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The HRCT user guide

1. TOTAL indirect operational cost Total indirect staff costs The HRCT user guide UNAIDS 35 After having allocated indirect operational costs and indirect staff costs to programmes 1 7 the next step is to allocate the different costs to activities composing the programmes remember that you are still in sheet 8 You do not need to define activities again you have already defined them on the programmes sheet sheet 5 On the same spreadsheet under the tables shown in the above screenshot you find separate tables corresponding to each key programme i e programmes 1 7 For each programme 1 to 7 previously defined in the first step you will have a separate table as shown in this screenshot This part of the sheet will be filled automatically besides checking it you do not need to do anything with it It contains the same indirect costs that you defined previously and the total indirect staff costs that you allocated to each programme Your next task is to refine or further disaggregate the workload of each staff category to the different activities that you had specified in the programmes sheet at the beginning The table on the right hand side serves for the disaggregation Each line of the right table corresponds to a line in the left hand table allocation of programme 2 permanent A2A A 2 2 A 2 3 Legal Information and Legal advice Legal S AB b b b b b
2. Building Advertising and mass media P Communications e g Internet phone The cost of these inputs is a function of Labour time gualifications Labour time gualifications Labour time gualifications Ouantity Space time of use Distance time Labour time gualifications Volume Labour time Volume Volume Volume Consulting Time Allocation factors for distributing shared costs to a specific activity The percentage of administration costs related to HIV related human rights programmes The percentage of training hours or volume of trainees allocated to HIV related human rights programmes The percentage of M amp E activities allocated to HIV related human rights programmes Number of beneficiaries allocated to HIV related human rights programmes The percentage of building space in square metres dedicated to HIV related human rights programmes alternatively the percentage of beneficiaries in these programmes The percentage of mileage or total trips travelled for HIV related human rights programmes alternatively the percentage of staff allocated to HIV related human rights programmes who regularly use vehicles The number of training hours or volume of trainees allocated to HIV related human rights programmes The volume or percentage of targeted audience related to HIV related human rights programmes Volume of trainees or working hours working in HIV related human rights pr
3. If you use all the tables that comprise the tool you will end up applying the combined approach i e you will allocate indirect costs in top down manner and direct costs in bottom up manner to the various programmes and activities The combined allocation method is not a rule It is the user s prerogative on how to allocate the different cost elements for example the end result is the same the measured unit costs are the same or only some indicators might vary such as share of fixed variable costs or administrative total costs The tool has been designed in such way that it reflects the structure of the vast majority of services or production processes and most likely meets all their costing needs Some elements such as general and administrative indirect costs are meant to be allocated to the different programmes and activities in top down manner whereas those costs directly attributable to the various programmes and activities are meant to be allocated in a bottom up manner Another criterion for classifying costing approaches is their overall purpose namely whether they intend to analyse the costs of an existing production process or to estimate the resource needs of a production process that has not yet been set up or does exist but needs to be optimized This question suggests placing the cost analysis in the context of normative economics or positive economics Figure 2 Comparison between an analytical and a normative approac
4. depending on the importance of the time it takes them to be part of the programme It is also recommended in case of hesitation to get the staff members to translate the percentages into hours or days of work The same technique can be used to allocate time cost of staff to activities The above matrices can be developed in the Assumption spreadsheet You can always return to the main page by clicking on the Menu button located on the right hand side of the screen as explained in Chapter 2 After filling in the table you can proceed to the next step of the costing exercise by clicking on the Next step Clicking on the Previous button takes you back to the previous spreadsheet 3 4 Step 4 Reporting on indirect costs Indirect costs also known as overhead are costs that are not directly attributable to the implementation of a programme such as a particular function or product and are related to the operation and maintenance of an organization The tool distinguishes between two sort of indirect costs the indirect operational costs e g rent stationery maintenance security costs and the indirect staff costs that refer to general personnel e g financing officers drivers cleaners Reporting on indirect costs requires three specific tasks l identify the cost of each cost item for the organization or specific department 2 estimate the share of these costs that can be attributed to the overall HIV related human rig
5. 2006 Resource needs for HIV AIDS model for estimating resource needs for prevention care and mitigation Glastonbury CT Futures Institute http futuresgroup com files softwaremodels ResourceNeedsManual pdf Schwartlander B et al Investment Framework Study Group 2011 Towards an improved investment approach for an effective response to HIV AIDS Lancet 377 9782 2031 2041 http download thelancet com pdfs journals lancet PIIS0140673611607022 pdf id 4d037fefcb72946c 44634284 1334d52382825 17511322143850455 Steenbergen V 2011 A guide to costing human rights The Hague Equalinrights www equalinrights org uploads tx wizzresources EIR VS 2011 Costing Guide pdf Steenbergen V 2011 Frontloading human rights a conceptual framework for building budgets and realising rights The Hague Equalinrights http www equalinrights org fileadmin filelist documenten resources2011 EIR VS 2011 Conceptual Framework pdf UN United Nations 2006 Political declaration on HIV AIDS UN Resolution 20 262 New York UN http data unaids org pub Report 2006 20060615 hlm politicaldeclaration ares60262 en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2005 HIV related stigma discrimination and human rights violations case studies of successful programmes Geneva UNAIDS http data unaids org publications irc pub06 JC999 HumRightsViol_en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2006 International guidelines on
6. digits calculate depreciation by expensing a large part of the cost at the beginning of the life of the fixed asset In the area of HIV AIDS human rights service provision it is not likely that you will need the accelerated depreciation model 5 If you had deposited 1000 in a bank five years ago instead of buying a laptop the money would have earned interest during the intervening period and you would now have more money to spend This example illustrates the fact that there is a cost that arises from having your capital tied up in an asset regardless of whether you use it or not The value lost each year should thus include not only the annual depreciation cost but also the interest you could have earned but decided to forego The simple depreciation method does not account for foregone interest The Social Discount method of calculating depreciation was devised in order to reflect the actual costs of expending public funds to acquire a capital asset as opposed to investing them for future use 6 Asignificant problem with the social discount method is that it yields different values for each year of the asset s working life Common sense suggests that its value is used up at about the same rate from year to year and this means that the social discount rate does not seem plausible except in certain circumstances With the annualization method the total amount of interest foregone is averaged over the life of the asset so that the resulting figu
7. 2 Cost Prog 3 Cost Prog 4 2 Cost Prog 5 Cost Prog 6 Cost Prog 7 Reporting Assumptions EEE indrectcostallocaton EZ A B d D E es a c ERR meg pae SS La Se Counti Cityidistrict Organisation Acronym bedere roit Pen pe end Year reported Programme Activity Code Activity Description ong term i aa enm reported arr Eiza eak o reported 1 pe currency 2 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduci AAA Community mobilisation 58 500 3 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduct A1 2 Stigma measurement r 60 000 _4 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduct A 1 3 Anti stigma training anc 31 500 5 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduct AIA _6 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduci AAS E 7 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 1 Direct cost of P1 stigma amp discrimination reduct ALE E 8 Switzerland Geneva Health Law Assista
8. 2011 Such programmes should form part of all national responses regardless of epidemic type although the formulation scale and coverage of these programmes should differ according to the nature of the epidemic and populations affected These programmes include programmes to reduce stigma and discrimination HIV related legal services programmes to reform and monitor laws regulations and policies relating to HIV programmes to increase legal literacy i e know your rights programmes to sensitize law makers and law enforcement agents programmes to train health care providers on human rights and medical ethics related to HIV DX gs ps EZ e E programmes to reduce discrimination against women in the context of HIV For more details on the above programmes see the UNAIDS brochure on key programmes to reduce stigma and discrimination and increase access to justice in national HIV responses To help implement these programmes at a country level and include them in national strategic plans UNAIDS has developed a set of guidance and tools This includes a manual on the programme definitions and a tool to estimate the cost of launching and developing HIV related human right programmes called the Human Rights Costing Tool or HRCT 1 Some of these programmes are under further development from a gender perspective and an updated version will be provided in due course The HRCT user guide UNAIDS 5 1 1 Costing methods and tools I
9. A programme officer or monitoring and evaluation officer will provide all the programme data the outputs and beneficiaries of each intervention as well as provide inputs to the other related information This role is essential and it is proposed that this person remains the focal point during the visit E A financing officer or accountant will provide information on the inputs used for specific activities e g organization of events consultancy fees salaries as well as their relevant costs E A representative from human resources can be used if needed This person should provide information on the number of staff employed in the organization directly or indirectly linked to HIV related human rights programmes and their related costs for the organization The above list provides but is not limited to an overall idea of the staff to be interviewed It could vary from orga nization to organization depending on the information that is available and the structural administration To measure unit costs with the aim of using them for costing national strategic plan for HIV response it is recom mended that cost and output data be collected and compared from two sources E Funding organizations such as The Global Fund to Fight AIDS Tuberculosis and Malaria GFATM the Presidents Emergency Plan For AIDS Relief PEPFAR United States and the United Nations Children s Fund Usually these organizations keep records on costs and output of th
10. Assistance LA 3 Next to the Menu 4 TTCTTTTT Acronym of the Institution HLA button you can also ES A P Directstaffcost Directstaffcost Direct operational ato cost find the Extract el long term short term cost datasheet button T P1 Sitgma amp discrimination reduction 231 585 150 000 P B P2 HIV related legal services 182 308 440 000 that produces a single 9 P3 Law review amp reform 119 825 62 500 Fs bc Legal Hieracy spreadsheet without 1 P5 Sensitization of law enforcement agents graphs containing a ll a2 P6 Training of health care providers 13 P7 Women s rights in the context of HIV relevant data from the REI Reporting spreadsheet 14 E 15 COST OF HIV RELATED HUMAN RIGHT PROGRAMMES The format is adeguate E o 50 000 100 000 150 000 200 000 250 000 for running pivot tables r e d d T oe 18 P1 Sitgma amp discrimination reduction and Is meant for users 19 20 P2 HIV related legal services with more advanced f n 21 Excel skills wishing 22 P3 Law review amp reform net 2 to perform additional m H 24 Pa Legal literacy errean analyses and reporting 25 agents 26 PS Sensitization of law enforcement agents 27 m P6 Training of health care providers 28 P6 Training of health care providers Direct staff cost 29 m P7 Women s rights in the context of HIV ein tern 30 P7 Women s rights in the context of HIV 31 32 M 4 W 7 Background Data W Cost Prog 1 2 Cost Prog
11. affected by HIV engagement of parliamentarians and various ministers including those of justice interior corrections finance industry labour womens affairs education immigration housing defence health and trade promotion of enactment and implementation of laws regulations and guidelines that prohibit discrimination and support access to HIV prevention treatment care and support These programmes focus on increasing people s knowledge and awareness of laws and their rights This knowledge enables people to advocate for improvement to access to HIV services and organize themselves to oppose HIV related discrimination Information on human rights and laws can be provided through community mobilization pamphlets and media via telephone or the Internet or as part of other HIV services e g health care settings prisons outreach peer education Target groups of these programmes include lawyers judges police parliamentarians and prison guards Sensitization training for law enforcement agents judges and lawyers about HIV and the human rights of key populations focuses on supporting access to services being non discriminatory and nonviolent and promoting freedom from harassment and arbitrary arrest and detention Human rights and ethics training for health care providers focuses on reducing stigmatizing attitudes in health care settings and providing health care providers with the necessary skills and tools to ensure patien
12. and calculation methods see Annex 4 32 UNAIDS The HRCT user guide Below the Indirect operational cost there is a similar table referring to Indirect staff costs The structure of that table is very similar to the previous one the difference is that staff categories are selected from a drop down menu and personnel input are measured in FTEs In the table for indirect staff costs you should select the staff working in the organization Make sure that you do not repeat the same staff already listed in the Long term staff sheet to prevent the duplication of costs and over estimation of the production unit costs of the organization In the first column you need to select the indirect staff categories By clicking on the cell a scrollbar appears with the different prefilled categories e g director coordinator accountant administrative officer cleaner Please consider that at this stage you are introducing indirect staff members that may also work in support to non HIV related human rights programmes If you cannot find the category you need you can add it by clicking the Menu button on the upper left hand corner of the screen Once you are in the Menu screen click on the Add modify variables button that will take you to the table where you can add a new category 3 4 2 Task 2 Identifying indirect costs The organization that is analysed within the costing exercise might also operate in other fields tha
13. b e 4 4 4 4 4 4 SOS 4 A KS B NN E Eu wNNNNN NNYN 3 165 6 459 5 810 5 038 In this part of the table you will be able to refine the previous cost allocation to each programme area In this step you allocate indirect costs from programme level left hand table to activity level right hand table according to the activities you have defined in the programmes and activities sheet The table in the screenshot show below refers to only one of the seven programme categories Programme 2 Legal services If you scroll down you will find a similar table for each programme and you have to repeat the same step for all of the programmes you defined in the first step on the programmes sheet Please allocate the proportion of indirect costs to the different activities in such way that the total remains 100 On the right hand side of the table in the spreadsheet you have a check box indicating the total which appears green if it is 100 and red if it is not 100 a z LEYAL 3cnvieca 1 1 Indirect cost I 1 Cost b 4 200 1 1 568 1 410 1 223 1 44 i EGA BO s 178 p 155 i I 141 d 122 1 1 pss Sse i 1 Mw 127 1 2 puer 263 88 76 1 1 1 meg ze I 1 E I een Ese ENEN e 1 17 37 4059 34 3651 29 3165 i Indirect cost sub total 1 6459 0 5810 0 5038 d 36 UNAIDS The HRCT user guide Hint Allocation of indirect costs with
