Community Eye Health JOUR N A L VOLUME 26 | ISSUE 83 | 2013 B alancing the books ACHolel-aedlntirh eF,c oLtosonrt:ed Iornnte Srncahtoioonl oafl CHeyngiteren efo ar nEdy e Pfiantainecnitasl csounsttraiibnuatbei ltioty t ohfe o Philippin Tropical Medicine, London, UK. eye services. eik H Two critical questions face managers of eye care institutions: • How can I reduce costs? • How can I generate income? Costs/expenditure The costs of any eye care service can be divided into: • Development costs – these are one-time (or infrequent) costs • Service provision (running) costs – these are ongoing (weekly, monthly, or annual) costs. Development costs For the purpose of this article we will How to reduce costs One can reduce the cost of consumables by: assume that development costs (equipment, One can reduce salary costs by only • Only purchasing essential consumables instruments, vehicles, and training staff) employing essential staff. Each employee • Purchasing in bulk will be financed by one-time investments should have a clear job description for • Using generic drugs and other from the government, non-governmental which they are well trained. Annual perfor- consumables, thereby avoiding organisations (NGOs), local philanthro- mance reviews and objective setting, with expensive ‘brands’ or designer-labelled pists or hospital savings. These non-monetary incentives for good perfor- consumables development investments are very mance, can create a positive work • Ensuring that the eye care team has a important; however, they are occasional culture. culture of cost containment (keeping and once made they are no longer critical Increasing productivity does not costs to a minimum, without reducing to the ongoing financial sustainability of reduce the salary bill. But, where patients quality). the eye care service. pay for services, seeing more outpatients, How to generate income Service provision (running) costs dispensing more spectacles and These ongoing costs include salaries, performing more eye operations (in the It is important that the actual cost of the consumables, utilities (water and same time and with the same staff) can service (e.g. cataract surgery, outpatient electricity), rent, maintenance, and improve the fi nancial situation and the consultation or reading spectacles) is depreciation costs. sustainability of the service. Continues overleaf ➤ ABOUT THIS ISSUE Thulasiraj Ravilla Many of us have also learnt the hard services and organisations not only have Executive Director: Lions Aravind way that external fi nancial dependence to sustain themselves in the years to Institute of Community Ophthalmology, can undermine the growth of an organi- come, but also to expand signifi cantly to Aravind Eye Care System, Madurai, sation, and even threaten its very meet growing needs. To address this India. [email protected] existence – particularly when it is urgent topic, this issue shares case Financial sustainability is probably the dependent on funding for day-to-day studies and suggests ways to reduce most important aspect of organisational functioning. costs (including by enhancing productivity), sustainability, mainly because of its In the face of ageing populations and generate income, and efficiently manage immediate impact: when funds are not existing inadequacies of care (including supply chains to ensure uninterrupted available, activities can come to a a shortage of health promotion and services; all while keeping the focus grinding halt quite quickly. disease prevention services), eye care firmly on quality. © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. EDITORIAL Continued In this issue 41 Balancing the books calculated. Include all the ongoing costs If the patient cannot pay then a subsidy in this calculation: salaries, consum- from another source is required. 44 Patient fl ow and cost ables, water, electricity, rent, 45 On our own feet: preparing for maintenance and depreciation costs. Other eye patients. Some hospitals the donor to leave Once the full cost of the service is charge according to their patients’ income known, then you can determine how or ability to pay. Charging some patients 47 Help! No IOLs for cataract much income is needed in order to more than the actual cost of the service surgery continue to provide the service. allows the hospital to offer the same 48 Practical accounting for eye 'Full cost recovery’ is an often-heard service at a below-cost price to patients programmes: an introduction fi nancial term; it involves a costing who would otherwise be unable to afford exercise that allows you to work out what it. This is known as a ‘tiered’ service: the 50 POSTER Eye injury/trauma your services cost, in full.1 same service is given to different people 52 Procurement support for eye care Income can be generated from a at a different price. With this model, variety of sources: because some are charged less and 53 Sustainable eye care at Kitale some are charged more, it may appear Eye Unit 1 Within the hospital. that income will not increase. However, by 2 Within the community. 54 How fi xed fees and patient making treatment more affordable, the 3 At the national level. choice can support eye care for hospital will attract more patients and 4 Internationally. the poorest therefore the overall income is likely to The closer the source of income is to you increase, due to economies of scale. 