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BACKGROUND: Research into canine health and welfare is supported by Government, charitable and private UK funding organisations. However, there is no current overall visibility or coordination of these funding activities, potentially compromising optimal distribution of limited resources. This study aimed to survey UK canine health and welfare funding by not-for-profit funders between 2012 and 2022, providing a novel baseline analysis to inform future sector stakeholder priorities. RESULTS: Funding data were collected from 10 wide-scope funders (UK Government funding councils and medical charities), 18 animal-directed funders (organisations specifically concerned with animal health and welfare) and 81 breed community groups. These 109 UK funders together provided traceable canine-relevant funding of £57.8 million during the surveyed period, comprising 684 individual grant awards supporting over 500 separate research projects. Wide-scope funders contributed £41.2 million (71.2% of total funding); animal-directed organisations, £16.3 million (28.1% of total funding); and breed-specific groups, £370K (0.6% of total funding). Individual grants ranged from £2.3 million to £300. Funding patterns varied between sectors. Animal-directed funders provided £14.7 million of canine-relevant research funding that foregrounded the dog, 73% of all such funding; wide-scope funders provided £17.5 million of canine-relevant One Health research funding, 97% of all such funding. Customised metrics developed for this study assessed the 'benefit to the dog' and 'pathway to impact' of individual research projects. Overall, studies supported by animal-directed funders achieved significantly higher 'benefit to the dog' scores (Mann-Whitney U = 45235, p<0.001) and 'pathway to impact' scores (Mann-Whitney U = 43506.5, p<0.001) than those supported by wide-scope funders. CONCLUSION: The landscape of UK not-for-profit funding of canine health and welfare research is complex, with considerable variation between providers. Although wide-scope funders provide the majority of overall canine-relevant research funding, animal-directed funders provide the majority of canine-focused funding and support research with greater direct impact on canine welfare. Visibility of past funding patterns will enable stakeholders in this sector to make more informed decisions about future research. DEFINITIONS: To increase clarity, certain words and phrases are used in specific ways within the context of this paper. Animal-directed funders-Charities and other funding organisations whose remit primarily concerns animals or veterinary work Canine-focused research-Investigations where the primary purpose is to advance understandings of canine health and/or welfare Canine-relevant research-All research that is framed as advancing understandings of canine health and/or welfare as a primary or subsidiary purpose Institution-Refers to universities and other centres where research is carried out Organisation-Refers to funding bodies, including research councils, charities and other groups Research grant-A single funding event originating from one or more funders Research project-A cohesive piece of research concerning a particular topic; may involve multiple researchers and/or multiple research grants, in series or in parallel Wide-scope funders-Large organisations whose remit does not primarily concern animals, i.e. (in this dataset) UKRI councils and the Wellcome Trust.
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Bem-Estar do Animal , Cães , Animais , Reino Unido , Bem-Estar do Animal/economia , Organizações sem Fins Lucrativos/economia , Pesquisadores/economia , Apoio à Pesquisa como Assunto/economia , Pesquisa Biomédica/economia , Instituições de Caridade/economiaRESUMO
While philanthropic support for science has increased in the past decade, there is limited quantitative knowledge about the patterns that characterize it and the mechanisms that drive its distribution. Here, we map philanthropic funding to universities and research institutions based on IRS tax forms from 685,397 non-profit organizations. We identify nearly one million grants supporting institutions involved in science and higher education, finding that in volume and scope, philanthropy is a significant source of funds, reaching an amount that rivals some of the key federal agencies like the NSF and NIH. Our analysis also reveals that philanthropic funders tend to focus locally, indicating that criteria beyond research excellence play an important role in funding decisions, and that funding relationships are stable, i.e. once a grant-giving relationship begins, it tends to continue in time. Finally, we show that the bipartite funder-recipient network displays a highly overrepresented motif indicating that funders who share one recipient also share other recipients and we show that this motif contains predictive power for future funding relationships. We discuss the policy implications of our findings on inequality in science, scientific progress, and the role of quantitative approaches to philanthropy.