14. extract results in the last step At this stage the user will be able to retrieve the overall cost of the key programmes the cost by programme and the cost per activity broken down by main cost components A set of predefined analysis graphs are also created to illustrate the different findings UNAIDS The HRCT user guide 2 5 Supporting spreadsheets 2 5 1 The assumption spreadsheet ABHUMETION AE SES EEE The assumption spreadsheet sheet 16 is an empty spreadsheet that has been designed for any additional calcula tions or annotations that the user wishes to include For example the user can use the sheet for estimating the allocations of staff time or indirect costs to the programmes and activities or estimate the depreciation of equipment Please note that it is important to annotate all the assumptions that are relevant for the correct interpretation of the methodology used and results obtained 2 5 2 Add variables list menu Add Variables List Menu At different steps of this tool there are customized drop down menus These menus include predefined options from which the user can choose to make data entry easier If the required option is not included it is possible to insert new values as shown in the screenshot below The lists of the different variables are located in sheet 18 of the HRCT To add variables the user will select the list corresponding to the information they wish to modify and overwrites the cells that app
15. introduced it just takes you to the sheet that represents the previous step in the costing process This button takes you directly to the Report sheet of the tool where you can find the Go to Report output tables and graphs that will serve as a basis for your global cost analysis You should use this button in situations where you have already introduced all relevant data The Go to report button is located on each of the seven Direct cost spreadsheets spreadsheets 9 15 at step 5 of the HRCT You can use this shortcut to the report sheet after completing the direct costs data input e g there is no attributable direct costs for all seven key programmes you can access the report before reaching the last spreadsheet 2 1 3 Cell descriptions The user will be requested to enter data in two different ways data will either be typed into a blank cell or selected from a drop down menu Raphael Pasquier When the user is requested to type in data the cell will be white with solid Programme Man black borders In this cell you are asked to enter data i e costs unit prices quantities percentages or text When the user is requested to select from a drop down menu the cell will be white with a broken border Once the cell is selected you can then open the drop down menu by clicking on the arrow that will appear on the right hand side of the cell The tool was designed to be flexible This means that in case the user
16. legal services Legal Information and referrals Legal advice Legal representation Select Output of Call centres Functioning Outputs ACTIVITIES Programme 3 Law review and reform Quantity ACTIVITIES In this part of the table you define the output type units and quantity per output category For each line on the left hand side there is a corresponding line on the right hand side See Annex 2 for the whole list of output types you can add extra output types as explained below There is a separate customization of output types for each human rights programme The next step is to define the units and magnitude of output in the output tables on the right hand side The next screenshot illustrates one of the numerous identical tables Output units are predefined see Annex 2 for customized types of output You should choose from either the predefined options or add a new option from the List menu Ouputiforthereportedperod lt EZ Outputs Quantity 3t of Media campaigns 3t of Persons reached 3t of Persons trained 3t of Research studies done 3t of Training sessions 3t of Antidiscriminatory policies developped 3t of Peer support groups actives in stigma reduclw The HRCT user guide UNAIDS 25 3 2 1 Measuring output in two forms Some organizations may wish to measure their costs using more than one output A by second output can be added for the same activity The HRCT
17. macros The tool contains some macros Macros are prewritten automated sets of commands and functions avoiding the need to repeat a combination of determined operations An example from this tool is predefining the calculation of some parameters needed for the allocation of indirect costs of the analysed facility that otherwise the costing expert would calculate one by one see Section 3 4 4 Important Whenever you open a workbook that contains macros you can choose to enable or disable them The HRCT will not function properly without macros enabled This section explains how you can enable them in both Excel 2007 2010 and Excel 2003 Excel 2007 2010 When you open the tool you will be prompted with a security warning in the upper part of your screen just below the menu bar as shown below Jj asa d or dA Lak dika SO edu ee E94 Clipboard Font x Alignment la ug Security Warning Some active content has been sata ees T Press Options within the security warning bar located under the menu bar You will be warned again with the security alert window as shown below Microsoft Office Security Options Security Alert Macros amp ActiveX To proceed select Enable this content and press OK e ar more ActiveX controls have been dissbiec This srove content might of other security hazards Do not enabie this content unless you trust Warning It is not possible to determine that this content came from a trustworthy
18. or behaviours Output The immediate effects of programme or intervention activities the direct products or deliverables of programmes or intervention activities such as the number of HIV legal information sessions completed the number of clients attended to or the number of people trained Programme An organized set of activities of an organization grouped on the basis of common objectives For HIV related human rights programmes there are seven defined key programmes see Table 2 Programmes are comprised of activities See also Activities and Annex 1 Unit cost The cost incurred by an organization to produce one unit of a particular product or service Unit costs include all fixed costs e g plant and equipment and all variable costs e g labour materials involved in production A unit cost is an important metric to assess production efficiency Generally the larger a company grows the lower the unit cost it should achieve through economies of scale Variable cost A corporate expense that varies with production output Variable costs are those costs that vary depending on a company s production volume they rise as production increases and fall as production decreases Variable costs differ from fixed costs such as rent advertising insurance and office supplies which tend to remain the same regardless of production output Fixed costs and variable costs comprise total cost See also Fixed cost The HRCT user guide
19. permits expressing the costs in two ways For this on the right hand side of the Outputs sheet there is a second table for each programme Other organizations might want to substitute the second output with an outcome This can be done by amending the outputs options in the List menu The outcome refers to the intermediate effects of an interventions outputs such as change in knowledge attitudes beliefs behaviours It goes a step further and takes into consideration the quality of the service provided UNAIDS 2010b Example 1 If you have defined A 2 1 Legal advice as one of your activities your output will likely be measured in Number of clients attended to However it might be also measured in Number of institutions providing legal advices to people in need Example 2 Under Programme 6 Training health care providers when providing training on confidentiality for individual health care providers the outputs can be measured in number of staff trained but could also be measured in outcomes as number of staff knowledgeable of confidentiality obligations after one year Option 1 to express output related legal services Outputs A21 Legal Information and referrals i Legal advice acm i Legal representation b ACTIVITIES Option 2 to express output You should fill in the first table with your first choice for describing
20. programme data about the services being provided E the outputs of each activity E staff costs of the organization and implication in HIV related human rights programmes E direct and indirect costs of the programmes O If activities are overlapping with different key programmes how should they be recorded Some programmes can overlap For example Programme 7 which focuses on the rights of women in the context of HIV cuts across all the other key programmes The classifications of each activity should be done in accordance to the definition included in the key programmes manual When a specific activity appears to be clearly overlap ping with other projects e g legal representation of widows disinherited from their houses it is recommended to classify them within Programme 7 because it constitutes an activity directly addressing gender issues and womens rights O Does the HRCT capture the costs of volunteers These costs can be captured if included within the boundaries of the costing exercise If they are captured they should be clearly identified Capturing such costs can be useful to estimate the opportunity cost of a programme see section 1 3 O Which languages is the HRCT available in The HRCT is now available in English and a French version will be available in 2012 Q Where can download the HRCT On the UNAIDS website www unaids org en dataanalysis tools Q Who can contact if have any additional quest
21. reported in a separate table at step 5 It is envisaged that an organization has no more than 14 long term employees directly related to HIV related human rights programmes and therefore the capacity of the table is limited to 14 If there are more than 14 they should be grouped together based on similar functions Hint Determining the FTE for staff members One person working full time on the HIV related human rights key programmes would counts as 1 0 FTE However if the staff member also works in other areas of human rights e g education reproduc tive health or other areas of HIV programmes prevention care and support you need to identify which part of their time cost is to be allocated to the HIV related human rights programmes So if a person is working full time with the organization but only half time for the above programme they would be entered as a 0 5 FTE When there is more than one person reported under the same staff category and if these staff members have different salaries or FTEs they need to be reported in different rows this is due to the formula pre entered in the column called Annual cost Also be sure to report the entire cost of the position for the organization and not only the salary The HRCT user guide UNAIDS 27 Hint Direct and indirect staff members There is no default classification of any employee category into direct staff or indirect staff The director or coordinator can be both a
22. source You should leave this content disabled unless the content provides cstical functionality and you trust its source are formation FilePath C Documents and Setengs User Desktao DATA 25 Oct 2009 xis I upon coment recommencec Coen the Trust Canter The HRCT user guide UNAIDS 13 Excel 1997 2003 When you open the tool you will be prompted with security warning as shown below Select Enable macros If you do not see this security warning select Tools on the menu bar at the top then Macro and Security You will see the following window Ensure Medium is selected Once Medium is selected close and re open the file The security warning prompt as shown above should appear this time When you click a button or any control in the tool you might get the ActiveX controls warning as below If you see this warning press OR 14 Security Warning C Human_Rights_Costing_Tool xis contains macros Macros may contain viruses It is usually safe to disable macros but if the macros are legitimate you might lose some Functionality dp Security 1 Trusted Publishers Vary Heh Only macros installed in trusted locations wil be allowed to run All cther signed and ursigned macros are disabled O Hi Only signed macros From trusted sources will be alowed to run Unsigned macros are automatically disabled You can choose whether or not Eo run potentially ureaf
23. the item is no longer available either look at the current price of a similar good or take the original price and increase it in line with inflation For example a piece of medical diagnostic equipment was bought in 2004 for US 12 000 and is expected to be fully depreciated in 6 years The equipment is not available on the market anymore Under the assumption of zero inflation a piece of equipment that is worth US 12 000 and is expected to be oper ational for 6 years has an annual cost of US 2000 throughout its entire useful life 7 The estimated value that an asset will realize upon its sale at the end of its useful life The value is used in accounting to determine depreciation amounts and in the tax system to determine deductions The value can be a best guess of the end value or can be determined by a regulatory body 54 UNAIDS The HRCT user guide The following table illustrates a situation where inflation is not neglected 496 496 5 3 2 Inflation 3 Corrected depreciation USS 2000 2060 2142 2228 2340 2410 20002 20602 2142 Calculation 12 000 6 1 0 03 1 0 04 1 0 05 and so on In some cases there is a vast difference between the price of the originally purchased equipment that is still in use and a comparable device that is currently available in the market The difference is vast even after correcting for inflation The official depreciation cost of a comparable new equipment leads to an
24. the organizational units produced by section programme type and activity E per unit service cost by activity 1 5 Users of the Human Rights Costing Tool The HRCT was primarily designed to be used by programme and financial officers in estimating budget require ments It can be used at the provider or national levels Furthermore the information obtained and organized by using the HRCT can strengthen the decision and management processes at the level of E service providers E resource allocation E monitoring and evaluation units financial agents 1 6 Delimitation and data collection for costing 1 6 1 What is the purpose of the costing exercise Defining the focus of the costing exercise will orient the user on the type of information that needs to be collected Purposes include E estimating budgets for grant proposals E defining unit costs to serve as inputs for costing national strategic plans 10 UNAIDS The HRCT user guide E assessing the efficiency and cost effectiveness of programmes B producing basic evidence for policy questions and debates that are still in progress on efficiency cost recovery and sustainability of programmes 1 6 2 When can the tool be used The outputs generated by this tool can be used for several key purposes E to produce a new or to revise an existing strategic plan for HIV response after having defined the priori ties and targets E to produce an operational plan for im
25. unrealistically high unit cost estimation A possible solution is not using the official useful life years but the real expected ones in the particular environ ment If the interviewed person indicates that it is expected that the equipment will be in real use for 12 years e g because it is not frequently used you should spread the depreciation calculation over 12 years instead of 6 years for the purpose of your cost analysis If the calculations are being done for the purpose of estimating costs for cost effectiveness analysis the replace ment value is divided by an annualizing factor rather than the useful life The annualizing factor is calculated from the discount rate consult the finance department for the value of the discount rate This is shown in the following case example The detection and treatment of pregnant women living with HIV The programme uses a car as part of prenatal outreach and space in a health centre for counselling The following table displays how the annual cost of a car and a reproductive health clinic were calculated using straight line depreciation Annual cost AC Capital items Replacement price Useful life UL UL Vehicles one car 10 000 00 15 years 666 67 Buildings reproductive health clinic 100 000 00 30 years 3333 33 The HRCT user guide UNAIDS 55 Annex 5 Examples of cost drivers Administration Monitoring amp evaluation M amp E Materials medicines supplies
26. 00 one bar per programme see below a P1 Sitgma amp discrimination reduction m P2 HIV related legal services m P3 Law review amp reform m P4 Legal literacy m P5 Sensitization of law enforcement agents m P6 Training of health care providers am EI m P7 Women s rights in the context of HIV 3 The total costs of the various PROGRAMME COST ALLOCATION programmes as a share of the total HIV human rights programme costs pie chart containing percentage contribu tion of different programmes to the total costs see below m P1 Sitgma amp discrimination reduction m P2 HIV related legal services m P3 Law review amp reform m P4 Legal literacy m P5 Sensitization of law enforcement agents m P6 Training of health care providers m P7 Women s rights in the context of HIV 42 UNAIDS The HRCT user guide 4 Costs of HIV related human rights programmes by cost component indirect costs direct operational costs direct short term staff costs and direct long term staff costs horizontal bar chart see below Percentage composition of the cost components of the overall HIV related human rights programme 96 of human resources 96 of operational costs 96 of indirect costs pie chart see below Cost composition of each HIV related human rights programme of permanent staff costs of short term staff costs 96 of direct operational costs 96 of indirect cost
