Table 2 Cost and time allocation source information per cost centre

Support

Non-governmental organisation (NGO) finance, human resources and logistics services, NGO office and staff accommodation, transport (motorbikes, fuel and vehicle repairs), office materials, health centre rent and utilities, opportunity costs of community leaders time and rent for community-based health centre where CHW-delivered services in intervention arm.

Review of NGO accounting data, time allocation interviews with government and NGO field and management 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 and monitoring

Salaries: field supervisors and monitors, NGO management staff, government supervision staff, costs associated with CHW monthly meetings.

Review of NGO accounting data, ‘off budget’ costs for government staff estimated through interviews, time allocation interviews with government and NGO field and management staff.

Training

Salaries: field staff, NGO management staff, CHWs in intervention and control arms. Direct training costs: location, trainers, transport and per diems.

Review of NGO accounting data, ‘off budget’ costs for government staff estimated through interviews, time allocation interviews with government and NGO field and management staff.

Sensitisation and mobilisation

Salaries: field supervisors, monitors, CHWs for intervention and control arms. Direct mobilisation activity costs.

Review of NGO accounting data, ‘off budget’ costs estimated through interviews with government and NGO partners, time allocation interviews with field supervisors and monitors.

Screening

Salaries: CHWs intervention and control and CHW volunteers

Review of NGO accounting data, ‘off budget’ costs estimated through interviews with government and NGO partners. Time allocation interviews with field and management staff.

Counselling

Salaries: CHWs intervention and control and CHW volunteers.

Review of NGO accounting data, ‘off budget’ costs estimated through interviews with government and partners. Time allocation interviews with field and management staff.

Treatment

RUTF (supply, transport and storage), salaries: CHWs intervention arm and health centre staff, NGO office and accommodation, implementation materials (scales, bowls and spoons, sugar for appetite test, hygiene products), storage.

Review of NGO accounting data, interviews with UNICEF, Save the Children, Action Against Hunger and government staff, time allocation interviews with Action Against Hunger and government staff.

Household costs

Opportunity costs of accessing treatment and money spent accessing services

Focus group discussions with beneficiary households on time allocated to accessing treatment, financial costs and lost income.