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Obtenção de Fundos , Humanos , Organização do Financiamento , Ciência/economia , Universidades , Apoio à Pesquisa como Assunto/economia , Estados Unidos , Organizações sem Fins Lucrativos/economiaAssuntos
Antibacterianos , Custos de Medicamentos , Descoberta de Drogas , Resistência Microbiana a Medicamentos , Organizações sem Fins Lucrativos , Humanos , Antibacterianos/economia , Antibacterianos/farmacologia , Antibacterianos/provisão & distribuição , Organizações sem Fins Lucrativos/economia , Resistência Microbiana a Medicamentos/efeitos dos fármacos , Descoberta de Drogas/economia , Descoberta de Drogas/métodos , Descoberta de Drogas/tendênciasRESUMO
This Viewpoint discusses regulation of nonprofit hospitals in a way that will advance their charitable purposes without eliminating their tax exemption status.
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Hospitais Filantrópicos , Organizações sem Fins Lucrativos , Isenção Fiscal , Instituições de Caridade , Relações Comunidade-Instituição , Hospitais , Hospitais Filantrópicos/economia , Organizações sem Fins Lucrativos/economia , Isenção Fiscal/economia , Impostos , Estados UnidosAssuntos
Hospitais , Organizações sem Fins Lucrativos , Isenção Fiscal , Humanos , Isenção Fiscal/economia , Isenção Fiscal/legislação & jurisprudência , Impostos/economia , Impostos/legislação & jurisprudência , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/legislação & jurisprudência , Economia Hospitalar/legislação & jurisprudência , Legislação Hospitalar/economia , Estados UnidosRESUMO
This study compares graduate medical education (GME) payments between nonprofit and for-profit hospitals between 2011 and 2020 to assess how hospitals value GME.
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Economia Hospitalar , Educação de Pós-Graduação em Medicina , Financiamento Governamental , Administração Hospitalar , Educação de Pós-Graduação em Medicina/economia , Hospitais , Internato e Residência/economia , Estados Unidos , Economia Hospitalar/organização & administração , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/organização & administração , Administração Hospitalar/economia , Hospitais com Fins Lucrativos/economia , Hospitais com Fins Lucrativos/organização & administração , Financiamento Governamental/economia , Financiamento Governamental/organização & administração , Governo FederalRESUMO
Importance: Care of adults at profit vs nonprofit dialysis facilities has been associated with lower access to transplant. Whether profit status is associated with transplant access for pediatric patients with end-stage kidney disease is unknown. Objective: To determine whether profit status of dialysis facilities is associated with placement on the kidney transplant waiting list or receipt of kidney transplant among pediatric patients receiving maintenance dialysis. Design, Setting, and Participants: This retrospective cohort study reviewed the US Renal Data System records of 13â¯333 patients younger than 18 years who started dialysis from 2000 through 2018 in US dialysis facilities (followed up through June 30, 2019). Exposures: Time-updated profit status of dialysis facilities. Main Outcomes and Measures: Cox models, adjusted for clinical and demographic factors, were used to examine time to wait-listing and receipt of kidney transplant by profit status of dialysis facilities. Results: A total of 13â¯333 pediatric patients who started receiving maintenance dialysis were included in the analysis (median age, 12 years [IQR, 3-15 years]; 6054 females [45%]; 3321 non-Hispanic Black patients [25%]; 3695 Hispanic patients [28%]). During a median follow-up of 0.87 years (IQR, 0.39-1.85 years), the incidence of wait-listing was lower at profit facilities than at nonprofit facilities, 36.2 vs 49.8 per 100 person-years, respectively (absolute risk difference, -13.6 (95% CI, -15.4 to -11.8 per 100 person-years; adjusted hazard ratio [HR] for wait-listing at profit vs nonprofit facilities, 0.79; 95% CI, 0.75-0.83). During a median follow-up of 1.52 years (IQR, 0.75-2.87 years), the incidence of kidney transplant (living or deceased donor) was also lower at profit facilities than at nonprofit facilities, 21.5 vs 31.3 per 100 person-years, respectively; absolute risk difference, -9.8 (95% CI, -10.9 to -8.6 per 100 person-years) adjusted HR for kidney transplant at profit vs nonprofit facilities, 0.71 (95% CI, 0.67-0.74). Conclusions and Relevance: Among a cohort of pediatric patients receiving dialysis in the US from 2000 through 2018, profit facility status was associated with longer time to wait-listing and longer time to kidney transplant.