27. 3 4 GETTING STARTED 5 6 BACKGROUND DATA 7 8 Step 1 KEY PROGRAMMES AND ACTIVITIES 9 11 12 COSTING PROGRAMMES AND ACTIVITIES 13 14 Step 3 15 16 Step 4 17 18 Step 5 19 step 5 1 20 step 5 2 21 step 5 3 22 step 5 4 23 step 5 5 ES SENSITIZATION OF LAW ENFORCEMENT AGENTS 24 step 5 6 P6 TRAINING OF HEALTH CARE PROVIDERS 25 step 5 7 P7 WOMEN S RIGHTS IN THE CONTEXT OF HIV 27 28 GO TO REPORT 29 30 ASSUMPTION SPREADSHEET 31 32 Add Variables List Menu 33 34 35 COVER PAGE AND CONTACTS 36 The HRCT user guide UNAIDS 17 2 4 Basic steps The HRCT follows a logical menu driven sequence of five steps that take the user through the costing process The end result is a fully costed intervention or set of interventions or a facility Table 1 details the main steps Table 1 Background data Step 1 Key programmes and activities Step 2 Outputs of activities Step 3 Direct long term staff costs Step 4 Indirect costs Step 5 Direct operational costs Extract report 18 Description of the main steps to costing HIV related human rights programmes ep persen EN Before step 1 the user enters background information about the organization and about the type of data entered In step 1 the user selects the key programmes in which the organization is involved For each key programme the user will report on the different activities In step 2 the user reports for each
28. 3392 LegalAspectsOfHIVAIDS pdf World Bank 2008 User manual ASAP HIV AIDS costing model version 1 2 Washington DC World Bank http siteresources worldbank org INTHIVAIDS Resources 375798 1151090631807 ASAPHIVAIDSCostingMo delUserManualv1 2 pdf The HRCT user guide UNAIDS 47 Annex 1 List of activities under the different programmes Activities under programme 1 Stigma and discrimination reduction 1 01 Anti stigma training and capacity building 1 02 Awareness raising campaigns 1 00 Community mobilisation and education 1 00 Dialogue sessions 1 05 Engaging marginalised communities 1 06 Engaging opinion leaders community leaders religious leaders journalists policy makers 1 07 Institutional strengthening 1 08 Partnership development and institutional strengthening 1 09 PLHIV involvement and support 1 10 Policy development i Reduction of stigma and discrimination within families 112 School based anti stigma education 1 13 Stigma measurement research and analysis 1 14 Workplace programmes Activities under programme 2 HIV related legal services 2 01 Training of paralegals and other service providers 2 02 Documentation and investigation 2 03 Institutional development 2 04 Legal advice 2 05 Legal Information and referrals 2 06 Legal representation 2 07 Mediation and other forms of dispute resolution 2 08 Research and analysis 2 09 Strategic litigation Activities under programme 3 Monitoring a
29. 4 2011 Step 5 6 Direct cost of PS training of health care provide AGS E 37 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 6 Direct cost of PS training of health care provide A66 38 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 7 Direct cost of P7 women s rights amp HV ATA 47 500 29 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 7 Direct cost of P7 women s rights amp HIV ATZ E 40 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 7 Direct cost of P7 women s rights amp HIV ATA M 4 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 7 Direct cost of P7 women s rights amp HIV ATA M 4 gt M lt Background Data Indrectcosts Cost Prog 1 lt Cost Prog 2_ Cost Prog 3 lt Cost Prog 4 lt Cost Prog S lt Cost Prog 6 lt Cost Prog 7 dT EE Dataset Assumptions ZE The following outlines the structure of the table header i e the sequence of column headings E Information on the study Country City district Organization Acronym Currency reported Name of local currency Exchange rate local currency per US Year reported Programme Activity code Activity description E Costs in both reported currency and United States dollars Direct staff cost long term Direct s
30. E TETN SUNT COST SUD Ui 50 000 Short term staff cost sub tota In the third column you should fill the unit price e g 200 euros per day and on the fourth the quantity e g DEE 2 days In the last column the system will automatically calculate the total short term staff costs for each category mer cien eee at The total amount for each Select Staff activity i e short term staff 21 Seled Sta b cost subtotal is already mm deak Ee reported in row 7 in this ei Select Sian C a m screenshot EN i 0 cR op eme 25 Select Staff SelectUnit JN o oer The table on the right hand side contains direct operational costs These should be understood as costs related to short term tasks or events organized under a specific activity of a specific programme There is a text field located on the right hand side of the sheet where you can add your comments to ensure that the reader has a correct understanding of the costs you are including By clicking on the first cell of the first row of the right hand table you access a scrollbar with the predefined list of input items e g housing services logistics of events After defining the category e g Housing services you should define the cost basis 15 0 units per day per month per year etc You can also add further cost basis units as 35 0 previously desc
31. HIV AIDS and human rights Geneva UNAIDS http data unaids org Publications IRC pub07 jc1252 internguidelines_en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2007 Reducing stigma and discrimination a critical part of national programmes A resource for national stakeholders in the HIV response Geneva UNAIDS http data unaids org pub Report 2008 JC1521_stigmatisation_en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2009 Experts call for strengthened legal services to fight HIV discrimination in Asia Pacific Geneva UNAIDS http content undp org go newsroom updates hiv www news experts call for strengthened legal services to fight hiv discrimination in asia pacific en 46 UNAIDS The HRCT user guide UNAIDS Joint United Nations Programme on HIV AIDS 2009 Toolkit scaling up HIV related legal services Rome International Development Law Organization United Nations Development Programme UNAIDS www idlo int publications HIVtoolkit pdf UNAIDS Joint United Nations Programme on HIV AIDS 2010 Costing guidelines for HIV prevention strate gies Geneva UNAIDS http data unaids org Publications IRC pub05 jc412 costguidel_en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2010 Monitoring and evaluation fundamentals basic terminology and frameworks for monitoring and evaluation Geneva UNAIDS www unaids org en media unaids contentassets documents document 2010 7_1 Basic Terminology and Fra
32. IRECT COST By clicking the red Calculate button indirect operational costs will be automatically allocated to the different programme or activity areas By clicking the purple Calculate button indirect staff costs will be automatically allocated to the different programme or activity areas If you wish to clear the automatic indirect cost allocation press the corresponding Clear button Macros apply to one or both sets of indirect costs i e operational costs or staff costs and at the programme level i e programmes or activities For each of the macro options the user can use a Calculate button or a Clear button The Calculate button will automatically fill in the percentage cost allocation cells and calculate the indirect costs The Clear button will delete all data in the related cells Once a macro is activated i e once you click on Calculate or Clear it is not possible to e undo Therefore all the costs previously entered manually will be overwritten and lost Hint Combining the use of macros and manual data entry It is reasonable to do a combined automatic manual filling of the indirect cost allocation tables How 1 Press the Calculate button to fill in the tables automatically 2 Check each cell one by one and correct the estimated indirect cost shares if necessary making sure that the horizontal sum is 10096 If you proceed this way please be aware that you should avoi
33. UNAIDS 59 Notes 60 UNAIDS The HRCT user guide The HRCT user guide UNAIDS 61 20 Avenue Appia CH 1211 Geneva 27 Switzerland 41 22 791 3666 distribution unaids org unaids org UNAIDS JOINT UNITED NATIONS PROGRAMME ON HIV AIDS UNHCR UNICEF WFP UNDP UNFPA UNODC ILO UNESCO WHO WORLD BANK
34. UNAIDS GUIDELINES 2012 THE USER GUIDE FOR THE HIV RELATED HUMAN RIGHTS COSTING TOOL costing programmes to reduce stigma and discrimination and increase access to justice in the context of HIV UNAIDS JC2276E English original May 2012 ISBN 978 92 9173 952 3 O Joint United Nations Programme on HIV AIDS UNAIDS 2012 All rights reserved The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of UNAIDS concerning the legal status of any country territory city or area or of its authorities or concerning the delimitation of its frontiers or boundaries UNAIDS does not warrant that the information published in this publication is complete and correct and shall not be liable for any damages incurred as a result of its use distribution unaids org www unaids org UNAIDS 20 avenue Appia CH 1211 Geneva 27 Switzerland T 41 22 791 36 66 F 41 22 791 48 35 UNAIDS GUIDELINES 2012 THE USER GUIDE FOR THE HIV RELATED HUMAN RIGHTS COSTING TOOL costing programmes to reduce stigma and discrimination and increase access to justice in the context of HIV I Contents Acronyms and abbreviations 1 Context objectives expected users and benefits of the tool 1 1 Costing methods and tools 1 2 Objectives of the tool 1 3 Costing approaches facilitated by the tool 1 4 Information provided by this tool 1 5 Users of the Human Rights Costin
35. activity implemented the outputs that have been achieved or that are projected in the future depending on the costing approach The outputs and their quantity are extremely important because they will partially determine the unit service cost of the related activity In step 3 the user enters data on the direct long term staff members of the organization Long term staff members are those that are employed long term i e at least one year and usually as a full time equivalent Only the staff members that are directly involved in the implementation of the programme and delivery of the service are recorded here Short term staff members that directly participate in the programme implementation are recorded in step 5 In step 4 the user enters the costs of the organization that are indirectly involved with the implementation of the key programmes i e overhead costs Each cost item will be desegregated by key programmes and activities Step 4 also includes staff that are not directly involved in the programmes e g administrative assistants drivers In step 5 the user enters direct operational costs of each activity implemented This includes direct costs for short term staff members contracted for a specific activity which has not been reported yet in steps 3 or 4 and operational costs directly related to the delivery of the service or implementation of an activity Once data has been entered in steps 1 5 the user will be able to
36. acy 5 Sensitization of law makers and law enforcement agents 6 Training of health care providers on human rights and medical ethics related to HIV 7 Discrimination against women in the context of HIV Programme name Programme definition These programmes include interventions to reduce HIV related stigma and discrimination by addressing their actionable causes such as ignorance fear myths social judgment and lack of interaction with people living with HIV These programmes can involve a variety of approaches including media community education social change communication social dialogue and engagement of opinion leaders These services may include legal advice and representation litigation including strategic litigation legal information and referral telephone information and advice alternative forms of dispute resolution and assistance with informal or traditional legal systems e g village courts Legal services programmes may also include or be linked to community legal education education of lawyers judiciary and police use of paralegals volunteers students and peer educators outreach to prisons and community settings monitoring documentation of and advocacy for law reform These programmes may include advocacy for legal reform reviews of laws and law enforcement practices to see whether they impact the HIV response positively or negatively assessments of access to justice for people living with or
37. advocacy 7 15 Activities related to reduction of and protection from gender based violence The HRCT user guide UNAIDS 49 Annex2 List of output types for the different programmes Output types of programme 1 Stigma and discrimination reduction 1 Number of families reached 2 Number of group sessions 3 Number of media campaigns 4 Number of people reached 5 Number of people trained 6 Number of research studies YA Number of training sessions 8 Number of antidiscriminatory policies developed 9 Number of peer support groups actives in stigma reduction activities Output types of programme 2 HIV related legal services 1 Number of call centres functioning 2 Number of clients attended 3 Number of investigations made 4 Number of legal cases resolved documented b Number of litigation cases performed 6 Number of mediation succeeded 7 Number of mediations undertaken 8 Number of people informed of their rights Number of people reached 10 Number of research studies done Output types of programme 3 Monitoring and reforming laws regulations and policies 1 Number of laws or policies reviewed 2 Number of laws or policies amended 3 Number of laws or policies newly established 4 Number of advocacy campaigns performed Number of research studies done 6 Number of consultations conducted 7 Number of parliamentarians involved 8 Number of litigation cases performed 9 Number of laws or policies created 10 Number of pu
38. al and legal environments that encourage people to take up and use HIV services Such efforts are essential to achieve universal access to HIV prevention treatment care and support and to halt and reverse the epidemic another government commitment UN 2006 However HIV related stigma and discrimination remains high in most countries and access to justice in the context of HIV is very low Although an overwhelming majority of countries explicitly mention the promotion and protection of human rights in their HIV strategies in practice programmes to support human rights have rarely been taken through the full planning process from strategy to activities budgeting and monitoring and evaluation Therefore it appears that guidance and tools on how to translate human rights principles into concrete programmes at country level are required UNAIDS 20102 The Joint United Nations Programme on HIV AIDS UNAIDS has committed to support countries in protecting human rights in the context of HIV and has made advancing human rights and gender equality as one of three strategic pillars in the response to HIV UNAIDS recommends that every national HIV response include key programmes to reduce stigma and discrimi nation and increase access to justice These programmes not only help realize basic human rights and access to justice for people living with HIV they are also critical enablers to the success of HIV prevention and treatment programmes UNAIDS
39. al currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer A52 E 28 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer ASA E 28 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer ASA 3 20 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer ASS S 31 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer ASE E 32 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 6 Direct cost of P6 training of health care provide AGA E 33 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 6 Direct cost of P6 training of health care provide A62 34 Swizerand Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 6 Direct cost of PS training of health care provide A63 35 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 6 Direct cost of P training of health care provide AEA gt 36 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 023
40. an rights related services might be under or overestimated if it is done incorrectly For instance a computer typically becomes fully depreciated in 4 years and hence companies can deduce its depreciation costs from their income during 4 years If the analytical cost analysis is done in the fifth year and the institution is still using the same computer the financial statement will reflect zero depreciation costs If the analytical costing does not consider the depreciation costs of a computer the average unit cost of providing the service will be underestimated It will be difficult to replicate a similar business in a new setting because the budget based on the analytical costing study would not cover the financial needs In many cases the costing expert will be forced to calculate depreciation in an ad hoc manner often being creative in terms of how to use limited data Again such flexibility exists only for analytical costing purposes and not for the habitual financial accounting purpose There are several methods for calculating depreciation of which the costing expert should choose or combine the most convenient one s for example simple straight line method accelerated depreciation method social discount method annualization method 3 Thestraight line method calculates depreciation by spreading the cost evenly over the life of the fixed asset Accelerated depreciation methods such as declining balance and sum of years
