Obligation and Outlay Reports

The Office of the U.S. Global AIDS Coordinator is required to submit quarterly reports to Congress on the allocation, obligation and expenditure of funds appropriated for the U.S. President's Emergency Plan for AIDS Relief (Emergency Plan/PEPFAR). The Obligation¹ and Outlay² Report consists of three tables that provide an account of the funds used to support prevention, treatment, and care for people affected by HIV/AIDS.

• The Summary Financial Status by Appropriation table presents the total funding available, cumulative obligations, and cumulative outlays as of the end of each fiscal quarter for all PEPFAR funds; spread between three different appropriations bills.
• The Summary Financial Status by Agency table also presents the total available funding, cumulative obligations, and cumulative outlays but shows them allocated between the PEPFAR implementing agencies.
• The Summary Financial Status by Country Activity table outlines the amount of the available PEPFAR funds obligated by each of the 15 focus countries.

Fiscal Year 2008:

• Quarter 1 -- Summary Financial Status as of December 31, 2007

Fiscal Year 2007:

• Quarter 4 -- Summary Financial Status as of September 30, 2007
• Quarter 3 -- Summary Financial Status as of June 30, 2007
• Quarter 2 -- Summary Financial Status as of March 31, 2007
• Quarter 1 -- Summary Financial Status as of December 31, 2006

Fiscal Year 2006:

• Quarter 4 -- Summary Financial Status as of September 30, 2006
• Quarter 3 -- Summary Financial Status as of June 30, 2006
• Quarter 2 -- Summary Financial Status as of March 31, 2006
• Quarter 1 -- Summary Financial Status as of December 31, 2005

Fiscal Year 2005:

• Quarter 4 -- Summary Financial Status as of September 30, 2005
• Quarter 3 -- Summary Financial Status as of June 30, 2005
• Quarter 2 -- Summary Financial Status as of March 31, 2005
• Quarter 1 -- Summary Financial Status as of December 31, 2004

Fiscal Year 2004:

• Quarter 4 -- Summary Financial Status as of September 30, 2004

¹ Obligation: a legal binding agreement that will result in outlays, immediately or in the future. (Source: OMB Circular A-11, section 20)
² Outlay: a payment to liquidate an obligation (other than the repayment to the Treasury of debt principles). (Source: OMB Circular A-11, section 20.5)