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Instituições de Assistência Ambulatorial , Acessibilidade aos Serviços de Saúde , Falência Renal Crônica , Transplante de Rim , Diálise Renal , Listas de Espera , Adolescente , Instituições de Assistência Ambulatorial/economia , Instituições de Assistência Ambulatorial/organização & administração , Instituições de Assistência Ambulatorial/estatística & dados numéricos , Criança , Pré-Escolar , Feminino , Administração de Instituições de Saúde/economia , Administração de Instituições de Saúde/estatística & dados numéricos , Acessibilidade aos Serviços de Saúde/economia , Acessibilidade aos Serviços de Saúde/organização & administração , Acessibilidade aos Serviços de Saúde/estatística & dados numéricos , Humanos , Falência Renal Crônica/economia , Falência Renal Crônica/epidemiologia , Falência Renal Crônica/terapia , Transplante de Rim/economia , Transplante de Rim/estatística & dados numéricos , Masculino , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/organização & administração , Organizações sem Fins Lucrativos/estatística & dados numéricos , Propriedade/economia , Propriedade/estatística & dados numéricos , Diálise Renal/economia , Diálise Renal/estatística & dados numéricos , Estudos Retrospectivos , Fatores de TempoRESUMO
Community-based organizations (CBOs) are integral to achieving the goal of Ending the HIV epidemic (EHE). Their familiarity with and proximity to communities position them to effectively implement strategies necessary to address determinants of health through their formal and informal medical and social services. However, structural inequities have contributed to the demise of many organizations that were instrumental in early responses to the HIV epidemic. We define structural inequities for HIV CBOs as systems in which policies, institutional practices, organizational (mis)representations, and other norms work to produce and maintain inequities that affect CBOs' ability to survive and thrive. In this discussion, we describe the organizational threats to grassroots HIV CBOs and the risks to livelihood and longevity, including examples. The invaluable role of HIV CBOs in EHE and their role in responding to existing and novel infectious diseases like COVID-19 should not be overlooked. Recommendations to promote structural equity are offered. (Am J Public Health. 2022;112(3):417-425. https://doi.org/10.2105/AJPH.2021.306688).
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Redes Comunitárias/organização & administração , Infecções por HIV/epidemiologia , Organizações sem Fins Lucrativos/organização & administração , Epidemias , Humanos , Organizações sem Fins Lucrativos/economiaRESUMO
BACKGROUND: Philanthropy in plastic surgery supports research, clinical care, academic infrastructure, and education in the United States and internationally. Plastic surgeons have opportunities to innovatively address unmet needs in their local and global communities by forming philanthropic nonprofit organizations. METHODS: The authors queried three national philanthropic databases (Charity Navigator, Guidestar, and ProPublica) for Internal Revenue Service 990 form tax return information related to philanthropic plastic surgery organizations. The authors analyzed the financial information publicly available about current plastic surgery philanthropic organizations and their funding sources. RESULTS: Seventy-three federally tax-exempt groups identified plastic surgery as their primary area of work to the Internal Revenue Service in 2019, and 52 of those organizations said they engaged in clinical and/or educational philanthropy.3 In 2017, a total of $158.5 million was donated to these groups in cash and noncash donations including equipment and time. Analyses of 6 years (2013 to 2018) of tax records from groups that provide plastic surgery clinical, research, or educational philanthropy reveal that government grants provide very little funding for this work. Eighty-six percent of money raised for these groups in 2017 was collected by means of direct donations. Money obtained from fundraising events contributed 2 percent to their total monies raised in 2017 on average and 8 percent came from noncash gifts. CONCLUSIONS: A broad body of academic research is reviewed here that guides best practices and measuring a group's impact and outcomes. The details of a philanthropic group's organization and finances directly influence the impact of their work and, as such, are worthy of our sustained attention.
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Obtenção de Fundos/organização & administração , Cirurgia Plástica/economia , Humanos , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/organização & administração , Cirurgiões/economia , Cirurgiões/organização & administração , Cirurgia Plástica/organização & administração , Estados UnidosRESUMO
Based on the investigation of financial fairness perception and donation intention of individual donors in non-profit organizations (NPOs), this paper uses structural equation model to analyze the impact of individual donors' financial fairness perception on donation intention. The results show that individual donors' perceptions on financial result fairness, financial procedure fairness and financial information fairness all have positive impact on donation intention; among which the perception on financial result fairness only has direct impact on individual donation intention, while the perceptions on financial procedure fairness and financial information fairness have direct and indirect impact on individual donation intention.