41. and side of the table it is automatically filled by the system according to the i programmes and activities entered at step 1 The programmes in which the organization does not carry out will appear as single empty lines as in the lower part of the following screenshot I I Ei 1 STEP 3 Report on long term staff directly involved in the programmes 150 000 140 000 62 500 24 25 includes social contributions FTE Full Time Equivalent 26 NOTE Long term staff costs alsp need to be disaggreghted by activity td l be accounted for in the too 27 1 Here you specify the number of Here you define the proportion of time that employees regardless of the hours the employees work under the HIV related they work in a week i e headcount human rights key programmes using FTEs Here you specify the total human resources costs salary 4 social contributions insurance that the organization pays for a FTE 28 UNAIDS The HRCT user guide 3 3 2 Allocation of staff time to programmes and activities Once the first part of the table has been filled in the user will have to allocate the annual cost of each position to the different programmes In this part of the table you allocate the proportion of work of direct long term staff to the different programmes so that the sum is 100 On the right hand end of the table in the Excel spreadsheet you have a check box indica
42. ation and increase access to justice The HRCT is not to be used for costing human rights mainstreaming activities e g integration of human rights components into HIV testing or treatment programmes Note that if an activity or a project involves the participation of more than one organization it might be necessary to collect information from the other organizations involved in the activity or project 1 6 4 What are the time boundaries for costing human rights While defining the boundaries of your study you are requested to describe the reference period Note that it is recommended that the reference period should be one year Theoretically it is possible to do the costing exercise for a shorter or longer period of time but given that the vast majority of costing exercises are conducted on an annual basis most readers and users of the final report will expect that costs reported refer to an annual cycle If cost data have been collected from more than one year it will be necessary to convert them to a constant base year value before adding them together The chosen base year should normally be the most recent year for which data are available The HRCT user guide UNAIDS 11 1 6 5 Where can the data be obtained from The user will hold a number of interviews with different persons in key positions from the organizations identi fied for the field study who are directly related to the information that is required in a costing study E
43. aw enforcement agents m P6 Training of health care Direct staff cost providers long term m P7 Women s rights in the context of HIV Thousands 0 100 200 300 400 500 43 8 Cost review of the implementation of HIV related human rights programmes System of seven tables one for each programme see below where operational human and indirect costs are broken down to activity level 53 54 _ 55 Cost review of HIV related Human Rights programmes F E Step 54 Direct cost of P4 stigma amp Direct staff cost Direct staff cost Direct operational ka Total cost Unitcosti Unit cost description Marc 57 discrimination reduction long term short term cost sa A11 Community mobilisation and education 58 500 41 000 9 625 16216 95341 31 780 35 of Media campaigns 59 a412 Stigma measurement research and 60 000 7 000 3 200 16 632 86 832 7 235 99 of Group sessions 60 A13 Antistigma training and capacity 31 500 4 000 5 180 8 732 49 412 10 98 amp of Persons reached 61 A14 B s E E 62 A15 63 A46 z s 5 64 Programme 1 sub total 150 000 22 000 18 005 41 580 231 585 65 Step 5 2 Direct cost of P2 HIV related legal Direct staff cost Direct staff cost Direct operational aro cost Total Cost me eratzea m 66 services long term short term cost 67 A24 Legal information and ref
44. d pressing the Calculate button again unless you are sure about proceeding that way By pressing again the Calculate button all your manually introduced parameters will be overwritten by the automatic calculation There is no possibility to do automatic calculation for a selected part of the table i e you either do it for the whole table or you do not do it at all there is no other alternative If you make a manual correction to the automatically calculated values please be aware that all links to that cell will also be updated so you don t need to do it manually 38 UNAIDS The HRCT user guide 3 5 Step 5 Reporting on direct costs related to different programmes When you arrive to this step only direct operational costs are pending to be introduced Those are the costs that are directly linked to the various programmes and have not been allocated yet such as costs related to the organi zation of some events and the occasional national or international consultant hired for short term work The next seven sheets are meant for this purpose and there is one sheet for each programme Here the first of them is explained the remaining six are analogous Each spreadsheet of step 5 includes separate tables for each activities reported i e up to six tables For each activity of each programme you have defined in the first step you will have a separate system of tables like the one shown in the following screenshot E F G D
45. direct and indirect staff member If they coordinate all the programmes then they are likely to be an indirect rather than a direct staff member Similarly if a financing officer is directly involved in one or two programmes then they can be classified as direct staff When staff intervenes both directly in the programmes and indirectly it is possible to allocate part of cost in both direct long term staff costs and indirect staff costs For example a coordinator could have 4096 of his time recorded under the activities that he implements directly e g legal advice and advocacy for law reform and the rest 6026 recorded as indirect costs for the management of the organization Classifying the staff under a direct or an indirect category is intuitive and depends largely on judgement Placing a determined staff category into the direct staff table or into the indirect staff table will not affect the observed magnitude of total costs it will just affect the observed share of direct indirect costs It is recommended that all staff members that perform programme content related work are placed in the above direct costs table and all other mainly auxiliary staff should go in the corresponding table under indirect costs Staff classification should be comprehensive precise and complete Make sure that there is no duplication and that no staff members have been left out from the costing tables 1 1 You do not need to fill the left h
46. e macros Low not recommended You are not protected from petertially unsafe macros Use this setting only F you have virus scanning softwere installed or you have checked the safety of al documents you open Microsoft Forms This epolcation 5 about to Inklalze Activex controls that might be unsafe If you trust the scurce of this fle select OK and the controls will be inkialized using your current workspace settings UNAIDS The HRCT user guide 2 1 2 Useful buttons and cells Within the tool spreadsheets you will find several general purpose buttons as described below The Menu screen located on sheet 2 is your reference screen that helps you orientate yourself in case of a doubt regarding your current location within the tool By pressing the Menu button on the upper part of the sheet you will be able to return to the Menu screen at any time The tool is built up in a user friendly format that follows a logical and hierarchical sequence of steps Once you have completed all the data in the sheet that is currently visualized on your screen you should press the Next step button on the upper part of the sheet It will lead you to the next stage of the costing process The Previous button is analogous to the above explained Next step button but instead of taking you forward it takes you backwards in the costing process Note that it is not an undo command It will not change data that you have
47. e 2 long A2 1 A 2 2 A 2 3 1 Legal Information Legal advice Legal representation 1 96 05 Director coordinator 0 10 000 i 2 2 000 709 7 000 55 Legal officer 75 112 500 4096 45 000 3096 33 750 56 0 1 57 Social worker paralegal 3596 17 500 l 75 58 0 1 59 0 i 60 0 1 61 0 i 62 0 1 63 096 H 64 0 65 0 d 66 096 67 0 E 3 68 Long term staff sub total IO 52 250 47 000 40 750 cQ EUER EI E A 4 Your next task is to allocate the workload of each staff category to the different activities that were specified at the start The table on the right hand side serves for such allocation Each line of the right hand table corresponds to the same line in the left hand table In this part of the table you further allocate the workload of direct long term staff to the seven possible programme areas In this step you allocate workload from programme level left hand table to activity level right hand table according to the activities you already defined in the Programmes and activities sheet The table in the diagram below refers to only one of the seven key programme categories Programme 2 Legal services There is a similar table for each programme and this step has to be repeated for all of the programmes that were predefined at the beginning of the exercise 1 Be sure to allocate the proportion of work of the permanent staff to the different activities in such way that the sum i
48. ear to increase accuracy However when annual data are not available the tool allows reporting for each month Whichever selection is made the system will automatically calculate the total cost that corresponds to the reference period of your costing study ie a year Hint Reporting of indirect cost items It is likely but not a rule that either office rental costs or building depreciation costs of the analysed programme will be zero If the programme implementer is the owner of premises then there is no need to pay office rental hence office rental costs 0 However depreciation costs should be accounted for in such a case To the contrary if office premises are rented then depreciation is not accountable to the programme implementer hence building depreciation costs It might happen that the building and the equipment in it are Therefore the current depreciation value is zero In this case 0 old and it has been fully depreciated you should use either historical deprecia tion values or estimate the yearly depreciation value of a similar building with similar equipment that has been not fully depreciated yet If you consider zero depreciation costs you underestimate the real cost of providing similar programmes e g it would be impossible to replicate a similar programme in a new setting because a budget based on your costing would not cover resource needs For clarification on amortization and depreciation
49. ear in blue font The cells in black font which already include an activity are protected and cannot be modified For example if the user wishes to add specific activities to key programme 1 they can go to the List menu spreadsheet and add the additional activity in the blue cell A 1 15 A 1 16 etc Enter additional activities by overwriting these cells The HRCT user guide UNAIDS 19 3 Operations and data entry Sheet 4 of the HRCT contains background data on the organization including location institution name and type contact persons inside the organization areas of expertise of the organization purpose type of the conducted costing study type and exchange rate of the local currency to the United States dollar and the reference period of the analysis Enter Background data 1 2 3 4 5 E 9 10 ocal poi n the organisation Nam Raphael Pasquier 2 T Programme Manager 13 Em pr hla gmail com gp hla gmail com m elephone Faz 341 22 658 2485 341 22 658 2487 15 16 T 18 e Purpose of 20 21 22 23 24 25 26 2 28 23 30 31 32 33 34 35 Overall Comments There is a blank space at the bottom of the table called Overall comments where comments that are of strategic importance for the correct understanding of the context of your costing study can be inserted More specific comments can be inserted at step1 and step 5 of the tool see Sect
50. ed approach to costing In some cases it might be difficult to follow strictly one of the above basic techniques and very often a blended approach is used There are frequent situations when the costing analyst strives to follow the principles of economic analysis but the circumstances require them to be more discretional in terms of which costs to consider and which costs to ignore For instance economic costing of training of health care providers on HIV related human rights issues would require accounting for the opportunity costs losses incurred by the participants of the training given that during the training days they do not attend patients Opportunity costs and forgone benefits are nevertheless hardly ever considered in costing HIV related human rights services in practice In this sense the costing technique is either predominantly economic or predominantly financial but almost never pure in practice The above classification is only one of the several existing costing approaches There are further criteria for conducting costing analyses Based on the technique applied costing can be either top down or bottom up E Top down costing also known as gross costing methods allocate the total expenditures of a particular organization or a department to the different products produced or services provided using predetermined allocation rules The top down approach may be less accurate but it is cheaper and quicker than the bot
51. eir beneficiaries public providers and nongovernmental organizations NGOs and the necessary information can be extracted for use in the costing exercise E The providers or NGOs where the data collection consultant will be conducting interviews and collecting data to use as input data for the tool If there are discrepancies between data provided by the two different sources on the same issue they should be clarified with the provider or NGO 12 UNAIDS The HRCT user guide 2 General instructions before starting The Human Rights Costing Tool HRCT is a system of Excel spreadsheets Its use requires basic computer literacy and familiarity with Microsoft Office The tool has been developed in Excel 2010 but it also runs using Excel 97 2003 or Excel 2007 2 1 General instructions The HRCT follows a logical menu driven sequence of steps to take the user through the costing process with the end result being a fully costed intervention or set of interventions or a facility The level of detail to be included in the costing is entirely up to the user For example the costing can be limited to one or two service areas or it can be comprehensive encompassing all the human rights related activities of an organization The HRCT and its user guide as well as other support material for the planning implementation and monitoring of HIV related human rights programmes can be found at www unaids org en dataanalysis tools 2 1 1 Enabling
52. errals 52 250 14 484 66 734 266 93 of Persons informed of their rights 66 733 68 A22 Legaladvice 47 000 13 028 60 028 1 225 07 of Clients attended 69 423 Legal representation 40 750 3 500 11 296 55 546 2 415 03 of Clients attended 70 A24 7 p E 7 A25 E 72 A26 2 E 73 Programme 2 sub total 140 000 3 500 38 808 182 308 74 Step 5 3 Direct cost of P3 law review amp Direct staff cost Direct staff cost Direct operational PE Total Cost puzten raien pea 75 reform long term short term cost 76 A34 62 500 40 000 17 325 119 825 T A32 a i 78 A33 79 A34 80 A35 T n SU A36 gt P z 3i 82 Programme 3 sub total 62 500 40 000 17 325 119 825 83 Step 5 4 Direct cost of P4 legal literacy Direct staff cost Direct staff cost Direct operational Indirect cost Total Cost Unit cost 1 Unit cost description Unit cost 2 3 long term short term cost 85 A41 B 5 A 2 M ound Data q E Indirect costs 7 Cost Prog i lt Cost Prog 2 lt Cost Prog 3 7 Cost Prog 4 lt Cost Prog S 7 Cost Prog 6 Cost Prog 7 Reporting lt Assumptions d Ready 9 Service unit costs Also unit costs are calculated for each activity according to one or two output types as you defined on the Outputs sheet per individual per year number provided with legal advice per 1000 general population reached with mass media campaign etc These data are key for benchmarking and for detecting productio
53. fic financial plans to project future income and expenses for relatively short periods of time Calendar year The 12 month period that runs from 1 January to December 31 See also Fiscal year Cost driver The factor that influences or contributes to the cost of an activity Cost drivers are used in activity based costing to allocate a specific cost e g staff cost overheads to the activities for which they are used Costing The process of estimating the monetary value of inputs that are necessary to deliver a particular service or product The total cost of services is determined by the number of resources consumed and the unit cost of each resource Therefore costing involves a measuring the quantity of inputs resources that are needed to deliver particular services in natural units and b the valuation of these inputs in monetary terms Direct cost A cost that can be directly related to producing specific goods or performing a specific service For example if the activity involves training individual health care workers the cost of renting the venue or the honorarium for the facilitator are direct costs Fiscal year Any 12 month accounting period that varies from the calendar year and the federal fiscal year e g it does not necessarily run from 1 January to 31 December Fiscal years vary between businesses and countries It is the period during which obligations are incurred encumbrances are made and appropriations are e
