DOH Sources of Funds

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General Automatic Budgetary Continuing Hospital &
Appropriations Appropriation Adjustment - Appropriations Other Health
Act Transfer from Unobligated Facilities
RLIP Allotment Income
MPBF
Agency Built-In Special Account
As stated in the Special
Appropriation of In the General Contingent Fund Unreleased
Provision Section 2 of FY
all PAPs under the Fund Appropriations 2022 GAA, RA 11639
GAA FDA and BOQ Calamity Fund
Income Pension and
Custom Duties & Gratuity Fund
Taxes
Franchise Taxes - Unprogrammed
Value- Added Tax Fund
Collected from
Horse Races
Grant Proceeds
This Special Purpose Fund (SPF) is
release thru Special Alotment
This is release thru Special Alotment
Release Order (SARO)
Release Order (SARO)
 DISTRIBUTION OF FUNDS
DOH BUILT- IN- APPROPRIATIONS
PARTICULARS CENTRAL OFFICE REGION HOSPITALS TRC's BUREAUS

General
General Management and Supervision
Administration and Adm. of Personnel Benefits
Support

Support to Operation Health Information Technology

Operation of Regional Offices
Procurement and Supply Chain Mgmnt Service

Operations International Health Policy Devt. Health Sector Research and Devt Regl
Health Sector Policy and Plan Devt. Operation of DOH Hospitals in Bicutan Rehab CEnter Food and Drug
allocation
Health Sector Research and Devt. Local Health Sysem DEvt Assistance
Metro Manila Las Pinas Drug Rehab Ctr Adm
Health Facility Policy and Plan Devt. Regl Alloc. Operation of DOH Regional
Bureau of
Health Facility Enhancement Prog. HRH and Institutional Capacity Hospitals and Other Health Dagupan Rehab Center Quarantine
Local Health System Dev Health Promotion Regl alloc. Fcilities Bauco Mt Prov. Rehan Ctr
Pharmaceutical Devt Public Health Mgmnt Regl alloc. Operation of National Reference Isabela Rehab Ctr
HRH Deployment Family Health, Immun. Nutrition and Lab for selected Hosp. Central Luzon Centers for
HRH Instituitional Capacity Responsible Parenting Health Devt OnlyPS is
FAPS HEAL Health Emergency Prepared ness and Bataan Rehab Ctr appropriiated
FAPS PCERP Response REgl Alloc. Tagaytay Rehab Center
LFP - COVID 19 Lab NeTwork Commodities Oper of NVBSP Regl Alloc. Camarines Sur Rehab Ctr to the bureaus,
Public Healtyh Mgmnt regulation of REgional Health Malinao Albay Rehab Ctr the MOOE and
PNAC Secretariat Services Pototan Iloilo Rehab Ctr
Environmental and Occupational Health
CO is charge to
Argao CEbu Rehab Ctr
Family Health, Immunization, Nutrition and their income,
Cebu City Rehab Ctr
Responsible Parenting upon
Prev and Control of Communicable Diseases
Dulag Rehab Ctr
Prev. and Control of Non Communicable Zamboanga City Rehab submission of
Diseases Ctr special budget
Epidemiology and Surveillance Cagayn de Oro Rehab Ctr
Malaybalay Bukidnon request to
Health Emergency Preparedness and Response
Quick Response Fund Rehab Ctr DBM for
Oper of NVBSP Malaagos Davao Rehab issuance of
Oper of Nat. Reference Lab Ctr
SARO
Regulation of Health Services Alabel Saranggani Rehab
Health Technology Assessment Ctr
Assistance to Indigent Patients either confined Caraga Rehab Ctr
or out patient. San Francisco Agusan del
Sur Rehab Ctr

Release of funds are made directly to Regional Offices (RO) or Operating Units (OU) of DOH. Operating Units refers to an organizational entity directly receiving NCA
from DBM capable of administering its own funds. Hence, funds specifically appropriated in the GAA to RO and OUs is released directly to said units.
 Flow of Documents
CENTRAL OFFICE
(Lump-sum funds with unidentified recipient)
Health Facilities Enhancement Program Distribution or allocation is prepared by the program , this is issued thru SAA by FMS upon
Assistance to Indigent Patients approval of Dept. Order Guidelines on the transfer and sub-allotment of funds to region or
Administration of Personnel Benefits operating units, while transfer of funds to GOCC , BARMM and other NGAs upon approval of
HRH Deployment MOA. Lump-sum fund is released directly to the Central Office.
Quick Response Fund