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COVID-19/economia , Doações/ética , Motivação/ética , Organizações sem Fins Lucrativos/economia , Pandemias/economia , Percepção/ética , SARS-CoV-2/isolamento & purificação , Adulto , COVID-19/prevenção & controle , COVID-19/psicologia , COVID-19/virologia , Feminino , Humanos , Intenção , Masculino , Pessoa de Meia-Idade , Organizações sem Fins Lucrativos/ética , Organizações sem Fins Lucrativos/estatística & dados numéricos , Pandemias/ética , Inquéritos e Questionários , Adulto JovemRESUMO
The COVID-19 pandemic has revealed the vulnerability of the US generic drug supply chain to foreign production. Many policies have been proposed to mitigate this vulnerability. In this article, we argue that nonprofit drug manufacturers have the potential to make important contributions.
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Indústria Farmacêutica/economia , Medicamentos Genéricos/provisão & distribuição , Organizações sem Fins Lucrativos/economia , Medicamentos sob Prescrição/provisão & distribuição , Legislação como Assunto , Estados UnidosRESUMO
INTRODUCTION: In 2012, bedaquiline became the first new treatment from a novel class to be approved for tuberculosis in nearly five decades and is now a core component of the standard of care for multidrug-resistant tuberculosis. In addition to the originator pharmaceutical company, Janssen, a range of governmental and non-profit entities have contributed to the development of bedaquiline. MATERIALS AND METHODS: We identified various avenues of public investments in the development of bedaquiline: direct funding of clinical trials and a donation programme, tax credits and deductions, and revenues resulting from the priority review voucher (PRV) awarded to the originator. Data on investments were gathered through contact with study leads and/or funders; for non-responses, published average costs were substituted. The originator company's expenses were estimated by similar methods. Tax credits and deductions were calculated based on estimated originator trial costs and donation expenses. The value of the PRV was estimated by application of a published model. RESULTS: Public contributions through clinical trials funding were estimated at US$109-252 million, tax credits at US$22-36 million, tax deductions at US$8-27 million, administration of a donation programme at US$5 million, PRV revenues at US$300-400 million. Total public investments were US$455-747 million and originator investments were US$90-240 million (if capitalized and risk-adjusted, US$647-1,201 million and US$292-772 million, respectively). CONCLUSIONS: Estimating the investments in the development of a medicine can inform discussions regarding fair pricing and future drug development. We estimated that total public investments exceeded the originator's by a factor of 1.6-5.1.
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Antituberculosos/economia , Diarilquinolinas/economia , Desenvolvimento de Medicamentos/economia , Financiamento Governamental/economia , Organizações sem Fins Lucrativos/economia , Antituberculosos/uso terapêutico , Ensaios Clínicos como Assunto/economia , Diarilquinolinas/uso terapêutico , Custos de Medicamentos , Indústria Farmacêutica/economia , Humanos , Tuberculose Resistente a Múltiplos Medicamentos/tratamento farmacológicoRESUMO
This article examines the relationship between hospital profitability and efficiency. A cross-section of 1317 U.S. metropolitan, acute care, not-for-profit hospitals for the year 2015 was employed. We use a frontier method, stochastic frontier analysis, to estimate hospital efficiency. Total margin and operating margin were used as profit variables in OLS regressions that were corrected for heteroskedacity. In addition to estimated efficiency, control variables for internal and external correlates of profitability were included in the regression models. We found that more efficient hospitals were also more profitable. The results show a positive relationship between profitability and size, concentration of output, occupancy rate and membership in a multi-hospital system. An inverse relationship was found between profits and academic medical centers, average length of stay, location in a Medicaid expansion state, Medicaid and Medicare share of admissions, and unemployment rate. The results of a Hausman test indicates that efficiency is exogenous in the profit equations. The findings suggest that not-for-profit hospitals will be responsive to incentives for increasing efficiency and use market power to increase surplus to pursue their objectives.