54. g Tool 1 6 Delimitation and data collection for costing 1 6 1 What is the purpose of the costing exercise 1 6 2 When can the tool be used 1 6 3 What information needs to be collected 1 6 4 What are the time boundaries for costing human rights 1 6 5 Where can the data be obtained from 2 General instructions before starting 2 1 General instructions 2 1 1 Enabling macros 2 1 2 Useful buttons and cells 2 1 3 Cell descriptions 2 2 The cover page 2 3 The menu sheet 2 4 Basic steps 2 5 Supporting spreadsheets 2 5 1 The assumption spreadsheet 2 5 2 Add variables list menu 3 Operations and data entry 3 1 Step 1 Selecting key programs and activities 3 2 Step 2 Defining outputs 3 2 1 Measuring output in two forms N Oo YA 10 10 10 10 11 11 11 12 13 13 13 15 15 16 17 18 19 19 19 20 21 24 26 UNAIDS The HRCT user guide 3 3 Step 3 Reporting on long term staff directly involved in the programmes 3 3 1 Identification of long term staff and associated costs for HIV related human right programmes 3 3 2 Allocation of staff time to programmes and activities 3 4 Step 4 Reporting on indirect costs 3 4 1 Task 1 Reporting on overall indirect costs 3 4 2 Task 2 Identifying indirect costs 3 4 3 Task 3 Allocating indirect costs to the seven key programmes and its activities 3 4 4 Using macros in the allocation of indirect costs 3 5 Step 5 Reporting on direct costs related to different progra
55. g sessions done 3 Number of couples reached 4 Number of people reached Number of people trained 6 Number of women supported 7 Number of media campaigns 8 Number of research studies done 9 Number of mediations undertaken 10 Number of clients attended 11 Number of laws and policies reviewed or amended 12 Number of tools and guidance produced The HRCT user guide UNAIDS Annex3 List of staff categories working in different programmes Direct staff categories short and long term 10 11 12 13 14 15 16 Communication officer Director coordinator Education officer Health care staff Intern International consultant Investigation officer Legal officer Monitoring and evaluation officer National consultant Paralegal Peer educators Programme officer Researcher Social worker paralegal Translator Indirect staff categories 10 52 Director coordinator Accountant Administrative officer Cleaner Driver Finance officer Information technology support staff Office assistant Receptionist Secretary UNAIDS The HRCT user guide Annex 4 Calculation of depreciation The difference between depreciation and amortization needs to be first clarified Phillips amp Huff Rousselle 2001 B Amortization usually refers to spreading the cost of an intangible asset e g a software licence cost over that asset s useful life For example a patent on a piece of medical equipment usually ha
56. h to costing ES Analytical costing Normative costing Hq CF Main Assess existing programmes Costing future programmes Purpose producing unit costs i e budgeting How much did it cost to reach a unit of target population with a How much would it cost to set up or given intervention under local upscale an intervention in a country circumstances Description Normative economics is the part of economics that expresses value judgements normative judgements about economic fairness or what the economy ought to be like or what goals of public policy ought to be To the contrary positive economics describes the economy or a public policy as it is Based on these definitions costing can be analytical or normative E Analytical costing measures the unit costs of producing goods or providing services as they are It describes existing or past human rights programmes from an economic or financial perspective with the aim of posterior use of seeking efficiency gains possibilities of upscale upgrade benchmarking and so on The HRCT user guide UNAIDS 9 E Normative costing estimates the costs of a desired or optimal process provided in fair conditions at fair costs at an optimal but realistic provider efficiency level It is used for estimating resources needed to launch and implement new programmes promoting human rights or optimizing existing processes from a cost effectiveness perspective Service unit costs are used i
57. has been entered correctly When the check box appears green it means that all data have been entered correctly a red check box means that some data are missing or that the data reported are beyond the accepted limit These check boxes are found at steps 3 and 4 of the costing tool and are meant to verify the all staff cost and indirect cost have been entirely allocated to the relevant programmes and activities 2 2 The cover page The cover page is the default screen upon opening the file sheet 1 as shown below M Cover Page SUE Get started Programmes Cost Prog 1 Cost Prog 2 lt Cost Prog 3 lt Cost Prog 4 Cost Prog 5 lt Cost Pre The cover page contains the contact details of the tool developers and of the persons that can provide more infor mation on HIV related human rights programmes By pressing the Menu button above on the right side of the screen you get to the Menu sheet sheet 2 16 UNAIDS The HRCT user guide 2 3 The menu sheet The Menu screen allows you to navigate throughout the entire system of tables within the tool Each table located within spreadsheet has a corresponding Menu button that will take you back to the Menu screen Part of the screen is designed to be a navigation area whereas the rest is not This is how the cursor appears if you are outside the navigation area This is how cursor appears if you are within the navigation area UNAIDS 2
58. hts programmes 3 allocate the cost estimated at task 2 by programme and then by activity The HRCT user guide UNAIDS 31 3 4 1 Task 1 Reporting on overall indirect costs Sheet 8 of the tool contains the tables where you are expected to enter data on indirect costs For illustrative purposes the screenshot below is extracted from the Indirect costs sheet It includes both the indirect opera tional costs table and the indirect staff costs table Indirect operational cost are reported through ten predefined cost items but the tool allows reporting of three additional items Others specify For each of the indirect operational cost items you are required to select the cost period and the total cost corresponding to the period per month per month Total indirect staff costs The share of costs that corresponds to HIV related human rights programmes fourth column For instance 5096 of costs correspond to HIV related human right programmes and the remaining 5096 corresponds to other programmes that are out of the scope of this costing exercise The system will calculate the applicable costs and the total indirect operational costs and total indirect staff cost automatically 110 879 Each cost item can be reported by month or year If data are available it is recommended to report costs by y
59. i u v w x YA Z AA AB A STEP 3 Report on long term staff directly involved in the programmes mE 1 2096 5096 7596 25 35 25 includes social contributions FTE Full Time Equivalent 26 NOTE Long term staff costs also need to be disaggregated by activity to be accounted for in the tool Check boz NAA AAA de s SS as 322022895 a wn 22 3 3 1 Identification of long term staff and associated costs for HIV related human right programmes The Direct long term staff sheet contains the human resources specifications directly related to the programmes defined on the Programmes sheet i e those that participate in the activity implementation Auxiliary staff are not to be included here such as information technology IT support administration support cleaning staff and guards Data on auxiliary staff are to be included in a separate table on the Indirect costs sheet Long term staff members refer to the personnel that are part of the organization on a permanent basis are usually full time equivalent FTE and have contracts covering more than one year Therefore long term staff must be distinguished from human resources staff which are directly involved in the implementation of the activities but are contracted on a short term basis These short term staff include but are not limited to consultants researchers or senior legal advisers hired for specific cases The cost related to these staff will be
60. ime and motion studies or by using a large number of random observations so called work sampling It is also possible to collect some of the data more routinely Assigning classes of employees e g social workers or paralegals to programmes can provide reasonably robust data on what activities they were supporting Phillips amp Huff Rousselle 2001 Among existing cost drivers one could use the number of activities performed or the outputs achieved The difficulty arises when the same staff member implements activities that require unequal amount of time and effort This would require attaching weights to each activity to account for these variations Another way and probably easier is to interview staff on their use of time It is recommended to interview face to face rather than sending a form so that they understand why they are being asked the questions If it is not feasible to interview all staff members of the organization it may be useful to interview small groups of staff who perform the same tasks The interviews can be done by creating a matrix and having each staff member indicate with an X the programmes in which they intervene Once this is done the staff member needs to change the X into a number that represents the percentage of their time spent on that programme For each staff member all tasks should add up to 100 As an interim step you can also ask staff members to weight their cross by reporting X to XXX
61. ion 3 1 and 3 5 After filling in the background data press the Next step button which will take you to the next step of the costing process selection of the HIV related human rights programmes that the organization implements and that will be object of this costing study 20 UNAIDS The HRCT user guide 3 1 Step 1 Selecting key programs and activities The HIV related human rights programmes table located on sheet 5 is meant for the definition of the programmes in which the analysed institution participates and which shall be the object of this costing analysis Filling in this table at the same time constitutes step 1 of the costing process D E F G H 2 2 STEP 1 Select key programmes and activities 4 5 eei a berr Selection of 8 NO HIV related key 9 10 Yesorno Programmes 11 12 13 1 14 Programme 1 Sitgma amp discrimination reduction Comments i Engagingopinion leaders community leaders 3 Selection of activities under each key 23 Comments E 26 7 Comment bor 29 for each activity reported Comments Filling in this table accurately is crucial The costs captured or projected from the study will be allocated to the various programmes Table 2 and underlying activities per programme that you identify here If you fail to enter some of the programmes or activities the total c
62. ions about the HRCT For more information on the costing tool you can contact Benjamin Gobet gobetb unaids org For more information on HIV related human rights programmes contact Lina Nykanen Rettaroli nykanenl unaids org or Susan Timberlake timberlakes unaids org The HRCT user guide UNAIDS 57 Glossary Activities Common and systematic tasks carried out by an organization while it is fulfilling its mission and pursuing its objectives The aggregation of activities on the basis of common objectives constitutes the different programmes For each HIV related human rights programme a list of activities is predefined which can be extended by the user upon need In general terms the activities of an organization can be defined in several ways with different levels of aggrega tion according to the needs of the costing exercise The main rule for defining the activities of an organization is that the activities should be comprehensive have quantifiable costs associated with them and have well defined relationships to programmes and outputs of the organization Activities are tied to specific outputs and goals See also Programmes Activity based costing ABC A costing methodology where costs are allocated to products and services based on the number of transactions or events involved in the process of providing a product or service Budgeting The process of translating planning and programming decisions into speci
63. irect staff cost 159 009 ang termztaff cart rub total 150 000 hart tormstaff cart rub tatal Select Staff Select Staff Activity A 1 2 Stigma measurement research and analgsis Direct staff cost n4 termztaff cart rub total hart tormztaff cart rub tatal so Activity A 1 3 52 capacity building 5 Anti stigma training and Direct staff cost ana termztaff cart rub total KUA K L Indirect cost sub total Direct operational cost seb total idu ici HH IHE E Indirect cost sub total Direct operational cost sub total Indirect cost sub total Direct operational cost sub total E Hint When you do not need to use the direct costs sheets i 59 SelestUnit Indirect E TOTAL ACTIVITY COST UNIT COST 1 TOTAL ACTIVITY COST UNIT COST 1 x UNIT COST 2 t TOTAL ACTIVITY COST UNIT COST 1 UNIT COST 2 For each activity the user will fill in a specific table In the grey area there is no need to enter data Those are predefined formulas that summarize costs entered at previous steps The first table refers to direct short term staff costs The second table refers to direct operational costs For each activity a Comments box allows you to describe any part of the reported amount This information will be useful when analysing the results Unit cost description ef Porrmar reached It
64. is not necessary to use the same cost driver for each indirect cost item rather you should use the most appropriate one For instance for cleaning costs you might use square metres and for the costs related to transport you might use the number of kilometres travelled If you lack these data ask the financial manager to make an estimation regarding the overall share of HIV related human rights activities from the organization s total activities You should obtain at least a general estimation such as the organization devotes 2096 of its material human efforts and time to providing HIV related human rights services In this case you would use 2096 as allocation share for all indirect costs Hint Normative costing In case of normative costing i e costing future programmes the allocation should be based on the previous estimation of the share of resource consumption by the different programmes or activities The best information source for such estimation is published costing studies of national or international providers of similar programmes Annex 5 indicates the most appropriate cost drivers for each cost item 3 4 3 Task 3 Allocating indirect costs to the seven key programmes and its activities Once indirect costs have been reported and that a share of these costs has been allocated to all the HIV related human rights programmes these costs need to be disaggregated within the key programmes and activities carried out by the organ
65. ization This will allow estimating the indirect cost attributed for each activity and to each programme The right hand side of the table helps allocate indirect costs to the seven possible programme areas The methods commonly used for estimating indirect cost shares are based on the notion that the share of indirect costs corre sponding to each programme area largely dependent on B the workload hours worked or FTEs of direct staff working in each programme E the cost of direct staff working in each programme E the size each programme output However this option only can be used if outputs are comparable e g number of health workers trained is comparable with number of law enforcement agents trained but not with number of parliamentarians involved in law review and reform The use of this option is quite limited The allocation of indirect costs can be done with the same cost drivers used in task 2 and described in Annex 5 The proportion of indirect operational costs allocated to the different programmes should add to 10096 On the right hand end of the table a check box indicates whether all costs have been disaggregated i e the box appears green or whether costs reported do not add up to 10096 i e the box appears red If everything has been correctly allocated the sum of the total costs per programme should be the same as the total of indirect operational costs on the left hand side RAR RR RES
66. licks on the macro button the macro launches an automatic filling of your indirect cost allocation table cell by cell Macros are included at step 4 of the tool and were created to allocate indirect costs across the seven key programmes and within the activities i e task 3 Through these macros costs are allocated according to previously introduced data at step 3 There are two sets of macros each divided in two phases E macros to allocate indirect operational costs including allocating indirect operational costs to programmes indirect operational costs to activities E macros to allocate indirect staff costs including allocating indirect staff costs to programmes indirect staff costs to activities The HRCT user guide UNAIDS 37 Macro buttons located on the upper hand part of the indirect cost sheet Calculate and Clear 1 B c MACROS automatic calculation Cost per month Cost per year _ Cost per month Cost per month Cost per month Cost per year Cost per year Cost per year Costperyear Period lect Per Period D E F G H Allocate indirect operational costs to programmes Allocate indirect operational costs to activities 1 J K L IN N o P STEP 4 Report op ett costs related to the implementation of the programmes EE Allocate indirect staff costs to programmes Allocate indirect staff costs to activities TOTAL IND
67. meworks MEF pdf UNAIDS Joint United Nations Programme on HIV AIDS 2010 Scaling up HIV related legal services report of case studies Ukraine Kenya and India Rome International Development Law Organization UNAIDS www idlo int Publications HIV 20legal 20services 20Case 20Studies_ 20Sept 202010 pdf UNAIDS Joint United Nations Programme on HIV AIDS 2011 Manual for costing HIV facilities and services Geneva UNAIDS www unaids org en media unaids contentassets documents document 2011 20110523 manual costing HIV facilities en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2012 in press Key programmes to reduce stigma and discrimination and increase access to justice in national HIV responses Geneva UNAIDS UNAIDS Joint United Nations Programme on HIV AIDS and ADB Asian Development Bank 2004 Costing guidelines for HIV AIDS intervention strategies Geneva UNAIDS and ADB http data unaids org publications irc pub06 jc997 costing guidelines_en pdf UNDP United Nations Development Programme and the HIV AIDS Practice Team Regional Centre for Asia Pacific 2010 The Asian HIV AIDS resource needs estimation and costing model The Asian Model Colombo Sri Lanka UNDP http aidsdatahub org dmdocuments The_Asian_Model_Manual pdf World Bank 2007 Legal aspects of HIV AIDS a guide for law and policy reform Washington DC The World Bank http siteresources worldbank org INTHIVAIDS Resources 375798 110303715
