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Table 2 Description of cost centers and data sources

From: Costs and cost-efficiency of a mobile cash transfer to prevent child undernutrition during the lean season in Burkina Faso: a mixed methods analysis from the MAM’Out randomized controlled trial

Cost Center

Description

Data sources

1. Beneficiary identification

Humanitarian agency Time spent by staff before implementation began to select eligible beneficiaries in project area

Community members Time spent as part of beneficiary identification committee

Humanitarian agency Review of financial documents. Time allocation interviews with staff. Discussion with staff on community member time allocation

2. Mobilization

Humanitarian agency Time spent by staff in monthly visits to villages informing beneficiaries of upcoming distributions, including related travel time

Humanitarian agency Review of financial documents. Time allocation interviews with staff

3. Distribution

Humanitarian agency Time spent by staff in monthly cash distribution. Program costs including cost of cash transfers, portable phones, and printing of beneficiary cards

Private partner Time spent by staff in monthly cash distribution. Costs for security and vehicle rental. Overhead costs for fixed cash points

Beneficiaries Time and transport costs in attending distributions

Humanitarian agency Review of financial documents. Time allocation interviews with staff

Private partner Time allocation interviews with staff. Interviews regarding implementation costs

Beneficiaries Community discussions regarding time and costs

4. Sensitization

Humanitarian agency Time spent by staff in awareness-raising at beginning of program, and at regular FGDs throughout implementation, along with related travel time

Beneficiaries Time spent in monthly FGDs with humanitarian agency

Humanitarian agency Review of financial documents. Time allocation interviews with staff

Beneficiaries Community discussions regarding time and costs

5. Follow-up and monitoring

Humanitarian agency Time spent staff in follow-up and monitoring after distribution. Program costs including post distribution monitoring (PDM) and mobile phone credit given to complaint management committee

Humanitarian agency Review of financial documents. Time allocation interviews with staff. Discussion with staff on community member time allocation