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Eficiência Organizacional , Administração Financeira de Hospitais/organização & administração , Organizações sem Fins Lucrativos/organização & administração , Ocupação de Leitos/economia , Estudos Transversais , Interpretação Estatística de Dados , Administração Financeira de Hospitais/economia , Número de Leitos em Hospital/economia , Humanos , Tempo de Internação/estatística & dados numéricos , Medicaid/estatística & dados numéricos , Medicare/estatística & dados numéricos , Sistemas Multi-Institucionais/economia , Organizações sem Fins Lucrativos/economia , Fatores Socioeconômicos , Estados UnidosRESUMO
BACKGROUND: Over the past 18 years, the South African (SA) Ministry of Health has committed to allocate 2% of the national health budget to research, while the National Health Research Policy (2001) proposed that the health research budget should be 2% of total public sector health expenditure. A review was conducted by the National Health Research Committee (NHRC) in 2014 to determine whether these goals had been met, using available data up to 2009/10. It revealed that public sector health research funding remained below 2% of the national health budget, supporting the perception of reduced public sector health research funding. OBJECTIVES: To provide an update on the previous review to investigate changes in the health research landscape since 2009/10 and whether goals have been met. METHODS: Various publicly available sources of information on public and private expenditure on health research in SA were used to investigate health research funding and expenditure. In addition, questionnaires were sent to 35 major national and international funders of health research in SA to obtain data on the level of funding provided and the fields of research funded. RESULTS: Total health research expenditure in SA was ZAR6.9 billion in 2016/17, or 19.2% of gross expenditure on research and development, with 1.7% of the ZAR38.6 billion National Department of Health budget from National Treasury being spent on health research through the South African Medical Research Council (ZAR658 million), corresponding to 0.4% of the consolidated government expenditure on health. However, although the total government plus science council spend on health research in 2016/17 was ZAR1.45 billion, this represents just 0.033% of the gross domestic product (GDP), thus remaining well below the aspirational target of 0.15% of the GDP set by the NHRC in 2014. Based on feedback from the funders, the estimated baseline health research funding in 2016/17 was in excess of ZAR4.1 billion, which is considerably higher than many researchers may realise. Three-quarters of this funding originated from foreign sources, suggesting both strengths and opportunities for health research in SA, but also highlighting increasing dependence on foreign funding. Notably, the majority of funders approached were not able to readily break down expenditure according to disease area. CONCLUSIONS: Health research funding has changed significantly since our previous review, although the government's own commitments to it remain unmet. Improved mechanisms to track health research expenditure are urgently required for better alignment of funding priorities and increased co-ordination between science councils in health research funding.
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Pesquisa Biomédica/economia , Governo , Gastos em Saúde/tendências , Apoio à Pesquisa como Assunto/economia , Pesquisa Biomédica/tendências , Orçamentos , Educação/economia , Humanos , Organizações/economia , Organizações sem Fins Lucrativos/economia , Setor Privado/economia , Setor Público/economia , Apoio à Pesquisa como Assunto/tendências , África do SulRESUMO
AIMS: This study aims to understand the motivations and benefits for universities and nonprofit college access and success organizations to develop formal partnerships. METHODS: Participants in this study were staff from a major urban research university (n = 22) and four nonprofit organizations (n = 17) that promote college access and success among underrepresented, low-income, and first-generation college students. Participants engaged in an audio-recorded interview that was transcribed and analyzed using thematic analysis. RESULTS: Data suggested that staff from the universities and nonprofit organizations were both holistic in their understanding of college student success. In addition, they were both motivated to form partnerships in an effort to reduce barriers to success, although they, at times, identified different barriers that they wanted the partnership to address. Both university and nonprofit staff saw increased effectiveness of their practice as a result of partnering and university staff gained a better understanding of the greater nonprofit college access and success community. CONCLUSION: Given the intense support that nonprofit organizations are able to provide with their level of funding, partnerships with universities can increase the success of underrepresented, low-income, and first-generation college students.
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Tutoria/métodos , Motivação/fisiologia , Organizações sem Fins Lucrativos/estatística & dados numéricos , Estudantes/psicologia , Universidades/estatística & dados numéricos , Sucesso Acadêmico , Financiamento de Capital/economia , Feminino , Humanos , Entrevistas como Assunto , Masculino , Tutoria/estatística & dados numéricos , Organizações sem Fins Lucrativos/economia , Parcerias Público-Privadas , Fatores Socioeconômicos , Estudantes/estatística & dados numéricos , Teste de Apercepção Temática/estatística & dados numéricos , Universidades/organização & administraçãoRESUMO
Importance: In the United States, nonprofit hospitals receive tax-exempt status with the expectation that they provide a high level of benefit to local communities. Prior work has shown that Medicaid expansion reduced hospital spending on uncompensated care. Objective: To measure the association of tax-exempt hospital spending with community benefit and changes in uncompensated care after Medicaid expansion. Design, Setting, and Participants: This cohort study was performed using a difference-in-differences analysis (ie, a pre-post treatment-control design) to estimate changes in reported charitable categories associated with Medicaid expansion. Data from Internal Revenue Service form 990, Schedule H, tax filings for 2253 tax-exempt hospitals in the United States from 2012 to 2016 were used. Data were analyzed from June to November 2019. Exposure: The proportion of the hospital's tax filing that spanned the period after Medicaid expansion. Main Outcomes and Measures: Hospital-reported spending on uncompensated care, unreimbursed Medicaid expenses, and other community benefit spending categories. Results: Across 2253 hospitals, mean (SD) uncompensated care costs between 2012 and 2016 were $4.20 million ($8.80 million) and unreimbursed Medicaid expenses were $7.60 million ($18.62 million). Compared with tax-exempt hospitals in states that did not expand Medicaid, those in states that did expand Medicaid reported mean reductions in their provision of uncompensated care of $1.11 million (95% CI, $0.35 million to $1.87 million; P < .001), representing a mean change of -2% (95% CI, -6% to 2%; P < .001). These reductions have been offset by mean reported increases in the provision of unreimbursed Medicaid expenses of $1.63 million (95% CI, $0.31 million to $2.94 million; P = .02), representing a mean increase of 2% (95% CI, 1% to 4%; P = .01). Tax-exempt hospitals in states that expanded Medicaid reported no statistically significant mean increase in spending on other community benefit activities. Conclusions and Relevance: In this study, large decreases in uncompensated care among tax-exempt hospitals associated with Medicaid expansion were not accompanied by increases in other reportable categories of community health benefit spending. Instead, they were accompanied by increased spending on unreimbursed Medicaid expenses.
