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===Examples===
According to the 2012 GLAAS report (WHO and UN-Water, 2012, 29), 69% of funds for water and sanitation expended in 11 respondent countries were directed towards Capital Expenditure (see figure 1).
In contrast, [[Single Ventilated Improved Pit | Ventilated Pit Latrines (VIP)]] in Ghana are approximately 10% more expensive in rural areas than in small towns (see figure 2). Ventilated Pit Latrines (VIPs) costs in Burkina Faso are much higher than the found costs in neighbouring Ghana as well as in Mozambique. Ventilated Pit Latrines (VIPs) consistently cost between US$ 300 and US$ 600 to construct in Burkina, compared with average costs of between US$ 100 and US$ 250 in the other two countries. The occasional VIP in Ghana and Mozambique is of a comparable cost to those in Burkina Faso, but the majority cost three to four times less. The proportionally higher slab latrine costs in Burkina Faso reinforce the findings that the construction of latrines is generally more expensive here than in Mozambique.
===Key Documents===
* Batchelor, C., Fonseca, C., and Smits, S., 2011. [http://www.irc.nl/page/66835 Life cycle costs of rainwater harvesting systems]. (Occasional paper series / IRC; 46). The Hague, The Netherlands: IRC International Water and Sanitation Centre.
* WHO and UN-Water, 2012. [http://washurl.net/6jo133 UN-Water global annual assessment of sanitation and drinking-water (GLAAS) 2012 report: the challenge of extending and sustaining services]. (UN-water global annual assessment of sanitation and drinking-water (GLAAS) report; 2012). Geneva, Switzerland: World Health Organization (WHO).
===Links===
<div id="WASHCost">'''WASHCost'''</div>
* WASHCost was a five-year action research programme, running from 2008 to 2012. The WASHCost team gathered information related to the costs of providing water, sanitation, and hygiene services for an entire life cycle of a service -- from implementation all the way to post-construction. The WASHCost programme was led by IRC International Water and Sanitation Centre with several partners to collect data in the rural and peri-urban areas of Burkina Faso, Ghana, India, and Mozambique. For more information see: [http://www.washcost.info/ WASHCost].
