[Costs of operation of an urban reinforced community health post (Senegal)].

Introduction: In Senegal, the public funding in community health post is low. Resources are mainly obtained from the sale of services. The aim of this study is to analyse the operating cost of a community health post and to propose a relevant tariffing that would assure sustainable activities.

Methods: We used the method of complete costs. It comes out from our study that the total cost is 20 870 920F.

Results: Wages represent 70% of total expenses, operating costs represent 27% and 4% are investment. The public funding represents a value of 12 257 325F (60% of the total) in which 88% correspond to expenses induced by civil servant wages. The health committee participates for 33% and the other participants (7%).

Conclusion: At the end of our study, a sustainable and social tariffing, was proposed.