Meta PixelAnnual Audit Report 2024 — Municipality of Jimalalud — Page 34

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Page 34
Note 21 – Personnel Services

                                                       2024                2023
        Personnel Services
        Salaries and Wages – Regular             ₱    32,692,382.31   ₱ 31,133,910.34
        Salaries and Wages- Casual/Contractual         2,351,960.00      2,210,525.00
        Other Compensation
        Personal Economic Relief allowance             2,565,701.30       2,545,861.65
        Representation Allowance                       1,949,470.53       1,558,125.00
        Transportation Allowance                       1,795,620.54       1,477,125.00
        Clothing/Uniform Allowance                       848,000.00         630,000.00
        Subsistence Allowance                            202,787.50         212,911.25
        Laundry Allowance                                 20,850.00         143,550.00
        Hazard Pay                                     1,172,409.35       1,819,069.64
        Overtime and Night Pay                                 0.00         154,906.51
        Year-End Bonus                                 5,850,418.00       5,544,051.40
        Cash Gift                                        528,000.00         530,250.00
        Personnel Benefit Contribution
        Retirement and Life Insurance Premiums         3,715,211.52       3,497,989.49
        Pag-IBIG Contribution                            168,200.00         126,168.80
        PhilHealth Contribution                          825,166.44         615,628.76
        Emp. Compensation Insurance Premiums              90,312.02         264,594.36
        Other Personnel Benefit
        Terminal Leave Benefits                        2,622,891.25      3,172,976.52
        Other Personnel Benefits                       2,723,000.00      2,933,000.00
        Total                                    ₱    60,122,380.76   ₱ 58,570,643.72

Note 22 – Maintenance and Other Operating Expenses

        Travelling Expenses
         Travelling Expenses - Local              ₱    3,304,169.73   ₱   3,199,668.15
        Training and Scholarship Expenses
         Training Expenses                                1,816.00                0.00
         Scholarship/Grants/Expenses                    979,200.00        1,266,574.67
        Supplies and Material Expenses
         Office Supplies Expense                          1,000.00         196,861.00
         Accountable Forms Expense                      229,189.00         193,509.00
         Animal/Zoological Supplies Expenses             78,880.00               0.00
         Food Supplies Expenses                         395,954.00               0.00
         Welfare Goods Expenses                               0.00         282,427.20
         Medical, Dental, and Laboratory Supplies
                                                        558,097.00                0.00
         Expenses
         Fuel, Oil, and Lubricant Expenses             4,089,192.12       5,146,105.80
         Other Supplies and Material Expenses             12,900.00         124,050.00
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