Meta PixelAnnual Audit Report 2024 — Municipality of Ayungon — Page 26

Page 26 of 77

Page 26
20. Personnel Services

    Salaries and Wages                              2024               2023
    Salaries and Wages – Regular               ₱   34,695,598.12 ₱   33,509,984.81
    Salaries and Wages – Casual/Contractual         6,764,102.41      6,986,040.58
    Other Compensation
    Personal Economic Relief Allowance              2,933,727.37      2,904,363.65
    Representation Allowance                        1,950,962.50      1,775,968.75
    Transportation Allowance                        1,848,962.50      1,676,943.75
    Clothing/Uniform Allowance                        867,000.00        732,000.00
    Subsistence Allowance                             345,000.00        354,750.00
    Laundry Allowance                                  32,250.00         33,450.00
    Productivity Incentive Allowance                        0.00         15,000.00
    Honoraria                                       1,006,345.20      1,457,294.71
    Hazard Pay                                      1,292,704.96      1,243,762.82
    Overtime and Night Pay                            297,204.70        367,857.67
    Year-End Bonus                                  3,575,154.85      3,372,399.70
    Cash Gift                                         627,250.00        621,250.00
    Other Bonuses and Allowances                    6,484,598.00      6,352,036.00
    Personnel Benefits Contributions
    Retirement and Life Insurance Premiums          4,929,928.45      4,815,960.01
    Pag-IBIG Contribution                             283,100.00        145,500.00
    PhilHealth Contribution                         1,014,562.77        787,353.33
    Employees Compensation Insurance
                                                      145,760.87       145,420.75
       Premiums
    Other Personnel Benefits
    Terminal Leave Benefits                         2,608,408.23      4,166,735.91
    Other Personnel Benefits                           33,500.00        286,500.00
    Total                                      ₱   71,736,120.93 ₱   71,750,572.44


21. Maintenance and Other Operating Expenses

    Traveling Expenses
    Traveling Expenses – Local                 ₱    3,445,471.35 ₱    4,069,282.98
    Training and Scholarship Expenses
    Training Expenses                               1,154,330.00        915,619.12
    Supplies and Materials Expenses
    Office Supplies Expense                           184,574.00        294,111.02
    Accountable Forms Expenses                            510.00          2,400.00
    Welfare Goods Expenses                          1,192,800.00              0.00
    Drugs and Medicines Expenses                    3,291,399.70      2,529,236.32
    Medical, Dental and Laboratory Supplies
                                                      40,123.00          34,412.00
       Expenses
    Fuel, Oil and Lubricant Expenses               14,453,070.89     18,268,962.72

                                                                               21