Personnel costs also included expenses incurred for IT and clinical consultants.
Direct expenses included expenditure on medicines, diagnostics, consultation fees and hospital charges; while indirect expenses included expenses on food, travel and informal fees.
Costs in our study included expenses for encounters to GPs, district nurses, physiotherapists, x-ray and laboratory tests.
Avoidance costs included expenses from the extra water purchased, extra kerosene purchased for boiling and extra money spent on accessing a toilet facility.
That includes expense accounts, telephone records and other ways to expose journalistic sources.
Audit counterparties for bribery and fraud, and review of internal controls, including expense and reimbursement controls, also have been introduced.
The review looked at a sampling of financial records, including expense reports and time sheets, from October 2007 through February 2010.
The reasons for this are unknown, but might include expense and unintended consequences.
Typical categories covered in Sapho's range include expense reporting, sales software, IT support tickets and HR tasks.
More advanced features include expense cards for employees, while detailed company reporting and automated accounts are planned for introduction soon.
