Quarterly Expenditures Report
The Quarterly Expenditure Report covers in-country expenditures and variance analysis against the approved activity plan and funding for Principal Recipients (PRs). The financial information reported should include the approved budget, expenditures and variance analysis by (a) cost grouping; (b) modules -interventions. The total budget and expenditure amounts across the two breakdowns should be the same.
The Quarterly Expenditure report is mandatory for pre-selected countries and will apply to only three UNDP Country Offices (COs) that have active grants (Chad, Mali and South Sudan). The Quarterly Expenditure Report’s purpose is to facilitate the analysis of the underlying issues for low absorption. The report is submitted for the first three quarters of the year (Q1 – Q3).
The expenditure report’s structure is similar to the Annual Financial Reporting (AFR)/Enhanced Financial Report (EFR) and requires reporting on the “Year to Date” approved budget, expenditures and variance analysis by Cost grouping and Modules. The report also includes a section to provide the cash forecasts for the next quarter and the remainder of the year. Each year, three Quarterly Expenditure Reports are prepared by pre-selected countries. For the fourth quarter, a Progress Update/Disbursement Request (PU/DR) is completed instead. COs should submit the quarterly expenditure report directly to the Global Fund and copy the Global Fund/Health Implementation Support Team in HQ (NY).
For detailed instructions, refer to: