RESOLUTION 348 SERIES OF 2025 – RESOLUTION ADOPTING JOINT MEMORANDUM CIRCULAR NO. 2021-0001 ISSUED BY THE DEPARTMENT OF HEALTH (DOH), DEPARTMENT OF FINANCE (DOF), DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG) AND PHILHEALTH PROVIDING GUIDELINES ON THE ALLOCATION, UTILIZATION, MONITORING, AND ACCOUNTABILITY OF THE SPECIAL HEALTH FUND (SHF) UNDER THE UNIVERSAL HEALTH CARE ACT”