[1c] Proposed Sources of Funding Funding for the HHR budget proposal can come from various allocations: • •
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FY 2013 – FY2016 savings from unfilled human resource permanent positions Another source of funding is the Special Purpose Funds (SPFs), particularly the Miscellaneous Personnel Benefits Fund (MPBF). SPFs are budgetary allocations in the General Appropriations Act (GAA) for specific purpose. These are lump sums in nature and the recipient departments or agencies and/or the specific programs and projects are not yet identified during budget preparation and legislation. (Department of Budget and Management, N.D.) MPBF is a special purpose fund for government personnel‐related expenditures, with the required amounts and the recipients determined only during budget execution, e.g., Performance‐Based Bonuses determined after evaluation of departments’ and civil servants’ performance; requirements for the filling up of authorized positions and for the creation of new positions (originally these were provided within agency budgets but now incorporated under this SPF for a complete presentation of the total funding for unfilled positions); and other personnel services deficiencies) (Department of Budget and Management, N.D.). In FY 2015, the DOH has PhP9.1B funding allocation from MPBF. (Department of Health, 2015) Sin Tax incremental revenue - the Sin Tax incremental revenue earmarked for health, can be utilized for health human resource, provided that the functions of the health personnel include health promotion. In the Health Annual Report of the DOH on the Sin Tax law incremental revenue, PhP88.97M was allocated for the deployment of human resource, specifically for the implementation of Doctors to the Barrios for FY 2014. Professional fee reimbursement from PhilHealth - The possible source of the payment for Magna Carta benefits is the professional fee reimbursement from PhilHealth. Currently, these are used by some hospitals to provide honoraria for their workers. In other hospitals, however, it is not clear where these funds are spent for. As opposed to the current practice of funding the benefits from personal services or MOOE “savings,” an option worth exploring is earmarking these PhilHealth professional fee reimbursements for Magna Carta benefits. This will also provide an incentive for hospital workers to encourage patients to enroll in PhilHealth. (Lavado, 2011) Tax Revenue - Tax revenues are compulsory charges or levied imposed by government on goods and services, transactions, individuals, and entities, among others (e.g. income tax, value added tax, and special taxes such as the motor vehicle tax. “Taxes work to the benefit of the community, to the taxpayers themselves, and ultimately contributing to nation-building.” (Bureau of Internal Revenue, N.D. ) Special health fund as provided for in the Senate Bill 1896 or the Universal Health Care Bill