A value for money (VfM) tool was used to better understand the input to process and output to results
chain, to enable evidence based programming and to improve performance in terms of economy,
efficiency, equity, and effectiveness of UNICEF assisted WASH programme in Nepal. This was motivated
by result based budget allocation, planning and monitoring approach to enhance result based
management of WASH programme. The VfM tool used in the case study is mainly based on comparing
Cost Performance Ratios for consecutive years of implementation. The recommendations of VfM study
conducted in 2014 provided basis for improvement and maximizing results in 2015 and also led to
improved VfM analysis in 2015. This was achieved through revisiting the physical targets, readjusting
the unit cost and reviewing its partnership strategies. The performances and associated expenditure so
far made substantiates good value for money
