Other Losses with account code 50504990 is a result of the demolition of buildings and other
structures. It represents the net book value of the asset at the time of demolition.
Note 17 - Employee Costs
Personal Services 2024 2023
Salaries and Wages – Regular ₱ 472,568,110.53 ₱ 475,075,010.06
Salaries and Wages- Casual/Contractual 17,592,581.24 17,215,391.98
Personal Economic Relief Allowance (PERA) 33,032,203.13 34,200,206.62
Representation Allowance (RA) 4,584,976.37 3,645,561.22
Transportation Allowance (TA) 3,010,659.08 2,476,388.46
Clothing/Uniform Allowance 9,678,324.80 8,490,000.00
Subsistence Allowance 10,443,118.32 10,736,778.99
Laundry Allowance 1,018,327.01 1,077,951.68
Hazard Pay 46,903,203.65 47,089,545.73
Overtime and Night Pay 13,653,319.73 14,038,194.96
Year-End Bonus 41,650,063.70 40,792,927.34
Cash Gift 6,979,750.00 7,161,000.00
Other Bonuses and Allowances 67,398,459.20 69,427,363.60
Retirement and Life Insurance Premiums 57,538,499.33 57,648,219.57
PAG-IBIG Contributions 3,169,616.42 1,708,895.22
PhilHealth Contributions 11,762,696.22 9,301,144.04
Employees Compensation Insurance Premiums 1,654,098.68 1,706,827.93
Terminal Leave Benefits 24,199,572.24 37,086,377.86
Other Personnel Benefits 9,233,308.48 32,121,046.94
Total ₱ 836,070,888.13 ₱ 870,998,832.20
Note 18 - Summary of Maintenance and Other Operating Expenses (MOOE)
Summary of MOOE 2024 2023
Maintenance and Other Operating Expenses ₱ 736,108,776.86 ₱ 493,392,698.65
Contracted Services 236,341,620.50 165,711,027.11
Repairs and Maintenance 90,699,980.99 86,577,854.10
Taxes, Insurance Premiums and Other Fees 10,470,096.19 10,821,164.83
Other Maintenance and Operating Expenses 856,719,098.59 513,509,284.84
Total ₱ 1,930,339,573.13 ₱ 1,270,012,029.53
Note 18.1 – Maintenance and Other Operating Expenses
Account Name 2024 2023
Traveling Expenses – Local ₱ 14,457,790.55 ₱ 9,695,297.05
Traveling Expenses – Foreign 2,205,479.18 0.00
Training Expenses 54,077,958.92 59,446,367.83
Scholarship Grants/Expenses 28,090,368.55 16,246,079.47
Office Supplies Expenses 16,068,132.71 7,583,133.80
Accountable Forms Expenses 3,468,531.57 1,162,206.00
Non-Accountable Forms Expenses 325,035.00 162,385.00
Animal/Zoological Supplies Expenses 7,938,483.84 3,599,705.50
Food Supplies Expenses 46,727,194.22 43,730,060.60
Welfare Goods Expenses 0.00 87,750.00
Drugs and Medicines Expenses 120,773,667.41 64,976,423.12
Medical, Dental & Laboratory Supplies Expenses 84,712,778.81 36,220,027.98
Fuel, Oil and Lubricants Expenses 6,704,057.00 3,667,220.99
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