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PN 2016-27: How Budgeting Practices on Health-Care Equipment May Fail Government Hospitals

This Policy Note analyzes government hospitals' capital outlay, specifically the budget for equipment used directly in health-care service delivery. It finds that government hospitals do not have maintenance programs specific to their assets, especially heavy equipment. It recommends the conversion of the Health Facilities Enhancement Program into a long-term capital investment fund, which will require the submission of long-term capital investment plans with corresponding maintenance programs. It also calls for the formulation of proper guidelines and protocols for budgeting and maintenance of capital assets, and the vigorous implementation of the New Government Accounting System straight-line depreciation method in calculating the costs of depreciation of property, plant, and equipment.

Philippine Institute for Development Studies
Authors Keywords
Banzon, Eduardo P.; Alcantara, Ma. Gerry Lyn; Diez, Maria Alyana; Sayson, Lorra Angelia; Philippines; health; health service delivery; government hospitals; depreciation costs; straight-line depreciation; health budget; Health Facilities Enhancement Program; New Government Accounting System;
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Published in 2016 and available in the PIDS Library or can be downloaded as full text Downloaded 99 times since March 28, 2017