56 Tips for fundraising as the service provider, the more self- Another approach is for additional 56 PRACTICAL ADVICE reliance and self-determination you will non-clinical services to be offered at an How to check and record a have. If the income source is further away additional cost. For example, a person patent’s body temperature (p 56) (for example, if you are being funded with plenty of money may be given the nationally or internationally), you can option to pay an additional fee to have a Fungus: how to prevent growth increase your self-reliance and self-deter- private consultation at a time to suit and remove it from optical mination by developing additional sources them, and be hospitalised in a private components (p 57) of income, closer to ‘home’, i.e. within single room with air conditioning, an 58 TRACHOMA UPDATE Mali: the hospital or the community. Some en suite bathroom and internet access. achieving success along the ideas are discussed below. The price paid for these non-clinical path to trachoma elimination services can be used to subsidise consul- 1 Within the hospital tations, treatments and operations for 59 CPD QUIZ The patient receiving the service. The patients who cannot pay. The model is 60 NEWS AND NOTICES patient may pay the full cost of the service, similar to air travel – one may travel fi rst be it a consultation, treatment or operation. class, business class or economy class, Community Eye Health Editor Editorial assistant Anita Shah Address for subscriptions JOURNAL Elmien Wolvaardt Ellison Design Lance Bellers Anita Shah, International Centre for Eye VOLUME 26 | ISSUE 83 | 2013 [email protected] Proofreading Jane Tricker Health, London School of Hygiene and B alancing the books Tm(cid:127)(cid:127)CTd(cid:127)(cid:127)DFaiwfopdiattSTcednmrohwhhoosnlriieeo ieeevssHHD(Saa ageloseetrnopvpdolmittcrnhr vaune dooeesr sbts oere rsvctceonuehmnraee vww elurer yitovooir onnuiemeitgctdlh oecmci sieroapsotfcccnclfai e sen i aieioap reithnntmcnaaectpeagnlreACHTsg ythp)tu n/sgaotgarnn a oibpit mo)qolepo;eeomamoco:rotolorsl,n il-apiepu rsIIreth nnneonnfdqpv:i re xoclaoie ,nonrgdet oecstgsiseag ui serhevcdn tnv eaegsvne,p t nwi rFne,aei(d(fdn oeselen ttvsc nituiN otwLcyrelsn Ms.ue )evs thi, mcevobtc sootoo st Gveeateilcicimihoeniorrtylsocaocnnesfonesei:eayoOded es pt. letvt rontsnIeacnkeii tos,(rdstnhymcsmeci.e rsin ilnst ntst t tia)ncyiuo(sinas,e :shi s e,,egn,eril fSa tesn rnt rn ta(eun-aslesmcnnaecr,htownctuo c.yuetasnlnnh tLrieu c noimo anesttcT?o sondaarniasisdom onoht c-ont ganreeeeeielagten sldltee nl) rrceeypr o hroaoit o aeia ssnvs segcen o?fhlnlanvw iei rya aCo H,cnvv(c)e,igen,c le l ebeeees ayUaciearc adonqongn tirs annKrrwlorcr sygiut initmee s.cdrtte: ams iieyhne islrp stonle i ter t-fthmoe,onos aint bcaefnir-afemt naefsEtaln)dsl e yel t e , HOeswsigwrfdpsisnmoeehauomiehnoscrdotmosopr ierpIltscpuftunkudiro eewanheolcc dcl orcrndigp eavrmntivtyu n ehs eei niahatimtclingeai rthn nnbaotefru ygsheoenegdgivs ri l ae r neeido ear'mtmrtmsr gsyunhe.fineeaa s ogc-eoan odp lwmecauedrnnraf reewnl ero l cetnoassuy lthdiseelacaen irt baept huc,yirleepra a il eea ccjl sietetlolsnrc itaa 'heyn orstibgbtfvrn ea reipaocy c tvuim d ftdu eccorsifyitcmoe.n.lar arso eieeadsAEfcttmras s.siactoeneapoin, rteoet nnca bnioecap nshsutty sue niia tas a vetnoi tedna fo elpn(ope nm odfnisatntfoelbs y) tpff ds i j tooceeplibhotrarncaia e yvnttyce iesv k,e e , HIscO(cid:127)(cid:127)(cid:127)(cid:127)teo nOPUcecEccqiorsneoouoxvunusn s ipiwnnslcasirmcltunycetauusslesli gh pntuuntprr ta yie–ato smmgunro)ot siere.erogiv toaaicdanen a .ftnbbhg gu e nhcgm‘ .llacbroeeo tPfea eiices iinrcsssrttyanniaa hn,t nterttaibdh tnemhaitcg aneeurehsdateo urcue n leesdac tknrgeismht’rroiactsa sneysveoastl , eeibg a trtic cssanw nynoodcsueeucm tidfapaenrstsit C acgh urvest.etooieoTelroaoiacnnn tgiAn criuibtthlttdynni oaNsecn ctu,e(ieua ucnanoZkrtororembles emgesA-eusiuldm t e saNaltto imupho pobtbvI–yceaafAil eea en tr iittslonlhsbseighl ee f gaael ebe ndf y s➤t : Heiko Philippin ENACIGDalldVainlacekSi rkntMes oM Ah FuGrsaouriit dalsbPrbtotluaehe ccrtryrhyetolmmittee POSwEAnaxreniilctbllnayih@nt PSaienahcn greaegs hdhlNeeji eyotaiwuromtrnnicaalnle. oTshrgomson TWTFECVreaimEosClxpi H1ta+ i+tcJEihl4 a 4oa7e4l 4n dHM C2 lmT2oie0,n0 midU7ne7im Kc@ 6 ei9.nu1dc5en2ie8,ti t h7iK yo8j 9eoEn36puy1p4er7en /H7 la e2Sl.atorlterhge Jt,o Luornnadlo n AFmsithmhuBianoesmOlMatsrt eUanqtea ,iTcuidn mna iiiaaTtyacpeH lbTECtto o esihxiIaqvfleSur iu riuittuectms lyaiiu asI,etcSnS ta psmksyihtvSiiasl neraycatacUa. eavaDsitjmEenbn: piRr li,we eayl caiMc ctlhobvstytoaeimeo lidrolnsc :aul ef eL a prfo AauautrIroiornC,sg n IebOdaant a,s dn o gtA bihiaafrsr liaeirynatev stdthi inh noiandeonr gE dta y le wcsedfeadsuaeaxx eiassniitrnpssyheIivcno ett iaoutteic nnnhitsrnoenh tdgaeadansce et nie giep nannefder,raangmcx e pecotdd.eve aievfe e no orre hqnneotrnnieugt afct i aafaothluau hlnficneglt narnihie eessdgra ilaas perniynno ttr rgowiecovgwo fiinp mh cnatfcoo heesliao trp nsd sCo rthdu)e ei Oftoa,va l hp Maae(nevyieenternMy -iyanrto eceUon ondn l Nrcou-diegssdaItd nT a aaroiYcennyn neE ig d-lY y E HEtcmostpeekAooheoLfnfrf e oTaemtsrsiTHcheedurupo ieeetduJesir nOase, guctnC gaUdb rtcctuooi RilduevatnynwmhNirt st cime teAyinaemnhos)L tl af,gess sseou |n tg omtr ntcnsuVraeh ueu tiOsd(gntioepssieyLiene e U dtelfuE vcressiMsxarerly dupum.gatEes epaden s 2liH pnyinednin6n ldrte oy gstv cI ta hSn iuscoobclSe ihgtmpqgeyhU gay inusEec eeeiJ;ia n,nfi ,o8sa al stchita3urthl sasl aytnr |i .own nswnd t 2 oathc ia0lsl yii y1nls est3ugo e 4 1 RDSeiacrvhgidae r YRdo eWrssontorikmnoaffld [email protected] woHnTwlMinwLe .a. Acnldel bPhaDjcFok. uissruneas la.roe ragvailable as Volume 26 | Issue 83 Consulting editor for Issue 83 Low- and middle-income countries © International Centre for Eye Health, London. Articles Readers in low- and middle-income may be photocopied, reproduced or translated provided Allen Foster Supporting countries get the journal free of charge. these are not used for commercial or personal profi t. VISION 2020: Regional consultants Send your name, occupation, and Acknowledgements should be made to the author(s) and to Community Eye Health Journal. Woodcut-style The Right to Sight Sergey Branchevski (Russia) postal address to the address below. graphics by Victoria Francis and Teresa Dodgson. Miriam Cano (Paraguay) French, Spanish, and Chinese editions ISSN 0953-6833 Professor Gordon Johnson (UK) are available. Disclaimer Susan Lewallen (Tanzania) Signed articles are the responsibility of the named Wanjiku Mathenge (Kenya) High-income countries authors alone and do not necessarily reflect the Joseph Enyegue Oye (Francophone Africa) UK £30 for a yearly subscription in a views of the London School of Hygiene & Tropical Medicine (the School). Although every effort is made Babar Qureshi (Pakistan) high-income country. Please support to ensure accuracy, the School does not warrant that BR Shamanna (India) us by adding a donation: £15 will send the information contained in this publication is Professor Hugh Taylor (Australia) the journal to a front-line eye care complete and correct and shall not be liable for any Min Wu (China) worker in a low- and middle-income damages incurred as a result of its use. Andrea Zin (Brazil) country for 1 year. Send credit card The mention of specific companies or of certain manufacturers’ products does not imply that they are Advisors details or an international cheque/ endorsed or recommended by the School in preference Catherine Cross (Infrastructure and Technology) banker’s order payable to London School to others of a similar nature that are not mentioned. The School does not endorse or recommend products Pak Sang Lee (Ophthalmic Equipment) of Hygiene & Tropical Medicine to the or services for which you may view advertisements in Janet Marsden (Ophthalmic Nursing) address below. this Journal. 42 COMMUNITY EYE HEALTH JOURNAL | VOLUME 26 ISSUE 83 | 2013 n to help directly by providing volunteers. and national sources. Long-term reliance pi p hili This can have its own challenges, but one on INGOs for running costs does not P o should try and use volunteers as best as promote financial sustainability and Heik possible, while ensuring that the quality independence. of services remain high. Volunteers can help translate or help illiterate patients How to keep quality high to fill out forms. They can also run a While taking the above steps to reduce refreshment stall, with the profit going costs and increase income, it is essential to the eye clinic. that the quality of service and patient satisfaction are maintained at the highest Donations. Some pharmaceutical levels. Ongoing monitoring of treatment companies, or other businesses involved outcomes and patient satisfaction makes in eye care, may provide appropriate it possible to deal with any problems as donations of essential medicines or they arise and to ensure that quality equipment. These can be used to lower remains high. Previous issues of the the cost of the service to low-income Community Eye Health Journal contain patients. Previous issues of the Sale of spectacles can support income useful advice for monitoring clinical Community Eye Health Journal have generation. outcomes and patient satisfaction.4,5 contained useful advice for making the depending on the available funds! most of such donations.2,3 Top tips to achieve However, it is important that the clinical financial sustainability service is of the same high quality for 3 At the national level • Use what you have well, before looking everyone; in air travel the pilot is the Government. Ministries of health may for more resources. same, regardless of the class of travel. provide all the running costs, or they may • Aim to contain costs by ensuring only Sales of spectacles or eye medicines. only provide the salaries of some staff, essential, generic consumables are Ready-made spectacles can be purchased or a ‘bed or service’ grant. Governments bought – in bulk. or made on site and sold at a profit. Similarly, are responsible for health service • Employ only essential staff who are well eye medicines can be bought in bulk and provision to the population and wherever trained and have a clear job description. dispensed to patients, also at a profit. possible they should be requested and • Promote a positive work culture encouraged to provide the funds for eye through objective setting, regular care services. feedback on performance and Every little bit helps non-monetary incentives. National NGOs, foundations or corpo- If one dispenses 40 pairs of spectacles rations. There may be a national NGO • Develop sources of income closer to a day for 250 working days per year at you, the direct service provider – this will with a mandate to improve eye care which a profit of £2 per pair, the income increase the degree of self-determination can fund some of the services. generated is £20,000, which will available to your programme. Alternatively, a foundation or corporation subsidise 400 cataract operations at • Generate income by charging for clinical may be willing to sponsor the service, £50 per operation. and non-clinical services, to the extent although this is more likely to be possible that you are free to do so. for development costs, rather than • Look to the local community and Creating small business to generate service provision (running) costs. insurance schemes (if available) for income. The hospital may generate Insurance schemes. Some countries additional sources of income. income from small businesses (e.g. a tea have insurance schemes for all or part of • Use external support to pay for project or coffee shop, a restaurant, or by the population, which can be used to start-up costs or to meet development providing accommodation for the relatives subsidise or pay for the cost of the service. costs such as staff training or the purchasing of patients). of equipment and instruments. It is essential that any activities that 4 Internationally The suggestions in this article may be support income generation are well Bilateral or multilateral development easier to apply in the non-government managed in order to ensure that the quality aid. Government-to-government aid may sector than in the government sector; of services remain high. fund eye services. Examples are oncho- however, the principles of cost containment cerciasis and trachoma control activities and income generation are true for all 2 Within the community funded through the World Bank and the sectors. How one applies them requires Local philanthropy. Individuals or local UK Department for International adaptation and perhaps a little innovation! service groups within the community may Development (DfID). This is usually agree to subsidise outreach clinics, eye administered by the ministry of