How Budgeting Practices on Health-Care Equipment May Fail Government Hospitals
Banzon, Eduardo; Alcantara, Ma. Gerry Lyn; Diez, Maria Alyana; Sayson, Lorra Angelia | December 2016
Abstract
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.
Citation
Banzon, Eduardo; Alcantara, Ma. Gerry Lyn; Diez, Maria Alyana; Sayson, Lorra Angelia. 2016. How Budgeting Practices on Health-Care Equipment May Fail Government Hospitals. © Philippine Institute for Development Studies. http://hdl.handle.net/11540/6756. License: CC BY 3.0 IGO.ISSN
2508-0865
Keywords
Health Care Services
Health Standards
Health Service Management
Health Costs
Aged Health
Quality of Health Care
Public Health
Partnerships in Health Reform
Health Systems
Development projects
Physical infrastructure
Soft infrastructure
Infrastructure finance
Infrastructure bonds
Transport infrastructure
Roads
Highways
Railways
Ports
Airports
Pipelines
Water supply
Power production
Power transmission
Power distribution
Telecommunications
Infrastructure connectivity
Cross border connectivity
Hospices
Delivery of health care
Prevention of disease
Health status indicators
Sanitation services
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