Note 24 – Personnel Services
This consists of the following:
2024 2023
Salaries and Wages
Salaries and Wages-Regular ₱ 173,240,664.87 ₱ 151,855,847.62
Salaries and Wages-Contractual
Other Compensation
Personal Economic Relief Allowance 13,227,425.39 11,924,876.54
(PERA)
Representation Allowance (RA) 3,488,087.50 2,851,512.50
Transportation Allowance (TA) 3,488,087.50 2,851,512.50
Clothing/Uniform Allowance 3,875,000.00 3,012,000.00
Subsistence Allowance 1,251,492.93 1,103,592.54
Laundry Allowance 128,850.00 117,122.72
Productivity Incentive Allowance 2,754,500.00 2,528,000.00
Honoraria 1,058,000.00 1,453,749.70
Hazard Pay 6,525,668.00 5,803,016.08
Longevity Pay 1,246,886.73 1,078,863.54
Overtime and Night Pay 4,029,096.97 5,017,926.97
Year End Bonus 15,851,830.90 12,831,125.46
Cash Gift 2,774,500.00 2,521,000.00
Other Bonuses and Allowances 24,501,699.00 11,742,558.00
Personnel Benefit Contributions
Retirement and Life Insurance Premiums 20,496,692.99 17,835,232.24
Pag-IBIG Contributions 1,268,233.17 599,960.33
PhilHealth Contributions 4,285,700.14 2,943,261.65
Employee Compensation Insurance Premium 663,307.73 597,997.00
Other Personnel Benefits
Terminal Leave Benefits 1,135,980.80 3,794,289.71
Other Personal Benefits 10,237,157.44 19,953,189.36
Total ₱ 295,528,862.06 ₱ 262,416,634.46
Note 25 – Maintenance and Other Operating Expenses
This account consists of the following:
Traveling Expenses
Traveling Expenses-Local ₱ 5,689,263.30 ₱ 7,079,344.33
Training and Scholarship Expenses
Training Expenses 6,661,067.32 6,402,051.99
Scholarship Grants/Expenses 11,198,147.06 6,878,583.24
Supplies and Materials Expenses
Office Supplies Expenses 4,092,499.40 2,196,443.10
Accountable Forms Expenses 1,177,912.50 994,000.00
Non-Accountable Forms Expenses 13,800.00 32,000.00
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