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    Magna Carta of Public Health Workers

    (R.A. 7305)

    EDUARDO C. JANAIRO, MD, MPH

    Regional Director, LUPang IlocosChairman, RMHWCC

    Proposed Policies and Actions

    To

    Budget Appropriations

    (IRR THIRD REVISION DRAFT)

    forThe 1st National HRH Policy Forum

    Manila Peninsula

    15 November 2007

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    The WHR2006 said Developing capable,motivated andsupportedhealth workers is essential forovercoming bottlenecks to achieve national and global

    health goals. Health care is a labour-intensiveservice industry. Health service providers are thepersonification of a systems core values they heal andcare for people, ease pain and suffering, prevent disease

    and mitigate risk the human link that connectsknowledge to health action.

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    FACTS

    The health status of the population is dependenton their knowledge content, levels of educationand the leadership and commitment of the localchief executives to health. (LGAMS 95 Manuscripts)

    Almost all health human resource allottedpositions were filled up.

    Most municipalities and cities have additionalpositions but not the medical/health items

    Schedule or timing of granting the MC benefitsvaries

    Extent by which personalities like Accountants,Budget Officers, Auditors and others other thanLCEs that influenced the provision of MC benefits

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    Magna Carta Benefits in Municipalities

    97-98% - subsistence and laundry

    87% - RATA

    22% - hazard pay

    11% - medico-legal & longevity

    1.5% - remote assignment payNot all who provide for MC benefitsprovide the benefits in full

    Practically all municipalities regardless ofincome class provide subsistence andlaundry

    (CBERD, DLSU, March 06)

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    Percent Municipalities

    by Full or Partial Provision of Magna Carta Benefits

    Type of M agna Ca rta Be ne fit % M unicipa litie sSubsistence Allow ance 100.0

    Not Provided 2.0

    Partial Provision 53.1

    Full Provision 44.8

    Laundry Allow ance 100.0

    Not Provided 3.3

    Partial Provision 51.3

    Full Provision 45.3

    Hazard Allow ance 100.0

    Not Provided 78.8

    Partial Provision 16.1

    Full Provision 5.1

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    Reasons for the 3rd IRR Revisions:

    1. Continuity, clarity and consistency of

    interpretation and application

    2. Update to fit present circumstances and

    situations

    3. Corrective (sentence construction, typoerror, terms used, format)

    4. Incorporate previousdecisions/issuances

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    Undying AIM:

    1. To promote and improve social andeconomic well-being

    2. To develop skills and capabilities

    3. To encourage with properqualifications and excellent abilities

    to join and remain in government

    CODE OF CONDUCT OF

    PUBLIC HEALTH WORKERS

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    DRAFT IRR (3rd REVISION)CURRENT REVISION

    RULE I

    COVERAGE

    Section 1. These Rules andRegulations shall cover all personsengaged in health and health-related work, employed in all

    hospitals, sanitaria, health centers,rural health units, barangay healthstations, clinics and other health-related establishments owned andoperated by the government or its

    political subdivisions, regardless oftheir employment status. Alsocovered are medical and alliedprofessionals and support servicespersonnel.

    RULE II

    COVERAGE

    Section 1. These Rules andRegulations shall cover all personsengaged in health and health relatedand health-related work, employed in

    all hospitals, sanitaria, health centers,rural health units, barangay healthstations, clinics and other health-related establishments owned andoperated by the government or itspolitical subdivisions including GFIsand GOCCs, regardless of theiremployment status except thosewho are hired under ServiceContract/Job Order paid fromMOOE and who do not have

    employer-employee relationship.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE IIINTERPRETATION

    RULE IINTERPRETATION

    RULE III

    DEFINITION OF TERMS

    As used in these Revised Rules andRegulations, the terms below aredefined as follows:

    1. Public Health Workers (PHW)Persons engaged in health and health-related works. These cover employeesin any of the following:

    a. Any government entity whose primaryfunction according to its legal mandateis the delivery of health services and theoperation of hospitals, sanitaria, health

    RULE III

    DEFINITION OF TERMS

    1. Public Health Workers (PHW) Persons engaged in health and/orhealth-related works in any healthestablishment. These cover employeesin any of the following:

