Click to edit Master subtitle style Arquiza

Cardenas Carreon De Guzman Dumlao Maligon Tagum

PA 132 Budget Analysis of DOH

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Introduction

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Executive Order 292 Book IV Title IX

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it shall protect and promote the right to health of the people and instill health consciousness among them; adopt an integrated and comprehensive approach to health development, with priority for the underprivileged sick, elderly, disabled, women and children; endeavor to make essential goods, health and other social services

Local Government Code of 1991

some

health services were devolved to the different local government units in the country. 102 s. 1999

EO

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Vision
The

DOH is the leader, staunch advocate and model in promoting health for all in the Philippines. It will set performance standards and health systems within the country that shape and promote the ideals of equality, equity and sustainability of health care.

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Mission
To

attain its vision, the DOH shall guarantee equitable, sustainable and quality health for all Filipinos, especially the poor, and shall lead the quest for excellence in health.

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Core Values of the department

Integrity,

excellence, compassion and respect for human dignity, commitment, professionalism, teamwork and stewardship of the health of the people.

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DOH Composition
Central 16 2

Office

Centers for Health Development hospitals

attached bureaus attached agencies

65 4

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FOURmula ONE

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Medium Term Plan?

HSRA

Health Sector Reform Agenda

1999-2005 Five Pillars:

Health Financing Public Health Local Health Systems Development Hospital Development Regulations

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What happened?
Implementation most

has been delayed and pursued at a slower pace targets have not been met due to massive requirement in terms of:
Budget Human resource Org capacity

have not been able to lead and support the reform process 7/6/12

DOH

Fourmula One (20052010)

Launched Four

in 2005

Reforms:

Health Service Delivery Health Regulation Health Finance Good Governance in Health

Shows
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more promise because its goals are more doable

Financing F1
Sector

Development Approach

Used to be able to gather support from

all sources of funding

42.5 B is needed to implement F1 Development Plan for

National

Health
Tracks the implementation of F1

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AO

23 s. 2005

Development of province-wide local

health systems capacity

Projects to build effective leadership

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Figure 1. Distribution of Allocation for F1 Reforms % Investments

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Table 2. Summary of F1 Fund Sources

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Annual Report
2007Annual

Report for F1

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Annual Report 2007

Distribution by Expense Class

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MOOE Distribution by Functions, CY 19982007

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Summary by MFO, by expense class

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Composition of DOH Budget

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DOH Budget as compared to Personal MOOE Capital other Departments Outlay Services
DepEd DPWH DILG DND DA DOH DAR DOTC DSWD DFA DENR DOF DOLE DOJ DOST DOE NEDA DTI DOT OPS DBM Total 140,794,347,000 3,850,321,000 22,259,680,000 14,953,900,000

Total

7,788,703,000 170,842,730,000 86,446,368,000 105,250,589,000

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53,382,181,000 8,588,339,000 3,434,168,000 65,404,688,000 41,419,005,000 16,274,807,000 0 57,693,812,000 2,900,229,000 10,487,503,000 24,440,215,000 37,827,947,000 7,431,374,000 14,884,410,000 6,156,476,000 28,472,260,000 4,079,607,000 8,910,735,000 6,729,764,000 19,720,106,000 2,686,689,000 8,319,833,000 4,067,083,000 15,073,605,000 711,938,000 13,687,837,000 52,800,000 14,452,575,000 5,269,540,000 6,845,994,000 385,011,000 12,500,545,000 5,624,362,000 3,610,964,000 2,088,953,000 11,324,279,000 5,598,007,000 4,770,818,000 363,579,000 10,732,404,000 2,776,098,000 3,647,044,000 124,681,000 6,547,823,000 4,469,622,000 1,940,165,000 104,647,000 6,514,434,000 1,293,582,000 3,526,295,000 42,496,000 4,862,373,000 188,789,000 3,877,899,000 44,404,000 4,111,092,000 1,071,524,000 2,918,043,000 119,111,000 4,108,678,000 948,407,000 1,352,824,000 1,250,000 2,302,481,000 299,494,000 1,156,006,000 50,000,000 1,505,500,000 491,466,000 537,173,000 116,539,000 1,145,178,000 355,268,000 374,975,000 231,300,000 961,543,000 285,641,850,000 152,925,244,000 142,787,548,000 581,354,642,000

TOTAL BUDGET
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Total Budget for Departments

285,641,850, 000 152,925,244, 000 142,787,548, 000

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Personal Services

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MOOE

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Capital Outlay

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2010 DOH Appropriation as compared to previous years (2008, 2009) Year Personal MOOE Capital Outlays
Services

