USAID Cost Reporting Guidance for Education Programs
Cost reporting guidance, annexes and templates are designed to provide guidance for USAID Agreement and Contracting Officer’s Representatives (A/CORs) and their implementing partners on how to capture and report project expenditure, contributions of government and non-government partners, and details of the outputs and intervention dosage in USAID-funded education programs. The guidance and templates are based on the Agency’s experience with implementing interventions to improve education and workforce development outcomes over the past decade, extensive internal and external consultations, and results of 18-month pilot.
In alignment with USAID Education Policy (2018) and its implementation guidance, the USAID Office of Education strongly encourages A/CORs to require cost reporting in all new USAID-funded awards (contracts and grants) beginning January 2019. Ongoing awards that already require cost reporting should be updated to reflect this guidance in future reporting, but are not required to retroactively apply it to data already reported. Ongoing awards that do not include cost reporting requirement should not be modified to require it. Issues regarding contractual and agreement requirements for individual implementing mechanisms should be directed to the respective A/CORs and Agreement and Contracting Officers (A/COs).