health. References 1 For an explanation of full cost recovery, visit: www. surgery for poor patients, or even the International NGOs. There are many fit4funding.org.uk/support-pages/making-applica- purchase of equipment or buildings. tions/full-cost-recovery/ There is also a full cost international NGOs (INGOs) which provide recovery case study – follow the link to the left of the Corporate sponsorship. Similarly, local support for eye care services. As far as web page. 2 Cordero I, Murray N, Nkumbe HE. Donations: how to businesses may agree to sponsor the eye possible it is best to use this support for ensure you really benefit. Community Eye Health J services as part of their commitment to development costs such as staff training, 2010;23(73):32–33. corporate social responsibility, particularly or one-off equipment costs. It may also 3 Cordero I. Donations of consumables and surgical instruments: how to ensure you really benefit. if the service can promote their name or be useful for initial start-up costs, until a Community Eye Health J 2011;24(76):41. logo (their 'brand'). programme is able to cover its monthly or 4 Comm Eye Health J 2011. 20 years to VISION2020: Sometimes, local service organisa- annual expenditure by generating its own Why information matters. 5 Comm Eye Health J 2012. Putting patients at the tions, businesses or individuals may want income from patients, the community centre of eye care. © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. PRODUCTIVITY Patient flow and cost Thulasiraj Ravilla mmedical record (assuming e oELifxo eCncosum Atirmvaevu Dinniidrtey I cn tsotri:t ute Care Systtrhepaet aotnineg is s momaien toafi ntheed ), Ophthalmology, Eye investigations or asking Aravind Eye Care nd the patient to provide the System, Madurai, India. avisame information again. Ar [email protected] The surgeon performed The design of eye care most of the routine services influences the clinical and administrative ongoing operational tasks, such as measure- expenses and the ments for determining IOL resources (including the power and ensuring its costs of investing in these availability. This involves resources) required to a lot of duplication in deliver them. This is just as services as the highly paid true at a hospital as it is, doctor performs tasks for example, in a district which can be done just as eye programme. well by a trained technician or manager. All of this District eye Task-shifting: fundus imaging is done by a technician. translates into signifi- programmes cantly higher costs. Here, approximately 80% of the needs Clinical protocol (including routine investi- This scenario, which also plays out for eye care services are relatively simple, gations) regularly when getting spectacles for such as refractive errors or cataract surgery. refractive errors, for example, illustrates 1 Who does what in the protocol The remaining 20% is made up of more that there could be enormous cost 2 Internal policy on patient flow and how complex surgical interventions (including savings if we were able to accomplish different stages of care are managed. retinal or vitreous surgery, for example). much of the treatment cycle in a single When an eye programme is well This is best illustrated by considering two visit by having appropriate policies and designed and well managed, solutions for different scenarios involving a patient patient flows, as the next scenario illustrates. simple needs (80%) can be delivered requiring cataract surgery. Scenario B close to communities, with minimal Scenario A • A patient presents with severe loss of investment and cost both to the patient • A patient presents with severe loss of vision. The doctor determines that and the provider. vision. On determining that cataract cataract surgery is required and orders Staff at this 'primary' or 'community' surgery is required, the doctor advises the necessary investigations, as per the level can be trained both to meet these the patient to undergo some hospital protocol. simple needs and to recognise the 20% of investigations (lab, ECG, etc.). • All the investigations are carried out by patients that must be referred. The • The patient is advised to return on a trained technicians, including A-scan equipment required would be the later date to get the results and to allow and keratometry, and the results are minimum needed for an eye examination, the doctor to determine his or her made available immediately. and the services provided should include fitness for surgery. • While the patient waits, the doctor refractive error correction and first-level • The patient attends for the appointment reviews the findings. The doctor sees treatment of ocular infections and injuries. and the doctor finds the patient fit for the patient again and advises that he When such services are not available surgery. or she can be admitted immediately locally, however, the only option for • The doctor carries out the pre-operative for surgery. patients is to go to the secondary (district investigations, such as keratometry and • The hospital manager is responsible for or provincial) hospital or to a tertiary care A-Scan, to determine the power of the ensuring that there is sufficient stock of facility. Then the cost goes up enormously, lens to be implanted. a wide range of IOLs and that for both patients and providers. These • The doctor or the hospital gives the equipment is maintained regularly and centres of higher levels of care would then, patient the date for surgery, which could kept in perfect working condition. for the most part, be treating conditions for be several days to several months later. Everything is therefore already in place which there are over-designed. They would • The doctor checks whether the required for the cataract operation. be providing the same services with similar IOL lenses and other surgical • The patient is admitted and operated on. outcomes as in primary eye care centres, consumables are available. If not, he or All of this happens during a single visit. but at a significantly higher cost. she