    1.1. Health Establishments

    a. Department of Health and all itsCenters, Bureaus, Offices and Hospitals

    b. Attached agencies of the DOH

    c. Health Units of the Local

    Government Unit

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    infirmaries, health centers, rural health

    units, barangay health stations, clinics orother institutional forms which similarlyperform health delivery functions, likeclinical laboratories, treatment andrehabilitation centers, x-ray facilities andother similar activities involving the

    rendering of health services to thepublic; and

    b. Offices attached to agencies whoseprimary function according to their legalmandates involves provision, financing

    or regulation of health servicesAlso covered are medical and alliedhealth professionals, as well asadministrative and support personnel,regardless of their employment status.

    c.1 Provincial, District, City and

    Municipal Hospitals

    c.2 Rural Health Units and

    Barangay Health Stations

    c.3 Provincial/City/Municipal

    Health Offices

    d. Government Hospitals

    1.2 Health-Related Establishment

    a. Clinics/Infirmary of other

    Government Agencies

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    2. Health-Related Establishmenthealth service facility or unit whichperforms health service delivery functionswithin an agency whose legal mandate isnot primarily the delivery of healthservices. This applies to, among others,

    clinics or medical departments of govt.corporations, medical corps and hospitalsof the AFP, and specific health servicesection, division, bureau or any type oforganizational subdivision of a governmentagency. In no case shall the law apply to

    the whole agency when the primaryfunction of the agency is not the delivery ofhealth services.

    2. Health-Related Establishment-

    health service facility or unit whichperforms health service delivery functionswithin an agency whose legal mandate isnot primarily the delivery of healthservices. This applies to, among others,clinics or medical departments of govt.

    corporations, medical corps and hospitalsof the AFP, and specific health servicesection, division, bureau or any type oforganizational subdivision of a governmentagency. In no case shall the law apply to

    the whole agency when the primaryfunction of the agency is not the delivery ofhealth services.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    3. ActRepublic Act 7305 otherwiseknown as the Magna Carta of PublicHealth Workers.

    4. Agency any department, bureau,service, office, college, university,

    commission, board of institute withoriginal charter or any other branch ofnational government as well as localgovernment employing public healthworkers, except as hereinafter otherwiseprovided.

    5. Benchmark a reference point uponwhich the salary grade of classes orpositions are based.

    6. Casual Employee a person hiredfor essential and necessary serviceswhere there are not enough regular staffto meet the demands of the service

    hose salaries are derived from thePersonnel Services of the office.

    9. Contractual Employee a personwho is hired to undertake a specific workor job for a limited period not to exceed

    one (1) year. The appointing authorityshall indicate the inclusive periodcovered by the appointment forpurposes of crediting services.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISIONRULE VII

    TRANSFER OR GEOGRAPHICAL RE-ASSIGNMENT

    Section 3. In case of temporary

    reassignment, all expenses incidental tothe reassignment of the public healthworker shall be reimbursed by thegovernment.

    Section 4. In case of permanentreassignment requiring the relocation ofthe family, all necessary expenses shallbe paid for by the government.

    RULE VII

    TRANSFER OR GEOGRAPHICAL RE-ASSIGNMENT

    Section 3. In case of temporary

    reassignment, all allowable expenses,based on CSC ruling, incidental to thereassignment of the public health workershall be reimbursed by the government.

    Section 4. In case of permanentreassignment requiring the relocation ofthe family, all necessary expenses shallbe paid for beforehand by thegovernment.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE VIIIMARRIED PUBLIC HEALTH WORKERS

    Section 1. In case spouses are both publichealth workers, they can be assigned, asmuch as possible, in the same locality butnot in the same office or unit.

    RULE VIIIMARRIED PUBLIC HEALTH WORKERS

    Section 1. In case spouses are both publichealth workers, they can be assigned, asmuch as possible, in the same locality butnot in the same office or unit except in

    the case of superior-subordinaterelation.

    RULE IX

    SECURITY OF TENURE

    Section 1. Public Health workers who are

    regularly employed under permanentstatus shall have security of tenure andshall not be terminated or dismissedexcept for cause provided by law and afterdue process.

