2024 2023
Honoraria 234,000.00 240,000.00
Hazard Pay 2,108,619.28 1,902,480.14
Longevity Pay 55,000.00 70,000.00
Overtime and Night Pay 1,353,806.38 1,280,647.39
Year End Bonus 9,078,314.00 7,826,512.60
Cash Gift 730,750.00 675,500.00
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 6,225,214.71 5,441,057.03
Pag-IBIG Contributions 331,400.00 159,000.00
PhilHealth Contributions 1,350,863.53 928,912.14
Employees Compensation Insurance Premiums 170,200.00 157,300.00
Other Personnel Benefits
Terminal Leave Benefits 1,472,751.68 3,815,942.65
Other Personnel Benefits 8,992,815.88 8,143,131.19
Total Personnel Services ₱ 95,632,616.70 ₱ 85,954,730.44
Note 24. Maintenance and Other Operating Expenses (MOOE)
This account is composed of the following:
Traveling expenses
Traveling Expenses – Local ₱ 1,275,053.34 ₱ 1,139,256.35
Training and Scholarship Expenses
Training Expenses 3,435,931.75 2,462,640.60
Supplies and Material Expenses
Office Supplies Expenses 1,296,166.78 745,401.65
Accountable Forms Expenses 307,269.00 384,063.00
Animal/Zoological Supplies Expenses 811,106.00 661,635.00
Food Supplies Expenses 57,761.80 208,500.00
Drugs and Medicines Expenses 4,130,795.18 1,931,899.22
Medical, Dental & Laboratory Supplies Expenses 604,048.32 277,555.22
Fuel, Oil and Lubricants Expenses 3,565,675.82 3,702,833.81
Agricultural and Marine Supplies Expenses 249,200.00 462,252.00
Military, Police and Traffic Supplies Expenses 41,312.00 0.00
Semi-Expendable Machinery and Equipment
2,020,083.60 0.00
Expenses
Semi-Expendable Furniture, Fixtures and Books
155,633.00 0.00
Expenses
Other Supplies and Materials Expenses 6,026,180.13 5,032,208.25
Utility Expenses
Water Expenses 529,264.50 407,009.25
Electricity Expenses 8,337,915.11 7,580,391.61
Communication Expenses
Postage and Courier Services 23,242.00 20,995.00
31