orders them. Where eye care is delivered, and by By having a team of well-trained people • The patient comes back on the appointed whom, has a significant impact on who support the ophthalmologist in day for surgery and has the operation. resources and associated costs. carrying out routine clinical and adminis- In this first scenario, the patient ends up trative tasks, costs are saved and the eye At the hospital making three or four visits to the hospital. unit performs more efficiently, providing In a hospital setting the following factors Each visit triggers a series of activities good quality care at an affordable price to significantly affect cost: such as registration, retrieving the more patients. © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. PLANNING On our own feet: preparing for the donor to leave Bo Wiafe Reducing costs water were turned off at the end of the Regional Director for Africa: Operation The two key principles we applied were: day. Any leaks and faults were reported Eyesight Universal, Accra, Ghana. and fixed immediately. [email protected] 1 To keep costs as low as possible. 2 Where costs could not be reduced Use of offi cial vehicles Many eye care programmes are further, to make the best use of each Strict control measures were applied, supported by donors and once this resource. including the use of a log book. The cost funding stops, they can collapse. In this of running hospital vehicles was reduced Personnel article, I will explain how some by half. The log book also helped each Only essential personnel were recruited. A programmes and institutions have been hospital to know which department to typical team would consist of one able to keep going despite losing their charge for each trip. ophthalmologist, two optometrists, donor funding. I have had the opportunity one administrator, two ophthalmic Bulk buying to work with government, church-run and nurses, two ophthalmic technicians, five Hospitals were encouraged to change from privately owned institu- nurse assistants, one purchasing on a monthly basis to annual or tions in Ghana, Zambia, ‘However secure equipment technician, quarterly bulk purchasing of drugs and Kenya and Rwanda, and two housekeepers, and consumables, as well as quarterly will share with you what the funding might one driver. The number purchasing of spectacle frames. we have done to promote seem, it is helpful of staff can be increased sustainability in some of Non-eye care services as the workload these organisations. Security, grounds maintenance and to think about how increases. catering are not part of the core business We reviewed the Starting the thinking long funding might of providing eye care, and it may be effectiveness of all process cheaper to enter into contracts with continue and plan members of the team With any programme, external companies to provide these every year and deter- however secure the services (known as outsourcing). We accordingly’ mined whether there funding might seem, considered each case carefully to ensure was a way to reduce the it is helpful to think about that it made financial sense to outsource, costs associated with how long funding might and to ensure that quality would be their work or to improve their output (e.g. continue and plan accordingly. maintained at an acceptable level. the number of patients seen or treated). In general, as mentioned on pages Increasing income 41–43, it is best to use external funding Utilities (water, electricity, phones) for development and start-up costs In a facility, much power and water is We increased the number of appoint- (training, equipment, infrastructure) wasted because staff are unaware of the ments and operations by attracting more and then work towards sustainability, impact it can have on expenditure. We patients and working more effectively. meeting the ongoing or running costs drew their attention to this and We also diversifi ed our sources of funding from other sources that are reliable in encouraged them to make sure lights and Continues overleaf ➤ the long term. n The programmes and institutions with ppi which we worked had mostly been Phili o provided with infrastructure, equipment, eik H staff training and, in some instances, some consumables, to start their work. Money was needed for the following ongoing costs: • salaries (40–70% of total ongoing costs) • consumables • communication (internet, telephone, publicity and awareness creation) • office and other costs (including water, electricity, maintenance, etc.). As a next step, we acknowledged that tensions existed between sustainability on the one hand, and creating quality services that everyone could access at an affordable price on the other.1 In particular, we acknowledged that income might be too low to meet operating costs, while staying true to the principles of quality, equal access and affordability. It is cheaper to buy drugs and consumables in bulk. COMMUNITY EYE HEALTH JOURNAL | VOLUME 26 ISSUE 83 | 2013 45 PLANNING Continued by linking up with health insurance • eye surgery Standardisation. Standardising schemes, for example by ensuring that • eye tests procedures/protocols and equipment each eye clinic or department was linked • spectacle dispensing. improves efficiency and enhances the with (or accredited by) at least one local quality of the outcomes. In addition, we visited companies and insurance scheme. 