    RULE IX

    SECURITY OF TENURE

    Section 1. Public Health workers who are

    regularly employed under permanentstatus shall have security of tenure andshall not be terminated or dismissedexcept for cause as provided by law andafter due process.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    Section 2. In case a public health worker isfound by the Civil Service Commission to beunjustly dismissed from the service, he/sheshall be entitled to reinstatement without lossof seniority rights and payment of backwages/salaries and other benefitswith twelvepercent (12%) interest computed from thetime such salaries and other benefits werewithheld up to the time of reinstatement.

    Section 2. In case a public health worker isfound by the Civil Service Commission to beunjustly dismissed from the service, he/sheshall be entitled to reinstatement without lossof seniority rights and payment of backwages/salaries (and other benefits) withtwelve percent (12%) interest computed fromthe time such salaries and other benefitswere withheld up to the time of reinstatement.

    RULE X

    STAFFING AND WORKLOAD

    Section 4. Positions that are vital andnecessary shall be filled to preventoverloading of public health workers andunder staffing of the agency as determinedby the head of agency/unit.

    RULE X

    STAFFING AND WORKLOAD

    Section 4. (Positions that are vital andnecessary) Mandatory positions asprovided by the CSC shall be filled toprevent overloading of public health workersand under staffing of the agency asdetermined by the head of agency/unit.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE XIISAFEGUARDS IN DISCIPLINARYPROCEDURE SHALL BE UNDERTAKENTO UPHOLD THE FOLLOWING:

    RULE XIISAFEGUARDS IN DISCIPLINARYPROCEDURE (SHALL BEUNDERTAKEN TO UPHOLD THEFOLLOWING

    Section 1. Public Health Worker/s under

    investigation shall be accorded thefollowing rights:

    RULE XV

    COMPENSATION, BENEFITS ANDPRIVILEGES

    Section 1. Normal Hours of Work. PublicHealth Workers, similar to othergovernment employees, shall be requiredto render eight (8) hours of work per day orforty (40) hours a week.

    RULE XV

    COMPENSATION, BENEFITS ANDPRIVILEGES

    Section 1. Normal Hours of Work. PublicHealth Workers, similar to othergovernment employees, shall be requiredto render eight (8) hours of work per day orforty (40) hours a week inclusive ofmeals and personal necessities.

    DRAFT IRR (3 d REVISION)

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE XV

    1.1 is required or permitted to work;provided, that during times that a publichealth worker is ON CALL status asdefined in these Rules, he shall be entitledto ON CALL pay equivalent to fifty per cent(50%) of his regular wage.

    1.2 h) Any arrangement requiring publichealth workers to render more than 8

    hours a day or 40 hours for a week shallbe subjected to overtime pay and/or nightshift differential pay for the periods inexcess of the full-time service.

    RULE XV

    1.1 is required or permitted to work;provided, that during times that a publichealth worker is ON CALL status asdefined in these Rules, he shall be entitledto ON CALL pay equivalent to fifty per cent(50%) of his regular wage or

    Compensatory Time-Off (CTO) perDBM/CSC Joint Circular No. 2 s.2004.

    1.2 h) Any arrangement requiring publichealth workers to render more than 8hours a day or 40 hours for a week shallbe subjected to overtime pay and/or nightshift differential pay/Compensatory Time-Off (CTO) for the periods in excess of thefull-time service.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION1.2 i) During normal hours of work, the public

    health worker is expected to perform his orher duties and functions in a specific post orassignment subject to a regular schedule ofwork and rest periods, including sufficientallowance for meal breaks and shortinterruptions for the purpose of meetingpersonal necessities as these arise.

    Section 2. Additional Compensation forAdditional Work

    2.1 Types of Additional Work Eligible forAdditional Compensation

    The following types of service rendered, inaddition to the normal work hours covered bythe basic salary, shall be entitled to additionalcompensation:

    (a) OnCall service

    (b) Overtime service

    (c) Work During Rest Day(d) NightShift service

    1.2 i) During normal hours of work, the public

    health worker is expected to perform his orher duties and functions in a specific post orassignment subject to a regular schedule ofwork and rest periods, including sufficient(allowance) time for meal breaks and shortinterruptions for the purpose of meetingpersonal necessities as these arise.

