Health sector reforms are always linked to financial restraints. The relative low spending on healthcare by the majority of developing countries makes it even more crucial to plan the deployment of health services optimally. Many countries in the world have taken recourse to analyzing efficiency of the decision making units (DMU) in terms of inputs and outputs. A study from Ghana using this approach found 65% of the sampled health centres (HC) to be deficient in terms of services delivered in maternal and child health domains based on inputs such as number of staff, number of beds and the financial outlay.1 The method used was Data Envelopment Analysis (DEA) which gave a relative measure of efficiency.