The COVID-19 pandemic has made the world realize the significance of healthcare. Many governments, including Pakistan's, are now allocating more funds towards strengthening their healthcare systems. Resultantly, there is now a need to identify a key healthcare area for diverting funds based on Value for Money (VfM) analysis. Ensuring Value for Money during COVID 19 Value for Money (VfM) analysis is an essential decision-making tool used for aiding the allocation of government funds. It aims to maximize the efficiency and effectiveness of outputs for each penny spent. This analysis helps in picking up projects that are cost-effective and maximize benefit to the general public. It is also an accountability tool and aids in avoiding the plunder of public funds. When observing government's COVID interventions, some major steps dominate the scene and are immediately visible. These include government's immediate response to the pandemic which was to increase the number of hospit