Aim, To estimate the cost, to general practices in the Wellington Immu
nisation Network, of the audit process of recalling and immunising chi
ldren according to tile Mew Zealand Immunisation Schedule. Method Prac
tices recorded all clinical and clerical time spent on immunisation as
well as the materials used throughout one audit cycle. Staff time and
materials were costed directly. Practice overheads were apportioned t
o immunisation according to the actual time spent on each of the tasks
relating to immunisation relative to the total staff hours at the pra
ctice. Results. The average cost of immunising a child who attended a
non-capitated practice after a single reminder or recall was $15.15. T
he cost to the practice after taking the practice nurse subsidy and GM
S into account was $8.51. The cost of immunising children who were not
immunised at the first recall increased in proportion to the number o
f recall reminders. The annual average cost of immunisation to practic
es in the study exceeded the revenue obtained from the Immunisation Be
nefit. Conclusion, Overall, given the frequency of recall reminders, t
here was a net cost to practices for childhood immunisation after dedu
cting the current immunisation benefit rate of $9.78 excluding GST. Th
us, the practices in this study made a ''loss'' in carrying out childh
ood immunisations.