This document is focused on improving government expenditure in the health sector, particularly on the maternal and neonatal health expenditure. For this purpose the central
section of this work is a Cost Effectiveness Analysis (CEA) of government expenditure and policies to increase institutional deliveries -deliveries in health establishments. This analysis is particularly important as the budget for maternal and neonatal health has entered a reform process in the framework of the Result Based Budget. This reform intent to change the way budget is assigned and thus the distribution of money for different health policies. Policy recommendations for this particular subsector are fundamental at the time.