    Section 2. Additional Compensation forAdditional Work

    2.1 Types of Additional Work Eligible forAdditional Compensation

    The following types of service rendered, inaddition to the normal work hours covered bythe basic salary, shall be entitled to additionalcompensation:

    (a) OnCall service

    (b) Overtime service

    (c) Work During Rest Day

    (d) NightShift service

    DRAFT IRR (3rd REVISION)

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    2.3 ON CALL SERVICE

    2.3.4 Time spent while on oncall status becompensated at the rate of 50% of theworkers hourly rate.

    6.2. Salary Increase after Post-GraduateStudies for a Degree Course.

    Public Health Workers who have earnedpost-graduate degrees after July 1, 1992,shall be entitled to a raise in pay equivalent totwo percent (2%) of their basic salary.

    6.3 Longevity Pay A monthly longevity payequivalent to five percent (5%) of the presentmonthly basic pay shall be paid to publichealth workers for every five (5) years ofcontinuous, efficient and meritorious servicesas certified by the Head of Agency/LocalChief Executives commencing after the

    approval of the Act. (April 17, 1992)

    2.3 ON CALL SERVICE

    2.3.4 Time spent while on oncall status becompensated at the rate of (50%) 100% ofthe workers hourly rate.

    6.2. Salary Increase after Post-GraduateStudies for a Degree Course.

    Public Health Workers who have earnedpost-graduate degrees after July 1, 1992,shall be entitled to a raise in pay equivalent tofive percent (5%) of government scholaror ten percent (10%) for those who haveincurred personal cost in theirscholarship.

    6.3 Longevity Pay A monthly longevity pay

    equivalent to five percent (5%) of the presentmonthly basic pay shall be paid to publichealth workers (for every) who haverendered five (5) years of continuous,efficient and meritorious services as certifiedby the Head of Agency/Local ChiefExecutives commencing after the approval ofthe Act. (April 17, 1992)

    DRAFT IRR (3rd REVISION)

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION7.1.5 Rates of Hazard Pay

    a. Public health workers shall be

    compensated hazard allowances equivalentto at least twenty-five (25%) of the monthlybasic salary of health workers receivingsalary grade 19 and below, and five percent(5%) for health workers with salary grade 20and above. This may be granted on a

    monthly, quarterly or annual basis.b. The implementation of Hazard Pay shallbe made on staggered basis provided thatat the fifth year, the 25% and 5%differentiation shall have fully compliedwith or fully satisfied.

    1999 1st year 5%

    2000 2nd year 10%

    2001 3rd year 15%

    2002 4th year 20%

    2003 5th year 25%

    c. The public health workers exposed to

    high risk hazard may receive a hazard

    7.1.5 Rates of Hazard Pay

    a. Public health workers shall be

    compensated hazard allowances equivalentto at least twenty-five (25%) of the monthlybasic salary of health workers receivingsalary grade 19 and below, and five percent(5%) for health workers with salary grade 20and above. This (may) shall be granted on a

    monthly, (quarterly or annual) basis.b. The implementation of Hazard Pay shallbe made on staggered basis provided thatat the fifth year, the 25% and 5%differentiation shall have fully compliedwith or fully satisfied.

    1999 1st year 5%

    2000 2nd year 10%

    2001 3rd year 15%

    2002 4th year 20%

    2003 5th year 25%

    c. The public health workers exposed to

    high risk hazard may receive a hazard

    d

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    7.5 MEDICO-LEGAL ALLOWANCE

    7.5.1 Rates of Payments per assignedwork are as follows:

    d. P1,000.00 - autopsy

    7.5.3. Those who shall be provided withadditional traveling allowances are as

    follows:b. Those with RATA who travels outside

    his/her municipalities.

    7.6.2 Basis for granting Remote AssignmentAllowance

    Remote Assignment Allowance Doctors,dentists, nurses and midwives who acceptassignments in remote areas or isolatedstations, which for reasons of far distance orhard accessibility (such positions have remainedvacant for at least two (2) years), shall beentitled to an incentive bonus in the form of

    remote assignment allowance.