68. might be that for some activities you do not need to use the direct costs sheets In these cases once you have finished introducing direct long term staff indirect staff and other indirect operational costs and you are certain that there are no further direct costs related to any of the seven possible programmes you can then directly shortcut to the Reporting step through the Go to report button This is not the case of the previous sheets these all required data to be entered The HRCT user guide UNAIDS 39 The left hand table contains short term direct staff costs which are those who are hired on short term basis for a specific activity within a specific programme Long term staff should have already been filled in the long term staff table at step 3 If this is not the case go back to the long term staff sheet and fill in the missing long term staff even if they provide services only for a specific activity or programme After defining the category e g national consultant you should define the cost basis In the first column you access a drop down menu with the predefined list of short term staff categories see Annex 3 If you are not able to find the short term staff units for the staff member per day per person category you are looking for you can add it through per day per project etc You can add further the Add modify variables sheet 155 600 cost basis units as described previously CON
69. mmes 4 Results section 4 1 The reporting spreadsheet 4 2 Dataset spreadsheet References Annex 1 List of activities under the different programmes Annex 2 List of output types for the different programmes Annex 3 List of staff categories working in different programmes Annex 4 Calculation of depreciation Annex 5 Examples of cost drivers Annex 6 Frequently asked questions Glossary The HRCT user guide UNAIDS 27 27 29 31 32 33 35 37 39 42 42 45 46 48 50 52 53 56 57 58 E f ODxO kTBO d Acronyms and abbreviations ABC AIDS GFATM FTE HIV HRCT NASA RNM UNAIDS ACTIVITY BASED COSTING ACQUIRED IMMUNODEFICIENCY SYNDROME GLOBAL FUND TO FIGHT AIDS TB AND MALARIA FULL TIME EQUIVALENT HUMAN IMMUNODEFICIENCY VIRUS HUMAN RIGHTS COSTING TOOL NATIONAL AIDS SPENDING ASSESSMENT RESOURCE NEEDS MODEL JOINT UNITED NATIONS PROGRAMME ON HIV AIDS UNAIDS The HRCT user guide 1 Context objectives expected users and benefits of the tool All governments have recognized that stigma discrimination and violations of other human rights are major barriers to effective national HIV responses Consequently they have committed to protect the human rights of people living with HIV as well as the rights of women children and members of vulnerable and key populations in the context of HIV UN 2011 This not only reduces the personal suffering that can be associated with HIV but also helps to create soci
70. n HIV related human rights For example an outpatient centre providing preventive and curative care to people living with HIV and vulnerable groups could also operate a legal office Furthermore the legal office might share not only premises but some general services with the rest of the organization Correctly identifying the share of overhead costs that correspond only to HIV related human rights programmes is a crucial and difficult task that the costing expert needs to face In most cases there is no exact or official percentage of indirect costs corresponding to the legal office In such a case it is a task of the costing expert to collect the necessary information that allows for the most accurate possible estimation of the cost share Data that help making such estimation are called cost drivers and can include E the number of clients attended to by the human rights section as a share of total number of persons attended by the organization B the number of direct full time or FTE staff working in the human rights section as a share of total direct staff of the organization B the physical area i e the surface area in square meters of the human rights section as a proportion of the total square meters of the organization E the number of hours of public attendance by the human rights section as a share of total hours of public attendance by all public contact points E the number of pages printed in the human rights section a
71. n a normative way to build up the cost profiles of strategic and operational plans e g unit cost x population x coverage total cost or for detailed costing to analyse existing programmes and looking for expansion and efficiency gains In normative costing the HRCT can be used as such to produce or complement budget proposals or operational plans Intuition suggests that the last two classifications of costing analysis are related to each other note they do mean different things one refers to purpose and the other refers to technique Normative costing generally implies using the bottom up allocation approach while analytical costing generally implies using the top down allocation approach In principle the tool provides adequate support for applying any of the above explained costing approaches 1 4 Information provided by this tool This tool applies the principles of activity based costing ABC Costs of human material and other resources are allocated to activities based on resource consumption and then the costs of these activities are allocated to the seven key human rights programmes as defined in the previous section The tool provides a variety of cost analyses such as W total costs for each ofthe seven key HIV related human rights programmes in which the organization participates E total costs of each activity reported under the different programmes E cost structures for each activity and programme implemented by
72. n inefficiencies in a facility In case of bench marking you must make sure that programmes activities and unit costs of different facilities are comparable with each other 10 Analysis of the total cost components direct long term staff costs direct short term staff costs direct operational costs indirect costs of each programme seven individual vertical bar charts see below Cost of Programme 2 HIV related legal services 80 000 70 000 14 484 60 000 50 000 z 40 000 a 4 30 000 52 250 20 000 10 000 0 Legal Legal advice Legal Information and representation referrals E Direct staff cost E Indirect cost short term E Direct staff cost long term m Direct operational cost 44 UNAIDS The HRCT user guide 4 2 Dataset spreadsheet The dataset spreadsheet is generated from the Reporting spreadsheet by pressing the Extract datasheet button on the upper left hand corner of the screen The dataset table see below contains all the reporting data in a format that allows dynamic tables to be defined based on need This dataset has been prepared for users that are familiar dynamic tables and wish to produce ad hoc additional analyses to what is already done on the Reporting spreadsheet 4 A I c D E G H 1 J LK 1 2 MENU Name of the Institution Health Law
73. nce accountants define and measure costs differently Due to differences in perspectives as well as the decision problems to be solved econo mists and accountants apply different costing methodologies which show significant differences in the major costing steps In this sense there are two basic costing techniques that can be used in the financial and economic costing tool E Financial costing measures only the actual expenditure by the analysed facility on operation goods and services purchased within the reference year The HRCT user guide UNAIDS 7 E Economic costing considers all the resources that are consumed and transformed into output impact during the period of analysis or reference period regardless who pays for them Itconsiders all the existing costs affecting the reference period even if they were not generated during the reference period e g capital goods with 5 10 or 20 years of life annualized through amortization or depreciation value see Annex 4 for further details It takes into account opportunity costs e g volunteer work It considers all costs of a service or product regardless who meets them For instance leaflets distrib uted by the analysed facility might be financed by the Global Fund and hence might generate zero cost to the facility In a financial costing their cost would be zero but in economic costing the full price paid by the Global Fund would be considered Hint Blend
74. nce HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A 2 1 Legal Information and ri 52 250 9 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A22 Legaladvice 47 000 10 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A23 Legalrepresentation 40 750 11 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A24 5 12 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A25 a 13 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 2 Direct cost of P2 HIV related legal services A26 5 44 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform AZA 62 500 AS Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform A32 E 16 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform A33 17 Switzerland Geneva Health Law Assistance HLA Local c
75. nd reforming laws regulations and policies 3 01 Advocacy and lobbying 3 02 Legal reviews laws and policies 3 03 Assessment of law enforcement practices 3 00 Communication on new laws and policies 3 05 Assessment of access to justice for people living with and affected by HIV 3 06 Engagement of parliamentarians and other policy makers 3 07 Media campaigns 3 08 Reform of customary laws and practices SO Research and analysis 3 10 Strategic litigation SM Advocacy and lobbying 48 UNAIDS The HRCT user guide Activities under programme 4 Legal literacy know your rights 4 01 Community mobilization and education 4 02 Institutions strengthening on legal literacy 4 03 Awareness raising campaigns on human rights and HIV 4 04 Partnership development 4 05 Research and analysis 4 06 Dissemination of information and empowerment of people living with and affected by HIV in relation to their rights 4 07 Dissemination of information and empowerment of marginalized populations in relation to their rights Activities under programme 5 Sensitization of law makers and law enforcement agents 5 01 Communications about laws and policies 5 02 Development of a training curriculum 5 03 Dialogue sessions and outreach work 5 04 Policy development 5 05 Measurement of stigmatising behaviours and discriminatory practices 5 06 Sensitization and training of law enforcement agents on HIV and human rights 5 07 Sensitization and training of p
76. ned options under the seven possible programmes If you miss an option you can add it by clicking on the Menu button and then clicking on the Add or modify variables table From the above list you should choose only those activities that the organization performs Additional activities can be included if not already in the predefined options This can be done for the list of services for each programme on sheet 18 using the Add variables list menu tab Keep in mind that if the specification of activities is too detailed it becomes counterproductive and complicates the costing process You should make a balance between necessary details and simplicity of the costing After having defined the programmes and activities for HIV related human rights press the Next step button that will take you to the next step of the costing process definition of the organizations output The output will be related to programmes and activities you have defined in the previous step The HRCT user guide UNAIDS 23 3 2 Step 2 Defining outputs Step 2 ofthe costing exercise identifies the outputs and extensively the outcomes achieved or targeted for each activity Those indicators shall be defined on the Output sheet sheet 6 Defining the outputs accurately is a crucial step in analytical costing because it serves as the denominator for estimating service unit costs Therefore the observed average unit costs will largely depend on the o
77. ng tables Note that if the organization also implements activities that are not HIV e g legal advice on property or human rights related e g HIV testing the staff involved exclusively in the non HIV related programmes should not be accounted in the exercise For more details on recommended cost drivers see Annex 5 The structure of the table containing indirect staff costs is very similar to the table containing the indirect opera tional costs The difference is that the share of costs applicable to HIV related human rights programmes is reported differently More specifically personnel input are measured in FTEs while indirect operational costs are measured in percentages Cost per month 2 000 st per year d r month r month LI y t m om Total indirect staff costs E 34 50 50 50 50 50 50 50 50 The share of costs that corresponds to HIV related human rights programmes fourth column For instance 50 of costs correspond to HIV related human right programmes and the remaining 50 corresponds to other programmes that are out of the scope of this costing exercise The system will calculate the applicable costs and the total indirect operational costs and total indirect staff cost automatically 110 879 UNAIDS The HRCT user guide However It
78. nitive or discriminatory laws abolished Output types of programme 4 Legal literacy 1 Number of dialogues group sessions 2 Number of people that know their rights 50 UNAIDS The HRCT user guide 3 Number of people informed of their rights 4 Number of persons trained Number of research studies done 6 Number of support groups actively advocating people s rights 7 Number of training sessions done Output types of programme 5 Sensitization of law makers and law enforcement agents 1 Number of communications disseminated 2 Number of dialogue sessions 3 Number of institutions covered 4 Number of personnel trained or sensitized 5 Number of policies developed and disseminated 6 Number of research studies done 7 Number of training sessions done 8 Number of training curriculum produced 9 Number of officials that know about HIV human rights and key populations Output types of programme 6 Training of health care providers 1 Number of communications disseminated 2 Number of personnel trained or sensitized 3 Number of policies developed and disseminated 4 Number of research studies done 5 Number of training curriculum produced 6 Number of training sessions done 7 Number of dialogue sessions 8 Number of health care workers that know about HIV human rights in relation to health care services Output types of programme 7 Discrimination against women in the context of HIV 1 Number of group dialogue sessions 2 Number of trainin
79. nternationally HIV costing involves several available costing models methodological guides and software programmes to calculate programme costs once the basic costs and other relevant data have been collected They use unit costs as input in conjunction with other relevant data on the size and scope of the programme to arrive at total costs for interventions at the facility subnational national or global levels Some different tools include E The Resource Needs Model RNM and goals resource needs models These models have been developed during the past decade to provide a framework for estimating resource requirements for HIV at the national level They follow a general activity costing approach and are therefore suitable for costing strategic plans For inputs they use general unit costs obtained from national and international studies E The Costing guidelines for HIV AIDS intervention strategies UNAIDS in cooperation with the Asian Development Bank developed a methodological guide that provides advice on gathering unit cost data for interventions However its primary function is to calculate national programme costs for interventions by programme type and target population to help identify national priorities for resource allocation E The National AIDS Spending Assessment NASA This resource tracking method is designed for so that countries can describe the financial flows and expenditure using the same categories as the globally es
80. ogrammes Meals served per person or per person and per day Number of pages printed for HIV related human rights programmes The percentage of Internet and phone users staff used for HIV related human rights programmes The time consultant days or full time equivalents dedicated to HIV related human rights programmes UNAIDS The HRCT user guide Annex 6 Frequently asked questions Q What is the human rights costing tool HRCT The HRCT is an Microsoft Excel based tool designed to report on the cost of the seven key programmes to reduce stigma and discrimination and increase access to justice at the provider level The HRCT estimates the related service unit costs of these programmes and costs new programmes The tool covers a single time period so it cannot be used to project several yearly proposals at once O Does the HRCT complement existing tools for HIV services and how The HRCT complements existing costing tools Where other tools refer to human rights as a cross cutting approach the HRCT details human rights programmes on a stand alone basis Data produced by the HRCT can be used as input into other tools and processes estimating costs of HIV programmes O Which programmes are covered in the HRCT The HRCT was developed around the seven key programmes recommended by UNAIDS for all national HIV responses O What input information is required for the HRCT The information required in the HRCT includes B
