. 2017 Sep 13;36(1):79–90. doi: 10.1007/s40273-017-0569-2

Table 2.

Items included in the budget impact analysis (BIA) checklist and modified BIA checklist for cost-effectiveness analysis

Item no.	Category/item^a	Recommendation summary^b	Classification for modified BIA checklist for CEA
Background
1.	Healthcare system/setting	Consider relevant features of the healthcare system that may influence budget and possible access restrictions	Desirable
2.	Study perspective	Perspective should be that of the decision maker/budget holder	Essential
3.	Eligible population	Estimate size of eligible population, and distribution of any characteristics that may influence budget impact	Essential: specify size of eligible population
3.	Eligible population		Desirable: describe characteristics/justify population size estimates
Interventions
4.	Current interventions	Lay out the current mix of interventions (use and effects) and the expected mix after the introduction of the new intervention	Essential: health systems costs included
4.	Current interventions		Desirable: microcosting of healthcare systems costs
5.	Uptake of new intervention	Take into account the anticipated uptake of the new intervention	Essential: report coverage level of new intervention
5.	Uptake of new intervention		Desirable: discussion of where coverage estimates come from
6.	Costs of introducing new intervention	Identify all cost categories included. Describe approaches used to estimate costs of new intervention	Essential: all intervention cost categories included
6.	Costs of introducing new intervention		Desirable: microcosting of intervention costs
7.	Impact on healthcare systems costs	A description of how the intervention’s impact on healthcare costs was modelled should be included, including estimation of indirect effects where relevant	Essential: model impact of intervention
7.	Impact on healthcare systems costs		Desirable: describe how intervention impact was modelled
Analytic framework
8.	Time horizon	State and justify the time horizon(s) over which costs and consequences are being evaluated. Time horizon should be appropriate to the budget holder	Essential: time horizon stated
8.	Time horizon		Desirable: time horizon justified
9.	Discounting and time dependencies	Financial streams at each budget period should be undiscounted. Other aspects that vary over time (inflation/deflation, changes in price) should be included	Essential
10.	Model type	Describe and justify the specific type of model used	Essential: report model used
10.	Model type	Describe and justify the specific type of model used	Desirable: describe model used
11.	Data sources	Specify data sources and, if possible, obtain estimates directly from budget holders	Desirable
Results
12.	Cost estimates/budget impact	Present results (both resource use and costs) for each budget period after the new intervention is adopted	Essential
13.	Validity	Determine face validity through: (1) agreement with relevant decision makers on the computing framework, aspects included, and how they are addressed; and (2) verification of cost calculator or model implementation, including all formulas	Desirable
14.	Uncertainty and scenario analyses	Present alternative scenarios (e.g. allow users to view results with and without condition-related costs, to include or exclude different categories of costs)	Desirable
15.	Conclusions and limitations	State main conclusions on the basis of the results of the BIA. Report the main limitations regarding key issues including assumptions and completeness and quality of data inputs and sources	Desirable

CEA cost-effectiveness analysis

^a Each item gets a maximum score of 1 and a minimum score of 0. Items subdivided into ‘Essential’ and ‘Desirable’ components are scored 0/0.5 for each sub-component such that the maximum still sums to 1 for each item. Maximum score for the full checklist is 15 points. Maximum score for Essential vs. Desirable items in the modified BIA checklist for CEA are six and nine points, respectively

^b Adapted from Sullivan et al. (2014) (International Society for Pharmacoeconomics and Outcomes Research Task Force on Good Research Practices—Budget Impact Analysis)