REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
REGIONAL OFFICE NO. VIII
LGAS C – Leyte II and Biliran Province
New Ormoc City Hall
Ormoc City, Leyte

Team R8-03, Abuyog, Leyte

AOM No.: 2023-012

Date : April 24, 2023

AUDIT OBSERVATION MEMORANDUM (AOM)

Hon. Michael Dragon T. Javier

Municipal Mayor
Javier, Leyte

Attention: Ms. Cheryl L. Acala

Municipal Accountant

Ms. Lelis S. Obidos

HRMO

We have audited the transactions of the Municipality relative to the payment of

Job Order Personnel wages in CY 2022 and observed the following:

1. Payment of wages to Job Order (JO) personnel amounting to ₱3,762,601.93

was not supported with Contract of Service, contrary to Section 2 of CSC
Resolution No. 020790 and COA Circular No. 2012-001, thus, the validity,
accuracy and necessity of transaction cannot be ascertained.

1.1. Section 2 b of CSC Resolution No. 020790 dated June 5, 2002 states that the
employment of persons under Job Order would require the execution of either a
contract of services or memorandum of agreement (MOA) or job order contract
between the government agency concerned and individual.

1.2. On the validity of government contracts, the contracting parties may establish
such stipulations, clauses, terms and conditions as they deem convenient,
provided that they are not contrary to laws, morals, customs, public order or
public policy. Prior to its perfection, it is important that the contracting parties
should affix his/her signature as acknowledgment of the contract stipulations.

AOM No. 2023-012 Payment of JO Wages-Javier, Leyte Page 1 of 3

1.3. Moreover, Section 4.1.3 of COA Circular No. 2012-001 dated June 14, 2012
provides the documentary requirements for payment of salaries/wages of casual,
contractual and job order employees, such as:

a.) Certified true copies of the pertinent contract/appointment/job order;

b.) Certification by the LCE/ Personnel Officer that the activities/services
cannot be provided by regular or permanent personnel of the agency.
c.) Accomplishment Report; and
d.) Approved Daily Time Record (DTR)

1.4. Furthermore, Section 3.1.1 of COA Circular No. 2009-001 dated February 12,
2009 provides the submission of government contracts, purchase orders and their
supporting documents to the COA.

3.1 Contracts

3.1.1 Within five (5) working days from the execution of a

contract by the government or any of its subdivisions,
agencies or instrumentalities, including government-owned
and controlled corporations and their subsidiaries, a copy of
said contract and each of all the documents forming part
thereof by reference or incorporation shall be furnished to
the Auditor of the agency concerned. In case of agencies
audited on an engagement basis, submission of a copy of
the contract and its supporting documents shall be to the
Auditor of the mother agency or parent company, as the
case may be.

1.5. Our review of the payrolls for the payment of wages of Job Orders (JOs)
personnel of the Municipality of Javier disclosed that there were 43 JOs hired in
CY 2022 who were assigned in various offices as well as in the field within the
Municipality. (See Annex A)

1.6. Verification of documents related to the payment of JOs revealed that there are no
contracts attached for the payment of wages for job orders amounting to
₱3,762,601.93. (See Annex B). Only a list of all Job Orders with indication of
their rate per day, period of employment and job assignment, acknowledged by
the Job Order personnel, prepared by the HRMO and certified by the Municipal
Accountant, Municipal Budget Officer and Municipal Mayor, were attached to the
payroll.

1.7. However, the aforementioned documents are inadequate to validate the payment
since there must be a separate agreement between the Job Order personnel and
LGU Javier. This agreement should contain details about the specific
responsibilities of the personnel, their daily rate, duration of their employment,

AOM No. 2023-012 Payment of JO Wages-Javier, Leyte Page 2 of 3

 job assignment, and other provisions that are not contrary with laws, morals,
customs, public order or public policy.

1.8. Furthermore, it was revealed that the certification from the LCE/Personnel Officer
stating that the agency's regular or permanent employees cannot perform the
activities/services rendered by JO personnel, was also not attached as supporting
document in the payment of JO personnel wages.

1.9. Due to lack of necessary documents, the validity and accuracy of the payments for
JOs’ wages cannot be proven and the necessity of hiring of the 43 JOs cannot be
confirmed.

1.10. We recommend that the HRMO:

a.) Submit written justification on the absence of a contract of service for

each Job Order personnel hired; and

b.) Henceforth, submit the required contracts of service of Job order and
other contractual personnel within the reglementary period of five
days upon perfection of the contract;

1.11. We also recommend that the Municipal Accountant ensure that

Disbursement Vouchers for the payment of wages to Job Order personnel
are completely and properly supported with the required documents.

May we have your comments on the foregoing audit observation within five (5)
calendar days from receipt hereof.