81. olicy makers and implementers on HIV and human rights 5 08 Sensitization and training of prison personnel on HIV and human rights Activities under programme 6 Training health care providers 6 01 Communications about laws and policies 6 02 Development of training curriculum 6 03 Dialogue sessions 6 04 Policy development 6 05 Measurement of stigmatising behaviours and discriminatory practices 6 06 X Training health care administrators 6 07 Training health care regulators 6 08 Training individual health care providers Activities under programme 7 Discrimination against women in the context of HIV 7 00 Age appropriate sexuality education and life skills programmes 7 02 Alternative dispute resolution e g village courts with focus on womens rights 7 03 Community mobilization and education about gender and HIV 7 00 Development of tools and guidance on women s rights and HIV 7 05 Education and empowerment of women living with and affected by HIV 7 06 Engagement with religious and traditional leaders about gender and HIV 7 07 Legal information advice and representation specifically to women living with and affected by HIV 7 08 Media involvement and campaigns 7 09 Programmes to reduce harmful gender norms and traditional practices 7 10 Reform of property inheritance and custody laws and policies Teall Research and analysis 7 12 Safe school initiatives 7 13 Workplace programmes on gender and HIV 7 14 Policy and legal
82. on on the activities and programmes refer to the UNAIDS brochure Key programmes to reduce stigma and discrimination and increase access to justice in national HIV responses On your screen below the main table where you have defined the HIV related human rights programmes there are a further seven tables one table corresponding to each HIV related human rights programme that was previ ously defined The table corresponding to a programme that is not performed by the facility will appear empty and without a headline In these tables you are expected to define the list of activities that are habitually carried out by the analysed facility under each programme The list of activities appears by pressing a scrollbar on the right side of the table as indicated below 13 14 Programme 1 Sitgma amp discrimination reduction EJ 16 17 19 a ee stigma training and capacity building 20 Awareness raising campaigns 21 Community mobilisation and education Dialogue sessions 22 Engaging marginalised communities Engaging opinion leaders community leaders religious leaders journalists polic 23 Programme 2 HL Institutional strengthening vi lt gt 25 Lega Information and referrals NA By clicking on a determined cell of the table a scrollbar appears on the right hand side Below it a list of options appears Click the up and down arrows to move through the list of options There are between 7 and 15 predefi
83. osting at national and global level This manual provides technical guidance for using the HRCT Additionally it provides explanations and clarifica tions of costing techniques methodologies and costing terminology in general The HRCT is very versatile It has been originally developed for costing HIV related human rights interventions but with some adaptation it can be made suitable for costing any small scale programme i e those with no more than 10 output units 1 2 Objectives of the tool The main objective of this tool is to encourage and enable managers of HIV related human rights interventions to conduct detailed activity costing More specifically the tool has been developed to provide essential support to estimate the costs of HIV related human rights services at the provider level and within the national AIDS response framework The tool has been designed to make the costing exercise automated accurate and user friendly The specific purposes of the tool are to facilitate estimation of E the programme cost through activity based costing analytical costing E the average unit service cost analytical costing including supporting financial projections for national strategic plans or Global Fund applications performing cost efficiency and cost effectiveness studies E the amount required for future plans normative costing including estimating the funds required for operational planning or budget pro
84. osts of the organization might be incorrectly allocated and as a result there might be a significant bias in your cost estimation of the remaining programmes and underlying activities Note that the correct measurement of the output of the organization is crucial in a costing study The output of your organization will be measured according to the activities that you define at this step Following the recommended classification of HIV related human rights programme you are requested to choose from seven key programmes see the screenshot below In this step it is not possible to add more programmes to the list E A B C D E E 2 2 ext step STEP 1 Select key 4 5 ER cts diik aa ion reduction 6 A EES Programme 2 HIV related legal services 7 9 5 8 NO By clicking on the cell 9 NO a scroll bar appears Yos or No to choose from Yes E E T and No raining of he Programme Yes or No Proaramme 7 Discrimination aaainst women in the context of By choosing Yes cells will appear more clearly By choosing No the cells on the right will appear empty The HRCT user guide UNAIDS 21 Table 2 List and definition of programmes to reduce stigma and discrimination and increase access to justice2 1 Stigma and discrimination reduction 2 HIV related legal services 3 Monitoring and reforming laws regulations and policies 4 Legal liter
85. plementing an HIV strategic plan E to monitor and evaluate past HIV response programmes by using service unit costs as an input for cost effectiveness analyses and calculating cost efficiencies W to estimate the efficiency of a particular service by combining the information on the cost of the service with outcome measures to obtain cost effectiveness ratios and other measures of efficiency E to evaluate the equity of the services provided in terms of the quantities and types of resources spent on various groups or populations E to estimate possible future resource needs for example to estimate the cost of activities or to produce an accurate budget proposal E to help make decisions in routine business such as for controlling the costs at a per product level and on a departmental level identifying efficient products departments and activities allocating more resources on profitable products departments and activities improving management efficiency detecting unnecessary costs that may be eliminated budgeting and measuring performance evaluating and justifying investments in new technologies providing behavioural incentives by creating cost consciousness among employees 1 6 3 What information needs to be collected The HRCT has been designed to collect information relating to costs of the specific human rights related programmes for example the seven key programmes to reduce stigma and discrimin
86. posals for example the Global Fund to Fight AIDS TB and Malaria GFATM supporting the planning and monitoring of key human right programmes 1 3 Costing approaches facilitated by the tool Costing is the process of estimating the monetary value of inputs which are necessary to deliver a particular service or product The total cost of services is determined by the quantities of resources consumed and the unit cost of each resource Costing therefore involves a measuring the quantity of inputs resources that are needed to deliver particular services in natural units and b the valuation of those inputs in monetary terms Accountants and economists are usually concerned with different aspects of a production process and use a different cost concept The economic cost of producing a good or providing a service is based on welfare economics which is concerned with the impact of any changes on the total welfare of the society Therefore costing methodologies based on welfare economics try to assess the impact of any changes from a societal perspective According to economic theory service cost measurement should be inclusive i e all relevant costs should be taken into account regardless who meets them and long term costs should be considered Alternatively accountants are concerned with measuring cost for financial planning and reporting purpose and usually assessing decisions from a particular organization s perspective As a conseque
87. predefined macros If you find that it is it too difficult for you to estimate percentages to different indirect cost categories the tool can facilitate your calculations by offering you some automatically calculated values called macros based on your previously introduced data Macros i e a preprogrammed set of calculations have been included in the tool design These macros use previously introduced staff workload to calculate the allocation shares of indirect costs of the different programmes and their underlying activities which otherwise you would have to estimate one by one making sure that the total is 10096 The calculation macros are explained in Section 3 4 4 You can return to the Menu page by clicking on the Menu bottom After filling in the table clicking the Next step button takes you to the next step of the costing process 3 4 4 Using macros in the allocation of indirect costs Allocating indirect costs to programme activities could be a difficult task even for the organizations financial manager When the necessary expertise is not accessible or when only partial data is available the user can use predefined functions to allocate indirect costs across the seven key programmes areas The automatic function can be run using a macro An Excel macro is a set of instructions triggered by a toolbar button in the spreadsheet Macros are used to eliminate the need to repeat the steps of common tasks Once the user c
88. re is the same from year to year In general this is more convenient when reckoning multi annual depreciation The HRCT user guide UNAIDS 53 declining balance method sum of years digits method units of production depreciation method units of time depreciation method group depreciation method composite depreciation method Most likely you will use straight line depreciation method or the annualization method The following variables are needed for the calculation the actual cost or the replacement price of the fixed asset the expected life of the fixed asset the prevailing interest rate in some cases the inflation rates since the moment of the purchase of the asset in some cases salvage value may also be considered in some cases For most purposes the annual value of capital is calculated by dividing the cost of the capital item its price by the number of years for which it is functional A piece of equipment that is worth 6000 and is expected to be operational for 10 years has an annual cost of 600 This procedure is termed straight line depreciation The price needed for the analysis is not the price that was paid for the item when it was purchased but the price that would be paid for the item if it was to be purchased in the year for which the costing exercise is being done In other words what is needed is information on the current replacement value Because of inflation the purchase price and the c
89. remains 100 On the right hand side of the table in the Excel spreadsheet you have a check box indicating the total sum which appears green if it is 100 and red if it is not 100 I Programme 2 LEGAL SERVICES Long term staff i 1 l I I Cost i 1 1096 1 000 20 2 000 7096 d 1 l 30 33 750 40 45 000 30 33 750 i I b gt 1 Social wo B eg 100 17 500 H z ji E I 1 I 1 l p ps bg 1 1 1 I I l 1 1 b 1 l 1 1 1 l x I 1 a 3 e 1 I 1 1 Long term staff sub total 140 000 52250 47 000 40750 30 UNAIDS The HRCT user guide Hint How to allocate staff time cost to the programmes and activities To be able to specify the share of staff time devoted to HIV related programmes in general or to each programme and activity specifically you will need to make assumptions Allocating staff time through the various programmes and activities can be the most complicated task of the entire costing exercise This is because individuals can perform multiple tasks and the effects of their work can be spread over various programmes For other indirect costs such as cleaning maintenance etc there might be readily identifiable cost drivers but this might not be the case with staff time and costs There are many different ways to determine how much time staff members devote to specific activi ties Special studies can be done involving intensive monitoring of individuals through t
90. ribed with the predefined list of inputs 250 5 1 500 0 750 0 lect Unit i Selec ni In the third column you should fill the unit E price e g EUR 100 per day and on the fourth E column the relevant quantity e g 3 days The system will automatically calculate the direct operational costs for each category HS T Select Unt The total amount for each activity i e direct iparrera operational cost sub total is reported above TUME 40 UNAIDS The HRCT user guide By scrolling down the Excel sheet you find all the tables corresponding to the other activities of the programme you are analysing now as you have defined on sheet 5 At the very bottom of the spreadsheet there is a summary table which reflects the total amounts as shown in the screenshot below 11 142 143 144 145 146 147 148 149 There are seven analogous spreadsheets one for each of the seven standard human rights programmes You only need to fill those that the organization carries out After filling in the tables you can press the Next step button that will take you to the next step of the costing process Once you have entered direct cost for all the programmes you are analysing you can click on the Go to report button which will take you to the results section The HRCT user guide UNAIDS 41 4 Results section The results section corre
91. s horizontal bar chart one bar per programme see below The cost of HIV related human right programmes by cost component describes the actual or intendant use of each cost category The HRCT user guide UNAIDS COST OF HIV RELATED HUMAN RIGHT PROGRAMMES BY COST COMPONENT Indirect cost 110 879 Direct operational cost Direct staff cost short term Direct staff cost 400 000 long term 0 100 000 200 000 300 000 400 000 COST COMPONENT OF THE OVERALL HIV RELATED HUMAN RIGHTS PROGRAMME Wi Direct staff cost long term E Direct staff cost short term E Direct operational cost E Indirect cost COMPOSITION OF COSTS TO IMPLEMENT HIV RELATED HUMAN RIGHT PROGRAMMES P1 Sitgma amp discrimination reduction P2 HIV related legal services P3 Law review amp reform P4 Legal literacy P5 Sensitization of law enforcement agents P6 Training of health care providers P7 Women s rights in the context of HIV 0 50 000 100 000 150 000 200 000 250 000 m Direct staff cost m Direct staff cost m Direct operational cost m Indirect cost long term short term COST OF HIV RELATED HUMAN RIGHT PROGRAMMES BY COST COMPONENT m P1 Sitgma amp discrimination reduction Indirect cost m P2 HIV related legal services Direct operational cost m P3 Law review amp reform m P4 Legal literacy Direct staff cost short term m P5 Sensitization of l
92. s a life of 17 years The cost involved with creating the medical equipment is spread out over the life of the patent with each portion being recorded as an expense on the company s income statement E Depreciation refers to prorating the cost of a tangible asset over that assets life For example an office building can be used for a number of years before it becomes run down and is sold The cost of the building is spread out over the predicted life of the building with a portion of the cost being expensed each accounting year In some countries the terms amortization and depreciation are often used interchangeably and refer to both tangible and intangible assets In the field of HIV AIDS human rights costing we deal mostly with depreciation and only occasionally with amortization The difference between the two is conceptual their annualization follows similar calculation methods It is also important to emphasize that depreciation calculated in an analytical cost accounting exercise like this one does not mean changing the way depreciation is calculated in the institutions financial statement Since purchases of equipment and other goods used for business purposes generally are tax deductible depreciation underlies strict rules In most of the countries there are several regulations concerning depreciation of real estate vehicles and assets Special attention should be devoted to depreciation because the estimated cost of producing hum
93. s a share of total pages printed by the entire organization B the number of kilometres travelled by the human rights section as a share of total kilometres travelled by the entire organization The HRCT user guide UNAIDS 33 Hint Direct and indirect staff classification As already mentioned in the previous step there is no default classification of any employee category under direct staff or indirect staff The director coordinator can be both If they oversee all the activi ties of an organization then they can be considered indirect rather than direct staff Similarly if an admin istrative staff is directly attributable to one or two programmes then they can be classified as direct staff Classifying the staff of the organization under direct or indirect category is rather intuitive and depends largely on your judgement The data entered into the indirect staff table described in Section 3 4 1will not affect the observed magnitude of total costs it will just affect the observed share of direct indirect costs In the table in Section 3 4 1 you should introduce all staffs that have not been introduced into the Direct long term staff table in the previous step mainly auxiliary workers that do not provide programme content related services Staff classification should be comprehensive staff costing should be precise and complete Make sure that there is no duplication and no staffs have been left out from the costi
