Table B.1
EXPENDITURE PROGRAM, BY OBJECT, CY 2001-2003
(In Thousand Pesos)
Expense Class		2001		2002		2003
		(Actual)		(Adjusted)		(Proposed)
I.	CURRENT OPERATING EXPENDITURES
A.	PERSONAL SERVICES
	I.  Civilian Personnel
	Permanent Positions
	Salaries	111,977,713		116,369,960		117,095,370
	Reclassification of Positions	11,382		22,303		1,260
	Creation of New Positions	135,864		2,724,928		3,218,913
	Total Salaries and other Lump-sums	112,124,959		119,117,191		120,315,543
	Other Compensation Common to All
	Personnel Economic Relief Allowance	6,317,979		5,023,219		5,037,007
	Additional Compensation	6,302,875		5,026,782		5,042,202
	Representation and Transportation Allowances	1,766,829		1,886,806		1,858,743
	Overtime Pay	205,065		6,387
	Year-end Bonus and Cash Gift	16,597,836		13,911,534		13,974,259
	Clothing and Uniform Allowance	3,139,591		3,380,578		3,383,296
	Step Increments for Length of Service	158,416		287,300		301,572
	Productivity Incentive Benefits	2,053,842		1,681,199		1,682,233
	Allowance for Board Members	18,536		21,008		38,310
	Honoraria	623,264		916,286		638,730
	Total Other Compensation Common to All	37,184,233		32,141,099		31,956,352
	Other Compensation for Specific Groups
	Implementation of Equivalents Record Form	36,522		64,888		35,212
	Conversion to Master Teachers	38,199		106,350		56,342
	Lump-sum for Created Positions in 2002					80,943
	Magna Carta of Public Health Workers per R.A. 7305	194,546		744,515		761,357
	Subsistence Allowance	403,350		27,439		25,596
	Laundry Allowance	138,067		54,279		1,014
	Quarters Allowance	734,565		2,607		2,607
	Bicycle Allowance	248		464		464
	Special Duty Allowance					26,741
	Overseas Allowance	1,290,805		393,322		223,716
	Allowance of PDO Lawyers and Employees
	Assigned in Night Courts	470		576		576
	RATA of Sectoral/Alternate Sectoral Representatives			3,576		3,785
	Allowance of Attorney's de Officio	405		808		808
	Inquest Allowance of PDO Lawyers	6,820		10,070		6,820
	Inquest Allowance of Prosecutors in Night Courts	9,171		25,200		25,200
	Allowances of Personnel Assigned Abroad	2,808		2,312,332		2,474,459
	Medical Benefits			216,892		216,754
	Incentive Allowance	1,046
	Lump-sum for Merit Promotion of UPS			197,591		34,553
	Hardship Allowance	85,850		89,679		89,679
	Hazard Pay	103,769		73,323		73,323
	Night Differential Pay	15,671		17,907		17,907
	Private Messenger Fee	1,036		670		670
	Technical Incentive Allowance	19,656		19,886		19,884
	Per Diems for Meetings	1,159,973		397,741		98,569
	Training and Personnel Improvement	46,552		10,191		5,255
	Longevity Pay	436,547		101,828		101,268
	Lump-sum for compensation differential					40,889
	Lump-sum for NBC 308	6,442		7,995		7,995
	Others	1,801,041		2,209,471		1,940,205
	Total Other Compensation for Specific Groups	6,533,559		7,089,600		6,372,591
	Other Benefits
	Retirement and Life Insurance Premiums	13,706,988		14,159,431		14,273,644
	Terminal Leave Benefits	4,842,523		5,699,132		6,611,857
	PAG-IBIG Contributions	1,261,332		1,012,214		1,012,897
	Medicare Premiums	852,122		638,886		633,814
	Employees Compensation Insurance Premiums	477,497		305,951		306,245
	Total Other Benefits	21,140,462		21,815,614		22,838,457
	Total Compensation, Permanent Positions	176,983,213		180,163,504		181,482,943
	Non-Permanent Positions
	Contractual, Casual and Emergency Personnel	3,726,476		3,176,178		3,122,014
	Contractual/Casual Personnel of FAPs	489,400		616,344		494,700
	Substitute Teachers	470,637		506,831		520,734
	Consultants' and Specialists' Fees and Allowances	3,222		1,901		14,834
	Student Labor	46,050		57,382		57,179
	Total Compensation Non-Permanent Positions	4,735,785		4,358,636		4,209,461
	Total Compensation, Civilian Personnel	181,718,998		184,522,140		185,692,404
	II. Military/Uniformed Personnel
	Basic Pay, Military	21,206,612		26,451,794		13,276,512
	Basic Pay, Uniformed Personnel	23,460,642		30,782,322		17,523,641
	Total Basic Pay	44,667,254		57,234,116		30,800,153
	Other Compensation Common to All
	Personnel Economic Relief Allowance					1,574,124
	Additional Compensation					1,574,124
	Year-end Benefits					3,877,702
	Productivity Incentive Benefits					520,408
	Clothing Allowance					618,533
	Longevity Pay					8,799,565
	Subsistence Allowance	857		65		5,751,597
	Laundry Allowance					101,548
	Hazard Pay					374,811
