NOTE 484-185: Format $DESC was not found or could not be loaded.

[agabru0]

Format $DESC has been written to library VARKVLEI.FORMATS. 

 data varkvlei.EXPENSES2017 (drop=year) varkvlei.EXPENSES2018 (drop=year);

set expenses;

length category $35.;

year = put(date,year4.);

finyear2017 = '01mar2018'd;

format category $desc.;

/*category = PUT(recipient,$DESC);*/

if date < finyear2017 then output varkvlei.EXPENSES2017;

 else

  output varkvlei.EXPENSES2018;

run; 

NOTE 484-185: Format $DESC was not found or could not be loaded.

[RW9]

Have you set options fmtsearch?

http://support.sas.com/documentation/cdl/en/lrdict/64316/HTML/default/viewer.htm#a000279102.htm

Post full log of proc format and datastep if so.

[Astounding]

Notice the first line of what you posted.  This means you have to add (at the beginning of your program):

options fmtsearch=(varkvlei.formats, library.formats);

Otherwise, SAS will look in the wrong place to try to find $DESC.