3 Monitoring. Put systems in place for factories to provide screening services Accreditation can be a lengthy process monitoring patient outcomes and for workers who are too busy to come to but ultimately it is worthwhile. It generally patient satisfaction, and take steps to the clinics. involves: make any changes needed. Keeping quality high • ensuring that the facility is certified by Challenges the appropriate authority (e.g. the The quality of services can be kept high by It has not been easy to get to where we ministry of health or the district health applying a number of strategies: are without challenges. In the case of the authority) 1 Human resources. Select staff government institutions, one of the main • applying to the relevant insurance carefully and treat them well so they challenges is to encourage administrators scheme(s) always want to give their best. This to think of creative solutions. Other • completion of the accreditation forms includes providing staff with the challenges are listed below. • inspection by the insurance scheme equipment they need to do their work, • receiving certification. • Putting funds into a single account, also offering training programmes to build known as commingling of funds (i.e. not Government insurance schemes (or capacity, and providing a safe working separating them into different national health insurance schemes) have environment. accounts). This makes tracking progress helped to increase the numbers of 2 Equipment. Use initial or start-up and reporting to sponsors difficult; for patients who use the facilities. This is funding to equip facilities with the example, funds budgeted for one because patients who would otherwise equipment needed to make accurate activity may end up in expenditures for delay coming to the hospital came more diagnoses. Employ a part-time another (see article on page 48 for a readily because they did not have to pay equipment maintenance officer, or suggested way to handle this problem). cash for services; these costs were assign equipment maintenance • Delays in the payments by the National covered by the insurance scheme. responsibilities to another staff Health Insurance Scheme to the hospitals. member (while ensuring they are • Difficulties in retaining staff, especially Attracting more patients properly trained and resourced). This in government institutions. We decided to attract all kinds of patients will ensure that equipment is properly to the clinics by creating a one-stop maintained, which means it will remain Reference 1 Shamanna BR, Dandona L, Dandona R, Rao GN. facility, like a supermarket, with a compre- in good working condition for as long as Financial sustainability. Community Eye Health J hensive list of eye services, including: possible. 2001;14(37): 7–8. National health insurance schemes in Ghana National health insurance came afe into being in Ghana with the passing Wi g n of the National Health Insurance Act e at in 2003. Bo Its three main sources of funding are: • the National Health Insurance Levy, a 2.5% value-added tax on goods and services (70%) • social security taxes, paid by people in formal employment (23%) • individual premiums, paid by insurance scheme members (5%). The implementation of national health insurance has increased access to public health care services and raised public expectations: there is evidence that enrolled individuals are more likely Eye care providers have to be accredited by the National Health Insurance Authority to seek care for illness or injury.1,2 This before they can display the sign of the relevant scheme at their institution. translates to greater patient numbers, which improves sustainability. can access services at accredited insti- Eye care benefits include cataract Once a health care facility has been tutions without having to pay at the point and eyelid surgery, biometry, assessment accredited (registered and approved) by of service; the scheme then reimburses of visual fields, refraction, and basic the National Health Insurance Authority, the health care facility according to a set ophthalmic preparations, but not it is permitted to display the sign of the tariff. Everyone has to pay a registration spectacles and other optical devices. relevant insurance scheme(s). (There fee to obtain an insurance card, but References are three different types of insurance some people are exempt from paying 1 Witter S, Garshong B. Something old or something schemes permitted by the act, and 145 the premiums, including people over 70, new? Social health insurance in Ghana. BMC Int are currently registered.) pregnant women, children (if both their Health Hum Rights 2009;9:20 2 Blanchett NJ, Fink G, Osei-Akoto I. Ghana Med J. Members of the insurance scheme parents enroll) and the very poor. 2012;46(2):76–84. © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. FORUM Help! No IOLs for cataract surgery Elmien Wolvaardt Ellison be discussed in advance and should not of such a business plan, the ophthalmol- Editor: Community Eye Health Journal, happen abruptly. On the other hand, eye ogist might find a new partner which could International Centre for Eye Health, departments should try to reduce their even be the hospital itself. London School of Hygiene and Tropical need for overseas aid over time by Medicine, London, UK. [email protected] reducing costs and increasing local Hannah Faal Nigeria income, e.g. from consultation fees, When we talk about purchasing IOLs, During a recent visit to Africa, an ophthal- health insurance, or local donors. administrators might be thinking some or mologist told me that his eye department, I would suggest that my colleague all of the following. in a rural part of his country, had recently develops a business plan for cataract • What is it? You have never explained or lost its non-governmental organisation surgery which demonstrates to the shown it to me, or shown me how it works. (NGO) support. As a result, he had not hospital management its potential as a • Your NGOs have been providing them all performed any cataract operations for feasible procedure. Hospital adminis- these years, why have they stopped? several weeks, because the hospital had trators and finance managers think and Please go back to them. not ordered the necessary intra-ocular talk in a different language from ophthal- lenses (IOLs). This seemed a very unfor- mologists, and might have a different • I do not know where to buy them. tunate state of affairs – but also definition of a feasible procedure. It is • The number you need is too small. something others could learn from. worth becoming familiar with the most • They are not available locally and We have therefore invited ophthalmol- important objectives and terms