    7.5 MEDICO-LEGAL ALLOWANCE

    7.5.1 Rates of Payments per assignedwork are as follows:

    e. P600/court appearance

    7.5.3. Those who shall be provided withadditional traveling allowances are as

    follows:b. Those with RATA who travels outside

    his/her area of assignment/official placeof station.

    7.6.2 Basis for granting Remote Assignment

    Allowance

    Remote Assignment Allowance All PublicHealth Workers who accept assignments inremote areas or isolated stations, which forreasons of far distance or hard accessibility(such positions have remained vacant for atleast two (2) years), shall be entitled to anincentive bonus in the form of remote

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISIONRULE XVI - Self-Organization of PHWs

    Section 3. Health Workers organizations orunions shall serve the following purposes:

    c. To serve as partners of management inpolicy making as well as in policyimplementation and monitoring;

    d. To help minimize graft and corruption;

    RULE XVIII - Consultation with HealthWorkers Organization

    Section 2. A Management-Health WorkersConsultative Council shall be established andput into operation at the national, regional,

    provincial/city and municipal/district levels forthe purpose. The Council shall be composed ofrepresentatives from the management,accredited/recognized union, organizedprofessional and public health workersassociations/organizations, the number of whichshall be determined by the Secretary of Health.

    It serves as forum for

    RULE XVI - Self-Organization of PHWs

    Section 3. Health Workers organizations orunions shall serve the following purposes:

    c. To serve as partners of management inpolicy making as well as in policy implementationand monitoring through a co-managementsystem;

    d. To help (minimize) curb graft and

    corruption;RULE XVIII - Consultation with HealthWorkers Organization

    Section 2. A Management-Health WorkersConsultative Council shall be established andput into operation at the national, regional,provincial/city and municipal/district levels for thepurpose. The Council shall be composed ofrepresentatives from the management,accredited/recognized union, organizedprofessional and public health workersassociations/organizations, the number of whichshall be determined by the (Secretary of Health)head of the agency at appropriate level. Itserves as forum for

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE XVIII - Consultation with Health

    Workers OrganizationSection 3. The membership of the Council atthe national and the appropriate levels shallbe reconstituted by the Secretary of Healthand by the Regional Director respectively,when necessary.

    Section 4. The Council at any level shall besupported by a Secretariat, the members ofwhich shall be designated by its chairman.

    Section 6. Specifically, the Council shall havethe following function:

    a. Formulate, review, recommendpolicies/strategies for social security andwelfare of public health workers to the

    Secretary of Health;

    RULE XVIII - Consultation with Health

    Workers OrganizationSection 3. The membership of the Council atthe national and the appropriate levels shallbe reconstituted by the (Secretary of Healthand by the Regional Director respectively,when necessary) head of agency at

    appropriate level. PAO should be amember of the council.

    Section 4. The Council at any level shall besupported by a Secretariat, the members ofwhich shall be designated by its (chairman)chairperson.

    Section 6. Specifically, the Council shall havethe following function:

    a.To recognize organizations or unionsof public health workers who shall berepresented in all decision making in thegovernment health system;

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    DRAFT IRR (3rd REVISION)

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISIONRULE XIX

    Section 5. (6) Each agency shall provide for all

    opportunities to upgrade the skills andcompetencies of both technical and supportpersonnel. These include:

    c. Local academic studies, shall be madeavailable to those who have been at the service forat least one (1) year and whose jobs requireadditional knowledge and skills.

    e. Off-shore fellowship/study grants, coveringperiods of one (1) month to one (1) academic year,shall be made available to those who have renderedone (1) year of continuous satisfactory service, tofurther develop and expand their capabilities toperform their jobs better; and

    Section 8. A public health worker who has beengranted fellowship or training whether local orabroad, shall execute a contract consistent with theCivil Service Commission Administrative Order No.367 s. 1992 to render payback service to theDepartment or agency for a minimum of two (2)years of service if the duration of training is seven(7) months to one (1) year or comply with otherdirectives which may hereinafter be promulgated.

