Annex A Philippine Population Management Program Expenditure Accounts, 1998 and 2000

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Annex APhilippine Population Management Program
Expenditure Accounts, 1998 and 2000

• Rachel H. Racelis and Alejandro N. Herrin
• March 2003
• Copy of presentation material made to
• NSCB March 19, 2003
• and
• POPCOM, March 23, 2003

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Outline

• Introduction
• Framework
• Design of PPME matrices
• Estimation approach
• Data sources and estimation procedures
• Estimates

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Introduction expenditure accounting precedents

• National Health Accounts, from 1991 (annual
  series)
• Family Planning Expenditure Accounts, 1994, 1998
• National Education Expenditure Accounts,
  1991-1998

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Introduction what information expenditure
accounting provides

• total (public and private) expenditures incurred
  by the sector or program
• sources of expenditures (payers) of sector or
  program by type of payer
• uses of expenditures of sector or program by
  activity/function or by inputs

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Introduction PPMP expenditure accounts

• total (public and private) expenditures of the
  PPMP
• sources of PPMP expenditures (payers) by type of
  payer
• uses of PPMP expenditures by activity/function
  and by inputs

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Framework PPMP Expenditure Accounts

• Spending units (Sources of expenditures
  transfers)
• National government agencies
• Local government units (LGUs)
• FAPs
• Health insurance (PhilHealth)
• Donors and CAs
• NGOs
• Households

• Expenditure items (Uses of expenditures)
• Activities
• RH/FP
• AHYD
• POPDEV
• Other
• Inputs
• Salaries/wages
• Commodities supplies
• Maintenance operations
• Capital outlay
• Others

• Sources of funds
• Tax revenues
• Insurance premium
• Grants loans
• Households
• Business
• Donors

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Design of PPMP Expenditure Matrices

• Basic format 2 two-dimensional matrices
• sources of expenditures by activity/function
• sources of expenditures by inputs
• Sources of expenditures (or payer) - follows NSCB
  classification of economic transactors and NHA
  categories
• National government agencies
• Local government units (LGUs)
• Donors and cooperating agencies (CAs)
• Health insurance (PhilHealth)
• Non-government organizations (NGOs)
• Households

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Design of PPMP Expenditure Matrices

• Activity/function
• 1st level classification follows PPMP Directional
  Plan 1999-2004
• RH/FP
• AHYD
• POPDEV
• Administration, resource generation, and data
  collection
• 2nd level classification specific activities,
• service delivery
• capacity-building
• research
• advocacy IEC

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Design of PPMP Expenditure Matrices

• Input
• 1st level use standard reporting categories for
  expenditures, i.e., PS, MOOE, CO, specifically
• salaries and wages
• commodities supplies
• maintenance operations
• capital outlay
• other
• 2nd level specific inputs, e.g., medical
  workers, field workers, contraceptives

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Table 1 Sources of expenditures by
strategies/activities
Strategies/Activities Source of expenditures Source of expenditures Source of expenditures Source of expenditures
Strategies/Activities 1 2 3 Total
1
2
3
Total Total
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Table 2 Sources of expenditures by inputs
Inputs Source of expenditures Source of expenditures Source of expenditures Source of expenditures
Inputs 1 2 3 Total
1
2
3
Total Total
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Estimation Approach

• Coverage/scope
• Setting of boundaries (rules for inclusion and
  exclusion)
• Time frame and accounting basis for expenditures
• Flow of expenditures and transfers
• Estimation by source of expenditures (payer) in
  line data structure

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PPMP Flow of Expenditures and Transfers
Other Donors
USAID
UNFPA
Donor Cooperating Agencies (CAs)
Government National Agencies FAPs LGUs
Household Out-of-Pocket
PhilHealth (Medicare)
NGOs
PPMP (Service Providers and Activity Implementers)
Transfers Direct expenditures included in the
PPMP matrices
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Data and Estimation Procedures

• Government (national and local)
• COA (as reported)
• GAA (convert to obligations incurred)
• NHA (apply allocation rules)
• PPMP survey (as reported)
• Foreign-assisted projects (FAPs)
• NHA (selected PPMP expenditures)
• NEDA and DBM reports for non-health PPMP
  expenditures

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Data and Estimation Procedures

• Health insurance (PhilHealth)
• reported claims for FP services
• apply allocation rules for other RH services
• Donors and cooperating agencies (CAs), and NGOs
• agency report and SEC
• Households (out-of-pocket)
• 1995 FPS for unit cost estimates
• 1998 NDHS for contraceptive use rates
• Population projections

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Table 3 PPMP Expenditures by Source, 1998 and
2000
Source of expenditures 1998 1998 2000 2000
Source of expenditures Amount (in million pesos) Percent Amount (in million pesos) Percent
         
National government 2,892.4 20.9 4,242.1 25.1
Foreign-assisted projects 1,469.2 10.6 1,247.6 7.4
Local government 2,725.4 19.7 3,567.6 21.1
Health Insurance (PhilHealth) 633.7 4.6 1,497.9 8.9
Donors and CAs 823.0 6.0 431.4 2.6
NGOs 235.8 1.7 495.9 2.9
Households 5,049.7 36.5 5,430.7 32.1
Total 13,829.3 100.0 16,913.2 100.0
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Table 4 PPMP Expenditures by Use, 1998 and 2000
Use of Expenditures 1998 1998 2000 2000
Use of Expenditures Amount (in million pesos) Percent Amount (in million pesos) Percent
1. Reproductive health/family planning (RH/FP) 12,423.6 89.8 14,166.0 83.8
Of which FP services and counseling 1,162.5 8.4 1,401.2 8.3
Of which RH services and counseling (excluding FP) 9,203.1 66.5 11,157.6 66.0
2. Adolescent health and youth development (AHYD) 23.3 0.2 17.3 0.1
3. Population and development integration (POPDEV) 45.4 0.3 40.2 0.2
4. Other 1,247.0 9.0 2,351.2 13.9
4.1 Policy-making, coordination, resource-generation, and general administration 1,182.3 8.5 1,675.2 9.9
4.2 Basic data collection 64.6 0.5 676.0 4.0
5. Mixed PPMP services and activities 90.1 0.7 338.4 2.0
TOTAL DIRECT EXPENDITURES 13,829.3 100.0 16,913.2 100.0
TRANSFERS 1,789.3 12.9 1,088.3 6.4
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