2024 2023
Hazard Pay 1,270,769.95 1,269,741.55
Overtime and Night Pay 15,275.04 51,667.89
Year End Bonus 7,031,399.98 6,509,058.66
Cash Gift 737,000.00 639,500.00
Other Bonuses and Allowances 21,528.00 0.00
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 4,994,017.06 4,569,776.50
Pag-IBIG Contributions 327,000.00 147,500.00
PhilHealth Contributions 1,076,176.55 780,875.08
Employees Compensation Insurance Premiums 169,200.00 148,714.56
Other Personnel Benefits
Terminal Leave Benefits 807,988.32 989,631.76
Other Personnel Benefits 5,037,885.63 6,206,358.13
Total Personnel Services ₱ 71,836,918.61 ₱ 67,764,647.12
Note 20. Maintenance and Other Operating Expenses (MOOE)
Traveling Expenses
Traveling Expenses - Local ₱ 1,009,167.68 ₱ 721,858.00
Traveling Expenses-Foreign 0.00 226,476.38
Training and Scholarship Expenses
Training Expenses 3,233,903.38 2,795,707.96
Supplies and Material Expenses
Office Supplies Expenses ₱ 2,309,495.33 ₱ 1,257,771.53
Accountable Forms Expenses 451,291.00 349,835.00
Drugs and Medicines Expenses 2,872,069.60 1,937,523.45
Medical, Dental and Laboratory Supplies
1,807,211.85 1,334,925.80
Expenses
Fuel, Oil and Lubricants Expenses 8,813,739.23 3,572,318.00
Agricultural and Marine Supplies Expenses 556,810.00 82,387.00
Semi-Expendable Machinery and Equipment
1,114,700.00 0.00
Expenses
Semi-Expendable Furniture, Fixture and Books 397,045.63 0.00
Other Supplies and Materials Expenses 1,026,091.05 2,146,602.56
Utility Expenses
Electricity Expenses 10,070,481.59 10,095,782.78
Communication Expenses
Postage and Courier Services 0.00 0.00
Telephone Expenses 649,874.39 676,710.25
Internet Subscription Expenses 331,716.06 270,882.00
Confidential, Intelligence and Extraordinary
Expenses
Extraordinary and Miscellaneous Expenses 202,520.00 170,400.00
Professional Services
Auditing Services 44,360.00 62,766.02
31