94. s not readily available in the accounting files then put in the time and effort to obtain a correct estimation of the output volume By definition X error in the measurement of output is directly translated into X error in the measurement of production unit costs A common mistake made by costing analysts is spending a large amount of time and effort to achieve unnecessary high precision in the allocation of relatively small indirect costs to the different programmes or output areas e g 1 of the total costs There are also cases when the same analysts commit 10 15 error in the measurement of the company s output which is directly translated into 10 15 bias in the observed unit costs Therefore it is important to optimize data collection and analysis efforts so that maximum reliability of overall results is obtained 24 UNAIDS The HRCT user guide You do not need to fill the left hand side of the table it is automatically filled by the system according to the programmes and activities entered at step 1 The programmes in which the organization does not carry out will appear as single empty lines as in the lower part of the following screenshot B C D Programme 1 Sitgma amp discrimination reduction i Community mobilisation and education Stigma measurement research and analysis j Anti stigma training and capacity building onon Ae bak bale ACTIVITIES 1 Select Output Programme 2 HIV related
95. sponds to the output of the tool It includes a preformatted set of results the Reporting spreadsheet along with a dataset that can be extracted and used for more specific analysis the Dataset spread sheet These are generated automatically based on data that you have introduced in the previous steps There is a shortcut to this sheet from several previous steps and spreadsheets once all the data have been entered 4 1 The reporting spreadsheet The Reporting spreadsheet is on sheet 15 and contains a variety of reporting data tables diagrams and charts The information is presented on an intuitive and user friendly format as follows 1 Table containing aggregated and semi aggregated cost data on the different HIV related human rights programmes such as total costs permanent staff costs short term staff costs direct operational costs and Costs Direct staff cost Direct staff cost Direct operational Puan long term short term cost P1 Sitgma amp discrimination reduction 231 585 150 000 P2 HIV related legal services 182 308 140 000 P3 Law review amp reform 119 825 62 500 P4 Legal literacy indirect costs see below P5 Sensitization of law enforcement agents P6 Training of health care providers P7 Women s rights in the context of HIV 2 Total costs by HIV related human COST OF HIV RELATED HUMAN RIGHT PROGRAMMES r ights programme hor izontal bar chart 0 50 000 100 000 150 000 200 000 250 0
96. taff cost short term Direct operational cost Indirect cost Total cost Unit cost 1 Unit cost description 1 Unit cost 2 Unit cost description 2 The HRCT user guide UNAIDS 45 References Phillips M amp Huff Rousselle M 2001 A step by step methodological guide for costing HIV AIDS activities Bethesda MD Partners for Health Reformplus http pdf usaid gov pdf docs PNACS970 pdf UN United Nations 2001 Road map towards the implementation of the United Nations Millennium Declaration New York UN UN United Nations 2011 Political declaration on HIV AIDS intensifying our efforts to eliminate HIV AIDS UN Resolution 65 277 New York UN www unaids org en media unaids contentassets documents document 2011 06 20110610 UN A RES 65 277 en pdf UNAIDS Joint United Nations Programme on HIV AIDS 20102 Getting to zero UNAIDS strategy 2011 2015 Geneva UNAIDS www unaids org en media unaids contentassets documents unaidspublication 2010 JC2034 UNAIDS Strategy en pdf UNAIDS Joint United Nations Programme on HIV AIDS 2010b Review and compilation of available tools for costing HIV interventions services and programmes Geneva UNAIDS UNAIDS Joint United Nations Programme on HIV AIDS 2011 A new investment framework for the global HIV response Geneva UNAIDS www unaids org en media unaids contentassets documents unaidspublica tion 2011 C2244 InvestmentFramework en pdf Further reading Bollinger L et al
97. the output of the organization and fill in the second table with your second choice Filling in the second table is optional The main advantage of having output in two forms is that the tool will automatically calculate the unit costs for both e g how much per client attended to and how much per dialogue session without asking for any additional data in the remaining cost tables Finally make sure that the quantity of output corresponds exactly to the reference period e g one fiscal year and not part of or more than one reference period After completing the sheet click on the Next step button which will take you to the next step of the costing process defining the direct long term staff working for any of the seven standard HIV related human rights programmes 26 UNAIDS The HRCT user guide 3 3 Step 3 Reporting on long term staff directly involved in the programmes The costs related to human resources are reported at different steps of the HRCT depending on the level of involvement of staff in the implementation of the activities captured in the costing exercise At this step the user will identify the staff members that are directly involved in the implementation of key programmes on a long term basis along with their relevant cost Section 3 3 1 Then the user has to allocate the overall cost to each position to the different programmes and to each activity Section 3 3 2 A B c pn E F e H H K L M N o P a R s t
98. timated resource needs E The ASAP HIV AIDS Costing Model The World Bank developed this tool to enable countries to cost their national strategic plans The ASAP HIV AIDS Costing Model incorporates key features of existing costing models including the concept of target groups and coverage levels from RNM and the functional classifi cation from NASA into an approach specifically designed for costing HIV AIDS strategies The common feature of the above costing tools is that they require country specific and intervention specific unit costs as input For measuring unit costs detailed activity costing of providers is necessary However a versatile and scalable tool for a detailed activity costing on provider level has been missing until now Figure 1 illustrates a strategic planning and costing landscape and where detailed activity costing lies within this landscape Figure 1 Strategic planning and costing landscape Global Level Costing Global resource needs estimates National Level Costing National Strategic Plans NAC MoH etc Service provider Level Costing HRCT NAC National AIDS Commission MoH ministry of health 6 UNAIDS The HRCT user guide The HRCT aims to fill the gap that ezists in detailed activity costing for programmes to reduce stigma and discrimination and increase access to justice The HRCT focuses on costing at the service provider and district level but also provides essential inputs for c
99. ting the sum which appears green if it is 100 and red if it is not 100 Previous E Step STEP 3 Report on long term staff directly involved in the programmes Ue Number of Total FTE Long term staff of the organization If you have correctly allocated long term staff costs to each programme the sum of long term staff costs for each programme should be the same as the total annual cost Once the staff time and cost have been allocated to each of the programmes that are being costed time and cost then needs to be allocated to the activity level In the lower part of the same Excel sheet Long term staff starting from row 28 downwards by scrolling down the screen you will find further tables that you will have to fill in This information is further specificies the work of the permanent direct staff that you have already identified in the above table For each of the seven programmes defined in the first step there is a separate table as shown in the screenshot below The HRCT user guide UNAIDS 29 This part of the sheet will be filled automatically Other than checking it you do not need to do anything lt contains the same direct long term staff that you have defined in the previous step and the workload and cost that you have allocated to each programme 1 Li allocation of programm
100. tom up approach This method is also called an average or departmental costing approach E Bottom up costing also known as microcosting or ingredients based costing refers to the detailed measurement of resources at the unit level It can be seen as a gold standard for costing which encom passes three different approaches a direct cost measurement b preparation of pseudo bills and c estimation of a cost function The choice between top down and bottom up costing must balance competing objectives Usually there is a trade off between reliability and accuracy of cost information and feasibility and costs of data collection measurement For budgeting purposes bottom up approach is preferred but analysts should consider feasibility costs and comparability especially in comparative international studies For benchmarking purposes top down costing is more frequently used In practice economic evaluations often use both approaches within a single analysis partly due to lack of data for some resource items 8 UNAIDS The HRCT user guide Hint Defining the best approach to costing key human rights programmes The allocation method followed in the practice is hardly ever pure and the top down and bottom up approaches are often combined In this sense the HRCT is highly versatile it facilitates top down and bottom up allocations as well as combining the two approaches depending the use or non use of some of the tables included
101. ts rights to informed consent confidentiality and non discrimination are protected Human rights training should be conducted within the varying levels of health care provision including health care administrators and regulators Reducing harmful gender norms and violence against women and increasing their legal social and economic empowerment through the HIV response These programmes include interventions that target women s and girls inequality in sexuality and reproduction gender barriers to health services discrimination in inheritance property holding marriage divorce and custody sexual harassment and other violence lack of equal access to educational and economic opportunities and lack of support to care givers in HIV affected households The programmes also include activities targeting men and boys to address harmful gender norms that make women and girls as well as men and boys vulnerable to HIV infection These programmes use a variety of approaches including law reform legal services social change communication and training of health care workers lawyers judges police and so on 2 The definitions used here and the accompanying lists of activities are not exhaustive and do not represent a complete package of human rights related programmes in the context of HIV 22 UNAIDS The HRCT user guide Each programme is composed of a specific group of services with predefined activities see Annex 1 For more informati
102. urrency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform A34 3 18 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform A35 19 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 3 Direct cost of P3 law review amp reform A36 D 20 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A41 E 21 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A42 22 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A43 e 23 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A44 a 24 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A4S a 25 Switzerland Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 4 Direct cost of P4 legal literacy A46 e 26 Swizerand Geneva Health Law Assistance HLA Local currency Swiss Franc CHF 1 0234 2011 Step 5 5 Direct cost of PS sensitization for law enforcer ASA E 27 Switzerland Geneva Health Law Assistance HLA Loc
103. urrent market price might be different The capital items whose cost needs to be annualized this way are any of those that are currently in use by the programme It is not simply those items that were purchased in the year of conducting the exercise It is possible to extend this kind of treatment to other investments that do not necessarily take the form of capital goods Support for certain types of activities for example can also be periodic Training is often done intermittently and technical assistance from external sources may only be one off or needed only in the start up period of a programme It is desirable to identify any major investments of this type and if possible handle them in a fashion similar to the way capital goods are treated by prorating their costs during the relevant time period Calculation of depreciation can be done using the following steps 1 Document the main capital items being used at each level of the programme through interviews and observation Some programmes keep inventories of capital equipment currently in use If these are not available and if the number of items is relatively small it may be possible as part of the study to do a one off inventory of key items of equipment buildings and equipment Refer to accounting records or consult the purchasing sections or the manufacturers to find the current price the replacement price for those items If that price cannot be ascertained directly perhaps
104. utputs that you reported in this step Insufficient accuracy of outputs can lead to under or overestimating the results obtained at the final step For more details on predefined output types see Annex 2 Outputs can be defined as the number of goods or services produced by a company or an organization It is the immediate effects and direct products or deliverables of programmes or intervention activities such as the number of HIV legal information sessions completed the number of clients attended to or the number of people trained Unlike the previous step where the qualitative information on what the organization does has been entered this step requires quantitative information of the organization e g how much or what volume It is generally easy to obtain process measures of outputs from programmes The data are often routinely measured and available from existing project or programme records The correct definition and standardization of the outputs is crucial If you analyse more than one facility or if international benchmarking is envisaged make sure that there is coherence in the way that output is measured across the different facilities If output is measured differently in different facilities results become incomparable The following sections provide guidance on how to fill the output tables Hint Strive to be precise You should strive to be as precise as possible when measuring the organization s output If output i
105. wishes to add a line to the predefined list they can do so by adding variables see Section 2 7 Select Activities Anti stigma training and capacity building Awareness raising campaigns Community mobilisation and education Dialogue sessions Engaging marginalised communities Engaging opinion leaders community leaders religious leaders journalis Institutional strengthening xz The coloured cells include a link or a formula therefore the user does not DIETE need to enter any data These cells are protected and cannot be overwritten The HRCT user guide UNAIDS 15 Select from the drop down menu the outputs related to each activity YEDI t Then indicatethe quantity of Sa ede outputs achieved or projected If you wish to report outputs that are not included in the drop down FE menu you can add them in the List Menu spreadsheet The Help buttons are located in numerous places within the tool where there is an increased likelihood that you might have doubts about the next step When you press the help button a message describing the input will appear in yellow box as shown below If the explanatory yellow boxes obstruct the cells you need to work on you can easily move them by grabbing and dropping to the desired place on your screen Throughout the HRCT you will find check boxes which were created to help the user at specific steps of data entry They are meant to tell the user if the data
106. xpended It is designated by the calendar year in which it ends e g a fiscal year that runs from 1 April 2010 to 31 March 2011 would be called the 2011 fiscal year See also Calendar year 58 UNAIDS The HRCT user guide Fiked cost A cost that does not change with an increase or decrease in the number of goods or services produced Fixed costs are expenses that have to be paid by a programme independent of any activity or level of output It is one of the two components of the total cost of a good or service along with variable cost For example the annual rent for an office or the staff salaries will make up fixed costs for a programme See also Variable cost Full time equivalent FTE The workload of a particular staff member as a share of total workload of a full time staff For instance a person working 4 hours each day 5 days a week equals a 0 5 FTE A person working 8 hours one day per week equals a 0 2 FTE Indirect cost An expense such as administration maintenance advertising information technology IT security supervi sion incurred in joint usage and therefore difficult to assign to or identify with a specific cost object or cost centre e g department function programme Indirect costs are usually constant for a wide output range and are mostly grouped under fixed costs See also Fixed cost Outcomes The intermediate effect of an interventions outputs such as change in knowledge attitudes beliefs

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