Total

Appropriation

2008

5,806,443,000

7,382,649,000

1,716,018,000

14,905,110,000

2009

6,668,040,000

10,216,705,000

6,114,110,000

22,998,855,000

2010

6,750,706,000

10,830,423,000

6,156,476,000

23,737,605,000

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Chart Title

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Expenditure by source
Departments Special Funds PurposeTotal Unprogrammed Grand Total Appropriations

661,120,153,000 DOH 28,472,260,000

879,879,847,000

1,541,000,000,000

68,913,946,000 1,601,426,136,0 Collective Negotiation Agreement 8,487,810,000

00

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Expenditure by sector
Economic Services Social Services Defense General PublicNet Lending Debt Services Interest Payments Service-Total

356,525,000,000

479,936,000,000

73,566,000,000

275,160,000,000

15,000,000,000

340,812,000,000

1,541,000,000,000

Health
37,897,000,000

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Expenditure by object
Personal Services MOOE Capital Outlays Total

7,431,374,000

14,884,410,000

6,156,476,000

28,472,260,000

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Expenditure by cost structure

Programs General AdministrationSupport to Operations and Support Office of the Secretary Commission on Population National Nutrition Council 364,982,000 891,455,000 20,352,485,000 17,777,000 5,913,000 42,801,000 290,964,000 56,241,000 885,542,000 20,098,557,000 211,127,000 Operations

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Expenditure by cost structure

Projects Local-Funded Projects Office of the Secretary Commission on Population National Nutrition Council 5,846,459,000 418,542,000 598,337,000 28,472,260,000 3,802,459,000 2,584,000 3,871,534,000 6,734,000 274,102,000 2,044,000,000 Foreign-Assisted Projects 418,542,000 589,019,000 24,326,624,000 Automatic Appropriations Total

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Click to edit Master subtitle style Department of Health

Effect of Budget Legislation on FY 2009 Budget

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DOH Proposed and Appropriated Budgets (2009)

Proposed

budget was P22,998,855,000 budget was P23,666,655,000 was granted P667,800,000

Appropriated

DOH
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Budget Increases
Service

Delivery

New

Programs and Projects medicine and equipment work force

More

More
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Sources of Financing
Appropriated

budget from the

government
Foreign

financing

Financial
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assistance and donations from Representatives (PDAF)

Click to edit Master subtitle style Department of Health

Budgetary Adjustments

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The

2009 proposed budget by the Department of Health amounted to 27,803,650.

Personal Services - 7,348,171 MOOE - 14,337,604 Capital Outlay and Net Lending -

6,117,875

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The

2009 adjusted budget amounted to 28,471,450.

Personal Services - 7,407,471 MOOE - 14,705,604 Capital Outlay and Net Lending -

6,358,375.

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Personal

Services increased by

59,300
MOOE

increased by 368,000

Capital

Outlay and Net Lending increased by 240,500

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Reasons
Macroeconomic

assumptions for the years 2005-2009 and 2006-2010 of the 2009 and 2010 BESF respectively
growing inflation rate population growth

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Click to edit Master subtitle style Department of Health

COA Audit Report FY 2009

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2009 COA Audit Report DOH

Major

Divisions:

Value for Money Issues

Issues concerning the optimum utilization of its allotted budget

Financial and Compliance Issues

Issues concerning compliance to the NGAS, PD 1445 and other government rules and regulations

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the

most significant observations that were cited by the audit report all fell under the financial and compliances issues division as determined by the group of researchers

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FIRST
Weaknesses

and Lapses in the Controls over Collections

Issues on conformity with PD 1445

and NGAS manual

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SECOND
Doubtful

Balance of Construction in Progress-Agency assets

This involved a significant amount

of public funds (PhP160.70M; DOHCO)

Absence of subsidiary records Unclear status of completion

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THIRD
Unrecorded/Erroneous

Recording of

Income
Understatement of income by 5

hospitals

Non-recording of accounts

receivable(PHP34.52M)

Erroneous classification of receivables

from PHIC as liability(PHP 40.32M)

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FOURTH
Excessive

Hazard Pay

Hazard pay pegged at PHP4,989.75 Resulting in overpayment of PHP

33.80M for such pay

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FIFTH
Non-closure

of Accounts of Fully Completed/Terminated Projects

Resulted in the accumulation of

dormant accounts in the amount of PHP 1.55B as of year-end.

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Lessons learned
Public budgeting and accounting are broad functions.
They

involve not just the budgeting and accounting units of agencies, but all other units as well, and their effective coordination. enjoin even groups from the socio-civic society and their inputs.

They

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Lessons learned
In

recognition with the importance of financial resources in ensuring the existence and operation of public agencies, government budgeting and accounting necessitate complex management processes.

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Conclusion

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