of financial cannot be bought using a local ogists and regular Community Eye Health purchase order (LPO). management, e.g. by consulting the free Journal contributors in Africa to explain • They are too expensive and do not financial guide at www.mango.org.uk how this situation could be better handled generate revenue for the hospital. This business plan could include – and avoided – in future. What follows is • Patients buy their glasses and dentures; increasing income by linking with local an edited collection of their responses. they should buy these too. health insurance schemes or by attracting both affluent and poor patients, with Unless ophthalmologists are able Boateng Wiafe Ghana different fee structures for additional successfully to bridge this gap, they and Cataract surgery should be the minimum services. their patients will lose out. service offered in any ophthalmic setting, Computer registration of patients and It is worth remembering that an IOL is especially when there is a resident services, a separate cash point with an item, with a seller and a buyer. I would ophthalmologist. It takes time to build up invoices and receipts generated from the advise the ophthalmologist to think like a practice and win the confidence of same database, stock management and an entrepreneur and start a business patients. Once this is done one has to make standardised procurement procedures importing IOLs or similar items. Fix the sure that the services are regular. should also be considered. With the help prices at a level which patients can afford The ultimate solution is to and think about sourcing, impor- educate management and pin tation policy, duty waivers, purchase encourage them to stock these hilip by LPO, advertising, and so on. items in the pharmacy, just like o P all the other essential items eik H John Nkurikiye Rwanda they stock. This doctor should use his own In the short term, network with initiative. Cataract surgery at a other eye institutions and barter referral hospital is not a free with them. This is what I used to service. It is up to the doctor to do many years ago when facing convince the management of the similar situations. For example, hospital to put IOLs on their one institution may have IOLs in annual procurement list. For abundance, but no sutures or example, in Rwanda, IOLs are on visco-elastic, and may be willing the new list of essential drugs and to make an exchange if you have consumables and there is no sutures or visco-elastic to spare. reason why they cannot be Keep management informed so purchased. they can officially record the transaction, and ensure that Susan Lewallen South Africa everything you exchange or Stock keeping and procurement receive can be used before it are critical management tasks in reaches the expiry date. You an eye care service. Unless they could also ask patients to buy are taken seriously, such ‘crises’ their own IOLs. will continue to happen. Heiko Phillippin Tanzania Recommended reading In an ideal world, an NGO will Instruments and consumables. Community Eye commit to support an eye Polymethylmethacrylate (PMMC) intraocular lenses are Health J 2011;24(76):25. Equipment for eye care. Community Eye Health department for a stated time of high quality and can be procured at affordable J 2010;23(73):21–22. period. Reducing funding should prices in low- and middle-income countries. Available from www.cehjournal.org © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. ACCOUNTING Practical accounting for eye programmes: an introduction Heiko Philippin n Software solutions pi Head of postgraduate training and hilip Initially, systems and standard procedures glaucoma specialist: Kilimanjaro o P can be developed manually (on paper), Christian Medical Centre, Moshi, Heik also taking into consideration the Tanzania. [email protected] country's legal requirements. Spread- Richard Hess sheet software is good for keeping Management consultant, Singen, records of income and expenditure. Once Germany. [email protected] these standard procedures are established, they can be translated into a software No institution can survive without system for easier and safer data entry, balanced books planning and reporting. A general Financial and administrative management Spreadsheet software can be a helpful accounting software package is often are fundamental to any institution. This accounting tool. good enough, as you can use a special applies also to eye care projects. Eye care useful to consider the cost centre's total chart of accounts that reflects the needs managers benefit from a solid under- expenses and total income to see whether of the project. Some examples are standing of accounting and financial it is running according to budget. Quickbooks, GnuCash or WebERP. management as it will help them to work • An account is a record of financial Quickbooks is commonly used in in, or supervise, this important area. transactions, including payments companies and NGO projects; details can (expenses) or deposits (income). Each be found at www.quickbooks.intuit.com. Basic accounting transaction is specified by date, type GnuCash is an example of an open source It is not possible to provide a comprehensive (cash, cheque, etc.) and detail, such as and free software system which runs on introduction to accounting in this article. A purpose of a payment, e.g. fees for all platforms (http://www.gnucash.org/). few definitions might, however, be helpful surgery. Typical examples of accounts WebERP is also free and is a large system as a starting point for further reading. include petty cash, bank accounts or which runs on a server in a network • Budgeting is an essential process and stock accounts. It makes financial (http://www.weberp.org). should always happen when a new management easier if you set up activity is planned. A budget is an different accounts for different Further reading estimate of future expenditure and activities. The listing of the account More information can be obtained from income. Each activity needs its own names is called the