Beaugé Y. auteur aut IRD Ridde Valéry auteur aut IRD Bonnet Emmanuel auteur aut IRD Souleymane S. auteur aut IRD Kuunibe N. auteur aut IRD De Allegri M. auteur aut IRD text journalArticle eng text/pdf reformatted digital access Background Measuring progress towards financial risk protection for the poorest is essential within the framework of Universal Health Coverage. The study assessed the level of out-of-pocket expenditure and factors associated with excessive out-of-pocket expenditure among the ultra-poor who had been targeted and exempted within the context of the performance-based financing intervention in Burkina Faso. Ultra-poor were selected based on a community-based approach and provided with an exemption card allowing them to access healthcare services free of charge. Methods We performed a descriptive analysis of the level of out-of-pocket expenditure on formal healthcare services using data from a cross-sectional study conducted in Diebougou district. Multivariate logistic regression was performed to investigate the factors related to excessive out-of-pocket expenditure among the ultra-poor. The analysis was restricted to individuals who reported formal health service utilisation for an illness-episode within the last six months. Excessive spending was defined as having expenditure greater than or equal to two times the median out-of-pocket expenditure. Results Exemption card ownership was reported by 83.64% of the respondents. With an average of FCFA 23051.62 (USD 39.18), the ultra-poor had to supplement a significant amount of out-of-pocket expenditure to receive formal healthcare services at public health facilities which were supposed to be free. The probability of incurring excessive out-of-pocket expenditure was negatively associated with being female (beta = - 2.072, p = 0.00, ME = - 0.324; p = 0.000) and having an exemption card (beta = - 1.787, p = 0.025; ME = - 0.279, p = 0.014). Conclusions User fee exemptions are associated with reduced out-of-pocket expenditure for the ultra-poor. Our results demonstrate the importance of free care and better implementation of existing exemption policies. The ultra-poor's elevated risk due to multi-morbidities and severity of illness need to be considered when allocating resources to better address existing inequalities and improve financial risk protection. specialized Out-of-pocket expenditure Ultra-poor Targeting Performance-based financing Burkina Faso BURKINA FASO 056 10 1 36 [11 ] 2020 2191-1991 https://www.documentation.ird.fr/hor/fdi:010080015 10.1186/s13561-020-00293-w 2191-1991 [F B010080015] https://www.documentation.ird.fr/hor/fdi:010080015 https://horizon.documentation.ird.fr/exl-doc/pleins_textes/divers20-12/010080015.pdf IRD - Base Horizon / Pleins textes 2021-01-14 2025-02-24 fdi:010080015 fre