1. Philippine Population Management Program Expenditure Accounts, 1998 and 2000 Rachel H. Racelis and Alejandro N. Herrin April 30, 2003

2. 2 Outline Introduction Framework Design of PPME matrices Estimation approach Data sources and estimation procedures Estimates

3. 3 Introduction: expenditure accounting precedents National Health Accounts, 1991-2000 (annual series) Family Planning Expenditure Accounts, 1994 and 1998 National Education Expenditure Accounts, 1991-1998

4. 4 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

5. 5 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

6. 6 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 Framework: PPMP Expenditure Accounts

7. 7 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) –Foreign-Assisted Projects –Donors and cooperating agencies (CAs) –Health insurance (PhilHealth) –Non-government organizations (NGOs) –Households

8. 8 Design of PPMP Expenditure Matrices Activity/function: –1 st level classification follows PPMP Directional Plan 1999-2004 RH/FP AHYD POPDEV Administration, resource generation, and data collection –2 nd level classification= specific activities, service delivery capacity-building research advocacy & IEC

9. 9 Design of PPMP Expenditure Matrices Input: –1 st level: use standard reporting categories for expenditures, i.e., PS, MOOE, CO, specifically: salaries and wages commodities & supplies maintenance & operations capital outlay other –2 nd level = specific inputs, e.g., medical workers, field workers, contraceptives

10. 10 Strategies/ Activities Source of expenditures 123Total 1 2 3 Table 1: Sources of expenditures by strategies/activities

11. 11 Inputs Source of expenditures 123Total 1 2 3 Table 2: Sources of expenditures by inputs

12. 12 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)

13. 13 USAID PPMP Flow of Expenditures and Transfers UNFPA Other Donors Donor Cooperating Agencies (CAs) Household Out-of-Pocket PhilHealth (Medicare) NGOs Government * National Agencies * FAPs * LGUs PPMP (Service Providers and Activity Implementers) Transfers Direct expenditures included in the PPMP matrices

14. 14 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

15. 15 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

16. 16 Source of expenditures 19982000 Amount (in million pesos)Percent Amount (in million pesos)Percent National government2,892.420.9 4,242.125.1 Foreign-assisted projects1,469.210.6 1,247.67.4 Local government2,725.419.7 3,567.621.1 Health Insurance (PhilHealth)633.74.6 1,497.98.9 Donors and CAs823.0 6.0 431.42.6 NGOs235.81.7 495.92.9 Households5,049.736.5 5,430.732.1 Total13,829.3100.0 16,913.2100.0 Table 3: PPMP Expenditures by Source, 1998 and 2000

17. 17 Use of Expenditures 19982000 Amount (in million pesos) Percent Amount (in million pesos) Percent 1. Reproductive health/family planning (RH/FP) 12,423.689.8 14,166.0 83.8 Of which: FP services and counseling 1,162.58.4 1,401.2 8.3 Of which: RH services and counseling (excluding FP) 9,203.166.5 11,157.6 66.0 2. Adolescent health and youth development (AHYD) 23.30.2 17.3 0.1 3. Population and development integration (POPDEV) 45.40.3 40.2 0.2 4. Other 1,247.09.0 2,351.2 13.9 4.1 Policy-making, coordination, resource- generation, and general administration 1,182.38.5 1,675.2 9.9 4.2 Basic data collection 64.60.5 676.0 4.0 5. Mixed PPMP services and activities 90.10.7 338.4 2.0 TOTAL DIRECT EXPENDITURES 13,829.3100.0 16,913.2 100.0 TRANSFERS 1,789.312.9 1,088.3 6.4 Table 4: PPMP Expenditures by Use, 1998 and 2000

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