    RULE XIX

    Section 5. (6) Each agency shall provide for all

    opportunities to upgrade the skills andcompetencies of both technical and supportpersonnel. These include:

    c. Local academic studies, shall be madeavailable to those who have been at the service forat least (one (1) two (2) years and whose jobsrequire additional knowledge and skills.

    e. Off-shore fellowship/study grants, coveringperiods of one (1) month to one (1) academic year,shall be made available to those who have rendered(one (1) two (2) years of continuous satisfactoryservice, to further develop and expand theircapabilities to perform their jobs better; and

    Section 8. A public health worker who has beengranted fellowship or training whether local orabroad, shall execute a contract consistent with theCivil Service Commission Administrative Order No.367 s. 1992 to render payback service to theDepartment or agency for a minimum of two (2)years of service if the duration of training is (seven(7) six (6) months to one (1) year or comply withother directives which may hereinafter beromul ated.

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    DRAFT IRR (3rd REVISION)

    CURRENT REVISION

    RULE XXIIFINANCIAL REQUIREMENTS

    Section 3.

    The following conditions are prescribed in thephasing, determination and allocation ofbudget needed to implement these benefitswithin a span of fice (5) years.

    Section 4. In case of deficiency in the fundsneeded to implement the Magna Carta ofPublic Health Workers pursuant to R.A. No.7305, the requirements shall be chargedagainst savings in the appropriation

    authorized for each department, bureaus,office, or agency concerned)

    RULE XXIIFINANCIAL REQUIREMENTS

    Section 3.

    The following conditions are prescribed in thephasing, determination and allocation ofbudget needed to implement these benefits(within a span of fice (5) years).

    Section 4. In case of deficiency in the fundsneeded to implement the Magna Carta ofPublic Health Workers pursuant to R.A. No.7305, the requirements shall be chargedagainst savings in the appropriation

    authorized for each department, bureaus,office, or agency concerned)

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    SECTION 38. BUDGETARY ESTIMATES

    The Secretary of Health shall submit

    annually the necessary budgetaryestimates to implement the provisions ofthis Act

    Budgetary estimates for the succeeding

    years should be reviewed and increasedaccordingly by the Secretary of Health in

    consultation with the Department ofBudget and Management and theCongressional Commission on Health(HEALTHCOM)

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    AFTER 15 YRS.:Already in regular budgetin GAAs

    RESOLUTION:With DILG-DBM/DOF-DOH

    Joint Memorandum and

    HEALTHCOM concurrence,

    mechanisms may be

    structured to estimate and

    implement the provisions of

    the act

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    ANNUAL BUDGETARY ESTIMATES

    AT NATIONAL

    in addition to budget ceiling

    within the budget ceiling modifying

    funding allotment to existing

    activitiesAT LGU

    incorporate in IRA as specificprovisions and allotment

    maybe in addition to ceiling or withinthe ceiling but should be specified

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    RELATE TO PRESENT REFORM

    MEASURES:Rationalization Plan: funds to besaved overtime to be allotted to MC

    benefits

    CORPORATIZATION/ECONOMICENTERPRISE OF PUBLIC FACILITY:

    incorporate in corporate plans andbudget; Board approved

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    Recommendation:Assumptions:

    PhilHealth Accredited Health Facilities

    Health Facilities with Trust Account

    Income

    PhilHealth enrollment Payment of Magna Carta Benefits

    (night differential, overtime, etc.)

    Better if not Quality Service

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    RELATE TO BASIC

    GOVERNANCE ACTIVITIES

    DBM CSC

    National LGU

    Hiring/Appointment of PHWs

    Approves in budget plantillapositions with PS Benefits

    Approves filling-up with CAF forBenefits and include in CSC Audit

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    POLICY ITEMS REMARKS

    45 units of FAX machines

    Provision of Grant Funds from GOPFunds to NGOs, POs, AcademicInstitutions (from PHC Funds)

    10% in budget

    No maintenance fund allotment

    NVBSP Staff and Malaria Casuals toPermanent Items

    -Luxury items in 1986-87

    - Legal but no guidelines onauditing; used to be providedonly under FAPs

    -Line item budgeting since1958; zero-based budgeting

    - DOH budget mainly from

    FAPs

    -Needs justifications andsome political personalities

    Overtime inPhilippine Governance

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    THANK YOU!