Cost and Effective Analysis of the LINKAGES ... - Linkages Project

5. Financial Data Collection5.1. LINKAGES’ CostsData on total costs related to Jordan activities were collected from accounting records kept at theLINKAGES DC office. Data were disaggregated by general DC office support/management, fieldbasedcosts, and by specific consultancies to support in-country activities.LINKAGES’ in-country (field-based) costs for activities during the study period were collected fromthe LINKAGES/Jordan monthly imprest reports. The majority of costs to support activities incountry are paid directly by the Jordan field office and are accounted for through monthly financialreports - imprests. These reports have detailed cost information for the study period readily available.Cost data was disaggregated by specific activities (such as the cost for a training on a line item basis),and for administrative costs (such as office equipment and supply expenditures).The data from the imprest reports were compared with aggregate figures of field-based costs from thegeneral DC accounting system. There were some differences in field-based cost data collectedthrough imprest reports and the DC accounting system. Data collected from monthly imprest reportswere available with a high level of detail which allowed disaggregating of data by individual activityand excluding costs related to activities that took place outside the study period, but reported duringthe study period. Imprest data in DC accounting system are reported on an aggregated basis andinclude all costs reported in the imprest for the period, which may include both costs of the activitiesin the study period and costs for previous period activities. The difference therefore relates to thecosts of previous period activities.Data on costs paid directly by the DC office were collected from the DC accounting system andwhenever applicable cross-referenced with payment records for each vendor kept at the DC office.Those costs primarily include costs related to DC-based management, administrative, and technicalsupport costs, technical assistance trips and consultancies to support in-country activities. There werealso some in-country costs that were paid directly from LINKAGES DC office, including residentadvisor costs, direct payments for contracts that exceed maximum amount allowed for field-basedtransactions, and corporate equipment insurance payments.5.2. MOH/MCH Partner CostsData on MOH/MCH partner costs were collected through interviews and financial data provided bythe MOH/MCH. Data were collected on activities conducted, expenditures made, and estimates ofstaff time spent on LAM activities. Interviews were conducted with key MOH/MCH personnel,including project counterparts and trainers, to determine staff time spent on LINKAGES andMOH/MCH trainings, planning and reporting on LAM-related activities, integrated supervision visitsto health facilities, and LAM data collection.LINKAGES Project/AED 5. Data Collection 15