	Quarters Allowance					1,425,503
	Total Other Compensation Common to All	857		65		24,617,915
	Other Compensation for Specific Groups
	Lump-sum for Creation of New Positions					2,318,394
	Lump-sum for Salary Upgrading					2,900,000
	Other Subsistence Allowances					87,291
	Special Clothing Allowances	195		52		1,252,336
	Other Hazard Duty Pay	11,508		9,000		768,828
	Incentive Pay					297,913
	Flying Pay	10,242		10,242		323,785
	Sea Duty Pay	26,112		26,112		95,678
	Instructor's Duty Pay					183,308
	Reservist's Pay					270,367
	Medal of Valor Award					7,200
	Reenlistment Pay	31,227		14,556		14,555
	Hospitalization Expenses					56,654
	Promotional Differential	25,857
	Magna Carta Benefits of Public Health Workers	77				62
	Parachutists Pay					166,339
	LOI 63 (AFA)					127,925
	Total Other Compensation for Specific Groups	105,218		59,962		8,870,635
	Other Benefits
	Pag-IBIG Contributions					311,382
	Health Insurance Premiums					194,615
	Employees Compensation Insurance Premiums (ECIP)					93,418
	Special Group Term Insurance	17,961		18,861		18,861
	Total Other Benefits	17,961		18,861		618,276
	Total Compensation, Military/Uniformed Personnel	44,791,290		57,313,004		64,906,979
	Lump-sum for Personal Services			99,588		95,395
	Sub-Total Personal Services	226,510,288		241,934,732		250,694,778
	Other Personal Services
	Pensions, Military					22,593,110
	Pensions, Uniformed Personnel	1,022,554		1,414,524		1,735,763
	Pensions, Civilian	19,774,944		21,826,356		269,256
	Other Police Benefits	357,615		284,415		284,415
	Social Security Insurance Premiums for Local Officials			37,000
	Total Other Personal Services	21,155,113		23,562,295		24,882,544
	TOTAL PERSONAL SERVICES	247,665,401		265,497,027		275,577,322
B.	MAINTENANCE AND OTHER OPERATING EXPENSES
	02  Travelling Expenses	3,521,630		3,629,096		3,719,689
	03  Communication Services	1,432,777		1,596,785		1,654,589
	04  Repair and Maintenance of Government Facilities	6,154,176		7,471,243		7,548,185
	05  Repair and Maintenance of Government Vehicles	822,170		952,613		917,812
	06  Transportation Services	534,236		431,569		371,219
	07  Supplies and Materials	16,879,133		18,367,233		18,329,281
	08  Rents	2,301,265		2,675,635		2,726,433
	09  Interests	175,005,183		192,069,841		223,372,824
	10  Grants, Subsidies and Contributions	138,949,778		154,581,738		160,603,252
	11  Awards and Indemnities	70,192		127,718		120,959
	14  Water, Illumination and Power Services	3,641,536		3,474,243		3,921,656
	15  Social Security Benefits, Rewards and
	Other Claims	5,186,567		3,298,461		820,974
	16  Auditing Services	5,328		100		12
	17  Training and Seminar Expenses	1,135,198		1,822,772		2,017,577
	18  Extraordinary and Miscellaneous Expenses	617,300		502,854		496,492
	19  Confidential and Intelligence Expenses	959,497		1,211,022		1,225,211
	20  Anti-Insurgency/Contingency/Emergency Expenses	92,664		102,487		108,075
	21  Taxes, Duties and Fees	987,508		1,138,292		51,438
	22  Trading and Production	47,314		53,599		47,549
	23  Gasoline, Oil and Lubricants	2,622,283		3,167,352		3,171,618
	24  Fidelity Bonds and Insurance Premiums	328,411		385,561		472,931
	25  Loss on Foreign Exchange	2,802				838
	26  Commitment Fees and Other Charges	1,083		13,522		310
	27  Library Books and Materials	70,404		197,348		182,231
	29  Other Services	19,322,030		16,449,641		17,589,796
	TOTAL MAINTENANCE AND OTHER OPERATING EXPENSES	380,690,465		413,720,725		449,470,951
	TOTAL CURRENT OPERATING EXPENDITURES	628,355,866		679,217,752		725,048,273
II.	CAPITAL OUTLAYS
	31  Investment Outlay	553,850		1,681,447		2,510,452
	32  Loans Outlay	3,041,083		69,010		99,217
	33  Livestock and Crops Outlay	68,896		86,289		216,920
	34  Land and Land Improvements Outlay	59,985,093		54,058,350		54,119,276
	35  Buildings and Structures Outlay	6,570,423		13,799,283		10,144,420
	36  Furniture, Fixtures, Equipment and Books Outlay	3,641,735		12,104,091		5,914,089
	37  Work Animals Outlay	188				700
	38  Information Technology (IT) Equipment Outlay	931,950		1,303,948		646,653
	TOTAL CAPITAL OUTLAYS	74,793,218		83,102,418		73,651,727
III.	NET LENDING
	60  Net Lending	3,944,000		7,484,560		5,500,000
	TOTAL NET LENDING	3,944,000		7,484,560		5,500,000
	TOTAL OBLIGATIONS OF THE NATIONAL GOVERNMENT	707,093,084		769,804,730		804,200,000