REGION/OU
FMS

PROGRAM The SAA is released thru email

to region or OU to support
Prepare the Department The approved DO is implementation of activities
forward to BD for the

Order (DO) Guidelines The region may issue SAA to

preparation of SAA, while
and MOA approved MOA on the usual the hospital within the area of

process flow of documents their responsibility as may be
necessary

 Flow of Documents
Built-In-Appropriation of all PAPs under the GAA
Process of POs, Contracts and all other claim

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ORIGINATING OFFICE ACCOUNTING DIVISION (AD)
ACCOUNTING CASHIER SECTION
END -USER CENTRAL PROCESSING BUDGET DIVISION
UNIT (CPU) DIVISION

Records the
Prepare all the Review of claims as to All claims with DV The cashier
transaction in the
documentary the completeness of forward to the section prepare
appropriate
supporting documents Accounting Division
requirement registries (RAOPS, LDDAP for
and accuracy of
including ORS and RAOMO& RAOCO) for processing as to internal clients
computation as per
DV and submit to
the availability of and issued check
submission of end-
CPU for their user The Budget Officer cash and record for external
review/eval of If not complete returned Sign in Box B portion accounting entries clients with no
POs, Contracts and to end user of ORS as to the in box b while LBP account
all other claims If complete forward to
availability of Accountant

Budget Division for

For POs and allotment then signed in Box c of
Obligation
Contracts request returned to the DV then forward to
For POs and Contracts
for CAF was BD prepare the originating office FMS Director for
submitted Certification of If claims with approval on box d
directly to Budget Availability of Funds
corresponding DV then forward to
Div. (BD) (CAF)head of BD signed
forward to
the CAF then forward Cashier Section
to AD also to be signed Accounting Division

by the head of AD


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RETIREMENT AND LIFE
INSURANCE PREMIUM
RLIP was released directly to
Central, Region, Hospitals,
TRC and Bureaus
SAGF of BOQ and FDA was
released directly to bureaus
upon issuance of SARO by
DBM to cover their operations
Custom Duties and Taxes, the
documentary requirements is
prepared by GSD and submit
to DBM for approval and
be used for the procurement of
issuance of saro
Grant Proceed deposited to
BTR, require issuance of
certification from BTR before
DBM issued SARO & NCA
Tax collected from horse races-
was distributed to PTS, PCSO
and White Cross, as stated in
the special provision of DOH
GAA, subject to DBM approval
and issuance of saro
Flow of Documents
Automatic Appropriations, SAGF, CONAP and
Hospital and Other Health Facilities Income
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SPECIAL ACCOUNT IN THE CONTINUING HOSPITAL AND OTHER
APPROPPRIATION HEALTH FACILITIES
GENERAL FUND (SAGF)
INCOME
MPBF, Pension and Unobligated Allotment - Income generated by the
Gratuity Fund, Calamity refers to the balance of hospital and other health
Fund, Contingent Fund allotment of previous year facilities is deposited in the
and Unprogrammed was and considered as continuing authorized government
issued based on the appropriation due to depository bank . This will be
request of the agency , enactment of the law, this used to augment the MOOE and
subject to DBM approval capital outlay of health facilities
will support the obligation of
and issuance of saro. This to ensure quality health
previous year activities as
may be released directly
well as implementation of services is provided to the
to central, region or
current year activities public. However, if income will
operating units. In case
lump sum fund was
vehicle, it requires hospital
released, the central Unreleased Appropriation is
subject to special budget and resolution and subject to DBM
office is responsible for
approval and issuance of
the allocation and requires submission of
authority to purchase motor
distribution of funds, DO supporting documents to
vehicle (APMV)
guidelines and MOA is DBM for approval or Office
prepared by the program of the President as the case
while FMS is responsible may be before saro will be
for issuance of SAA and issued
fund transfer to GOCC
and NGAs