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Hospitais Comunitários/economia , Medicaid/economia , Organizações sem Fins Lucrativos/economia , Cuidados de Saúde não Remunerados/economia , Idoso , Estudos de Coortes , Estudos Controlados Antes e Depois , Feminino , Custos Hospitalares/estatística & dados numéricos , Humanos , Masculino , Patient Protection and Affordable Care Act , Isenção Fiscal/economia , Estados UnidosRESUMO
Leadership at the board and executive levels across the nonprofit sector remains predominantly composed of white individuals, despite an increasingly diverse society. Research documents distinct benefits associated with diversity and inclusion, but efforts to move the dial have fallen short. This article explores how voluntary associations can prioritize racial/ethnic equity in their governance and provides specific steps for the examination of culture, practices, and processes required to operationalize change. There are a variety of professional societies and associations, also known as business leagues, established under the Internal Revenue Code. To be exempt, these organizations must be devoted to improving an industry or profession, as distinguished from performing particular services for individuals, and when successful they serve to improve the economic and social well-being of the entire nation.
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Diversidade Cultural , Liderança , Organizações sem Fins Lucrativos/organização & administração , Pessoal Administrativo , Comércio , Etnicidade , Conselho Diretor , Humanos , Modelos Organizacionais , Inovação Organizacional , Organizações sem Fins Lucrativos/economia , Organizações sem Fins Lucrativos/normas , Satisfação Pessoal , Grupos Raciais , Racismo , Estados UnidosRESUMO
Physical inactivity has been identified as a leading risk factor for premature mortality globally, and adolescents, in particular, have low physical activity levels. Schools have been identified as a setting to tackle physical inactivity. Economic evidence of school-based physical activity programmes is limited, and the costs of these programmes are not always collected in full. This paper describes a micro-costing and cost-consequence analysis of the 'Girls Active' secondary school-based programme as part of a cluster randomised controlled trial (RCT). Micro-costing and cost-consequence analyses were conducted using bespoke cost diaries and questionnaires to collect programme delivery information. Outcomes for the cost-consequence analysis included health-related quality of life measured by the Child Health Utility-9D (CHU-9D), primary care General Practitioner (GP) and school-based (school nurse and school counsellor) service use as part of a cluster RCT of the 'Girls Active' programme. Overall, 1,752 secondary pupils were recruited and a complete case sample of 997 participants (Intervention n = 570, Control n = 427) was used for the cost-consequence analysis. The micro-costing analysis demonstrated that, depending upon how the programme was delivered, 'Girls Active' costs ranged from £1,054 (£2 per pupil, per school year) to £3,489 (£7 per pupil, per school year). The least costly option was to absorb 'Girls Active' strictly within curriculum hours. The analysis demonstrated no effect for the programme for the three main outcomes of interest (health-related quality of life, physical activity and service use).Micro-costing analyses demonstrated the costs of delivering the 'Girls Active' programme, addressing a gap in the United Kingdom (UK) literature regarding economic evidence from school-based physical activity programmes. This paper provides recommendations for those gathering cost and service use data in school settings to supplement validated and objective measures, furthering economic research in this field. Trial registration: -ISRCTN, ISRCTN10688342.