chart of accounts. the Mango website (http://www.mango. budget. The budget is what you check • Double entry: whatever is taken from org.uk/) which offers several articles, your income and expenditure against one account has to be received by courses and tutorials about financial when running the activity, to make sure another account. For example if salaries management and accountability in you have enough funds and are not are paid, expenses increase in the non-profit and related projects. Another spending too much. salaries account and at the same time starting point for a more general intro- • Cost centres are different departments funds decrease in the bank account. duction can be Wikipedia: https://en. or activities. Examples of cost centres • A ledger is a book or computer file wikipedia.org/wiki/Accounting. Finally, include the outpatient department, the where all monetary transactions for each some software solutions, such as operating theatre, and outreach. A cost account are recorded. Transactions must GnuCash, are accompanied by helpful centre will have its own account.It is be approved and accompanied by receipts. introductions and tutorials. Accounting challenges in donor-funded projects 1re Kpeoertpiinngg a fcucnudrsa steelpyarate – and ldiaobniolitr y( ia.ec.c tohuen st etrravicckess dtoe bbtes dtoe ltivheer ed). Bellers Different donors (or partners) will require A statement of expenditure on Lance different financial reports about the respective activities should be issued activities they fund – often at different once a month. These expenses can be times. posted from the relevant sub-account in It can be a challenge in eye care the liability account to the income programme management to keep track account, meaning that a debit is of spending and to generate different assigned to the liability account and the reports for different donors with just a credit is offset to the income account. general income and expenditure With this approach, the donor liability 2 Dealing with different currencies statement. account always shows the current state For different currencies, different A practical solution is to post donor of different donor funds. If necessary, a accounts must be used. If average funds, after they have been received, into report can be consolidated either in the exchange rates are used internally, a liability account, with sub-accounts general account or in a supporting reporting becomes complicated because for each donor. A liability account tracks document. [Note: receiving donor funds expenses vary over time according to how much a person or business (in this is not yet an income since these funds changing exchange rates. A solution case, the eye care programme) owes a are designated for specific purposes and could be to use only one ‘reporting’ creditor, in this case the donor. The become an income only when spent.] currency in agreement with the donors. © The author/s and Community Eye Health Journal 2013. This is an Open Access article distributed under the Creative Commons Attribution Non-Commercial License. ICO Foundation Assessment Poster 2013 Final 2:Layout 1 26/3/13 17:01 Page 1 E T International Examinations h x e I a n t m e r n a The new On-Line i t n i o n a a Foundation Formative t l C i o o u n Assessment n c i s l o f f O This new online assessment is mostly for first year trainees.It is available 24/7 and candidates o p can use books or search engines to answer the 84 questions (336 options) in up to 20 r h t minutes each. A compulsory“confidence indicator”which rewards those justifiably confident h a O of their knowledge. lm Questions are a statement,a scenario,many with a picture,diagram or video. When the o p l o examination is completed,candidates will be issued instant results,A*,A,B,C,D or F and a g h detailed analysis. y t h Subjects a l A GeneralMedicinerelatedtoOphthalmology B Ophthalmicpathologyandintraoculartumours m CommunityMedicineandPublicHealth Intraocularinflammationanduveitis InternationalMedicalEthicsandGoodPractice Retinaandvitreous EpidemiologyandStatistics o Genetics l o g C Trauma,externaldiseaseandcornea D AnatomyoftheEye,theOrbitandrelatedstructures i Glaucoma EmbryologyandDevelopment s Lensandcataract Neuro-Anatomy t PrinciplesofGeneralPhysiology s Vision,OcularPhysiology,Biochemistry,CellBiology PathologyandMicro-biology E Pharmacology F Neuro-ophthalmology OpticsandRefraction PaediatricophthalmologyandStrabismus Basicdesign,constructionanduseofinstruments Orbit,eyelidandlacrimaldisease Commonlyusedtestsinophthalmology The emphasis of the questions will be on basic and practical ophthalmology that is essential knowledge to be gained in the first year of training. Applications can be made online by logging into the ICO Examinations website www.icoexams.org The International Council of Ophthalmology 11-43 Bath Street,London,EC1V 9EL,England Tel + 44 (0) 207 6086949/6959 Email:[email protected] CCEEHHJJ8833__FFIINNAALL..iinndddd 99 0044//1111//22001133 1111::5489 y o z a t ali or njury am and h Burns History Acid, alkthermal ithe eye Vision Reduced Torch exRed eye cornea t n n s u o ul me a erati of lid analic m visible age aum Lid lac History Laceration margin or c Vision Normal Torch exaLaceration n r t p zy al vel ma njury/ Penetratinginjury History Typically by a sharobject, e.g. stick. Perforation of the 'coat' of the eye (cornea or sclera) Vision Reduced Torch exam Cornea may be haand pupil may be distorted with uveprolapse i e imary l of eye Blunt injury History Injury by blunt object,e.g. fist, stone, etc. Blood in the front of the eye (anterior chamber hyphaema) Vision Reduced Torch exam Blood seen in anterior chamber. Pupil may be dilated r P Foreign body History Foreign body sensation. May be conjunctival, corneal or sub-tarsal (under the upper eyelid) Vision Usually normal but can be affected if central cornea is involved Torch exam Foreign body is seen on conjunctiva or cornea, or under lid tnemssessA 50 COMMUNITY EYE HEALTH JOURNAL | VOLUME 26 ISSUE 83 | 2013
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