In the Saha model, each respondent selected is asked to report the randomized response \(z_i=W(y_i+U)\) where \(W,U\) are scramble variables whose distribution
is assumed to be known.
To estimate \(\bar{Y}\) a sample of respondents is selected according to simple random sampling with replacement.
The transformed variable is
$$r_i=\frac{z_i-\mu_W\mu_U}{\mu_W}$$
where \(\mu_W,\mu_U\) are the means of \(W,U\) scramble variables respectively
The estimated variance in this model is
$$\widehat{V}(\widehat{\bar{Y}}_R)=\frac{s_z^2}{n\mu_W^2}$$
where \(s_z^2=\sum_{i=1}^n\frac{(z_i-\bar{z})^2}{n-1}\).
If the sample is selected by simple random sampling without replacement, the estimated variance is
$$\widehat{V}(\widehat{\bar{Y}}_R)=\frac{s_z^2}{n\mu_W^2}\left(1-\frac{n}{N}\right)$$