Table 3 Costing and cost share assumptions

Consumables (Price and Quantity)

Quantity: observed by on-site data collectors

Prices: Market price from government distributors and where necessary other local distributors .

The expenditure on consumables was calculated from the quantity used multiplied by the unit prices.

Costs were apportioned to each intervention by average number of times utilizing the consumables for each intervention.

Medicines and Drugs

(Price and Quantity)

Price: Market price lists were obtained from government distributors and where necessary other local distributors.

Quantity: Observed by on-site data collectors

The amount spent on drugs and medicines were calculated by multiplying quantity used and unit price for each drug or medicine.

Costs were apportioned to each intervention by average number of times utilizing these drugs for each intervention.

Reusable equipment and machinery

(Quantity, Price and Average life)

Quantity: Observed by on-site data collectors

Price: Market price from government distributors, local distributors and relevant websites.

Average life: literature review, interviews with staff at health facility

Cost of equipment and machinery were distilled to a cost per use.

The onetime costs of purchase of reusable equipment and machinery were annualized for their average life using a discount rate of 3% and then divided by number of uses per year.

The cost per use was then apportioned to each intervention by the average number of times utilized for that intervention.

Salaries of human resource

(Time and Salary)

Salary: Public Service salary structure for the fiscal year 2018–2019

Time: Observed to the nearest minute by data on-site data collectors.

Annual salaries of the health staff of the facility were distilled to an per minute unit cost by dividing annual salary by number of working minutes in a year (120,960)

Amount spent on human resources was calculated by multiplying number of minutes in care by price for one minute of provider time.

Proportioned by the average amount of time spent for that intervention by the care team.