The Philippines has placed a strong emphasis on achieving UHC. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to improve access and health outcomes. An important pre-requisite for effective spending the government introduced a comprehensive package of public financial management reforms that apply across all sectors. However, the responsibility for health care budgets in the Philippines is largely devolved to local governments and at the local government unit level there is only a weak link between the local health budget, and strategic plans and targets. This paper on health financing and budgeting practices for health in the Philippines published in 2018 discuses many important aspects of the reform.
