Expenditure for EPI program in Bat Xat district and Lao Cai city, Lao Cai province in 2014

Abstract

        The study aims to analyse the structure of budget allocation, actual expenditure for EPI program and estimated unit cost of the program in Bat Xat district and Lao Cai city, Lao Cai province in 2014. This is a retrospective study utilizing activity-based costing method, with the basis of service provider’s perspective. Results showed that the main source of budget for EPI program was the State budget allocation. Total expenditure of the EPI program in 2014 was 2.748.514.000 VND in Bat Xat district, and 2.393.584.000 VND in Lao Cai city. Of which, recurrent expenditure accounted for the largest share, especially expenditure on vaccines, personnel, monitoring and supervision. The average cost of each full-dose injection in Bat Xat was 44,005 VND (2.07 USD), which was higher compared to the one in Lao Cai city with 36,874 VND (1.7 USD). The cost per fully immunized child was 505,312 VND (23.8 USD) in Bat Xat and 438,734 VND (20.7 USD) in Lao Cai city. The costs are higher than the cost-effectiveness thresholds for developing countries referenced by the WHO’s assessment of 15 USD.