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Table 2 Costing and time allocation source information per activity

From: Evaluation of the cost-effectiveness of the treatment of uncomplicated severe acute malnutrition by lady health workers as compared to an outpatient therapeutic feeding programme in Sindh Province, Pakistan

Cost centre Description Data sources
Treatment Salaries: LHWs, Field Supervisors, outpatient and inpatient staff. Logistics (rent, utilities, storage), transport (vehicles, fuel, maintenance), RUTF supply, transport and storage and programme supplies. Review of NGO accounting data, time allocation interviews with government, NGO field and management and AKU staff. Government costs estimated through interviews with management staff. Community time and missed labour costs estimated through time allocation interviews with key informants from community and cross checked with NGO and government staff.
Supervision & Monitoring Salaries: Field Supervisors, outpatient Staff, NGO management, technical staff. Transport (care hire). Review of NGO accounting data, ‘off budget’ costs for government staff and AKU estimated through key informant interviews. Time allocation interviews with government and NGO field and management staff.
Training Location, transport, trainer and materials. Review of NGO accounting data, ‘off budget’ costs estimated through interviews with government and Action Against Hunger staff. Time allocation interviews with field and management staff.
Support Salaries: Logistics, finance, HR and guards. Equipment (computers, printers, cameras), office rent and utilities and rent of LHW health house. Review of NGO accounting data, ‘off budget’ costs estimated through interviews with government and AKU staff. Time allocation interviews with field and management staff. Interviews with community leaders to estimate facilities used at community level and triangulated with data from interviews from Action Against Hunger and AKU.
Household Opportunity costs of accessing treatment and money spent accessing services. Informal Group Discussions with beneficiary households on time allocated to accessing treatment, financial costs and lost income.