20. Personnel Services
This account consists of the following:
Salaries and Wages 2024 2023
Salaries and Wages – Regular ₱ 40,081,182.58 ₱ 40,342,264.92
Salaries and Wages – Casual/Contractual 109,004.52 0.00
Other Compensation
Personal Economic Relief Allowance 2,494,888.46 2,619,539.27
Representation Allowance 1,932,900.00 1,687,781.25
Transportation Allowance 1,830,900.00 1,595,981.25
Clothing/Uniform Allowance 733,000.00 654,000.00
Subsistence Allowance 196,425.00 214,175.00
Laundry Allowance 18,900.00 20,550.00
Honoraria 2,435,332.16 2,608,363.50
Hazard Pay 8,334,247.40 1,778,832.69
Longevity Pay 65,000.00 145,000.00
Overtime and Night Pay 72,484.80 210,248.08
Year-End Bonus 6,721,508.00 6,684,497.00
Cash Gift 520,000.00 540,000.00
Other Bonuses and Allowances 520,000.00 530,000.00
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 4,577,861.30 4,619,358.03
Pag-IBIG Contribution 753,414.58 760,775.42
PhilHealth Contribution 983,591.77 782,949.26
Employees Compensation Insurance
122,400.00 128,613.22
Premiums
Other Personnel Benefits
Terminal Leave Benefits 1,813,773.40 679,550.66
Other Personnel Benefits 676,000.00 3,142,509.36
Total ₱ 74,992,813.97 ₱ 69,744,988.91
21. Maintenance and Other Operating Expenses
This account consists of the following:
Traveling Expenses
Traveling Expenses – Local ₱ 1,924,187.64 ₱ 2,468,359.19
Training and Scholarship Expenses
Training Expenses 4,643,964.00 4,982,675.00
Supplies and Materials Expenses
Office Supplies Expense 298,838.83 1,079,466.82
Accountable Forms Expenses 153,356.00 160,455.00
Non-Accountable Expenses 0.00 15,312.50
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