ARNE S. CABIGAS
State Auditor I

OIC Audit Team Leader

SANTIAGO P. SEÑASE
State Auditor IV
OIC Supervising Auditor

Proof of Receipt of AOM:

Date
Officer Name of Receiving Officer Signature
Received
Municipal Mayor
Municipal Accountant
Municipal HRMO

AOM No. 2023-012 Payment of JO Wages-Javier, Leyte Page 3 of 3

 LGU Javier Annex A
List of Job Orders without Contract
For January to June 2022

No. NAMES DESIGNATION RATE/DAY PERIOD OF EMPLOYMENT JOB ASSIGNMENT

1 LASQUITE, DELMARK D. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
2 LASTIMADO, ANTIONIO JR. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
3 DACILLO, MARLON T. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
4 DESTRAJO, HENRY M. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
5 JORDAN II, CRESENCIO A. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
6 CABRIA, JASON C JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
7 JASON, DANILO P JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
8 ALGOPERA, RHANDY M JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
9 CALO, RICARDO M JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
10 ESPINAR, RICO M JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
11 BISMANOS, JOMAR F JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
12 ALEDO, STEWART JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
13 CALUPAS, RYAN JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. HEALTH OFFICE
14 BARBARONA, ELIZABETH H. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. HEALTH OFFICE
15 EGOS, NONITA I. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. HEALTH OFFICE
16 MONTAÑO, RENELEE E. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. HEALTH OFFICE
17 SIONA, ANNIE ROSE A. JOB ORDER Php. 250.00/day JANUARY 1, 2022 TO JUNE 30, 2022 BAC OFFICE
18 RAAGAS, ALEJO M. JOB ORDER Php. 250.00/day JANUARY 1, 2022 TO JUNE 30, 2022 JVTC OFFICE
19 CABANGISAN, JUNEBERT M. JOB ORDER Php. 300.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
20 SARILE. FE ARABIANA JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
21 LOPEZ, MAXIM S. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
22 LAZARTE, JONATHAN PIGA JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 HR OFFICE
23 BREGOLI, MARIBETH C. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
24 CULTURA, MICHELLE JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
25 TABOSO, GEMMA C JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
26 ALMEDORA, JUN REX P JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
27 PARAN, JUNIMAR C JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
28 DIANOPRA, ALEJANDRO JR. JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
29 CUMLA, ALVIN P JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 PCA OFFICE
 LGU Javier Annex A
List of Job Orders without Contract
No. NAMES DESIGNATION RATE/DAY PERIOD OF EMPLOYMENT JOB ASSIGNMENT
30 CUSTODIO, BONIFACIO SR JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. AGRI. OFFICE
31 NAVARRO, WILBAN M JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. AGRI. OFFICE
32 SEVILLANO, MARCIAL JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
33 GADIANO, RICHARD R JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
34 ESPEROS, JEFFRY P JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
35 VERRA, RAMIL T JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. MAYOR'S OFFICE
36 ALMEDORA, EMILIO G JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 MUN. AGRI. OFFICE
37 GARIANDO, MARVIN D JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 NELAPTC
38 LAZARTE, JOMAR JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 NELAPTC
39 MALASAGA, MARK A JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 NELAPTC
40 GOZON, LEONILO A JOB ORDER Php. 325.00/day JANUARY 1, 2022 TO JUNE 30, 2022 NELAPTC
41 SALVACION, RICHARD G JOB ORDER Php. 325.00/day MARCH 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
42 JUANITEZ, TEODULFO S JOB ORDER Php. 325.00/day MARCH 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
43 ACALA, WALTER L. JOB ORDER Php. 325.00/day MARCH 1, 2022 TO JUNE 30, 2022 MDRRM OFFICE
 LGU Javier Annex A
List of Job Orders without Contract
For July to December 2022

No. NAMES DESIGNATION RATE/DAY PERIOD OF EMPLOYMENT JOB ASSIGNMENT

1 SOLAYAO, ARLITA JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 JAVIER POLICE STATION
2 LASQUITE, DELMARK D. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
3 LASTIMADO, ANTIONIO JR. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
4 DACILLO, MARLON T. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
5 JORDAN II, CRESENCIO A. JOB ORDER Php. 350.00/day JULY 1, 2022 TO JULY 31, 2022 MDRRM OFFICE
6 CABRIA, JASON C JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
7 JASON, DANILO P JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
8 ALGOPERA, RHANDY M JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
9 CALO, RICARDO M JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
10 ESPINAR, RICO M JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
11 BISMANOS, JOMAR F JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
12 ALEDO, STEWART JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
13 SALVACION, RICHARD G JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
14 JUANITEZ, TEODULFO S JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
15 ACALA, WALTER L. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MDRRM OFFICE
16 CALUPAS, RYAN JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. HEALTH OFFICE
17 BARBARONA, ELIZABETH H. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. HEALTH OFFICE
18 EGOS, NONITA I. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. HEALTH OFFICE
19 MONTAÑO, RENELEE E. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. HEALTH OFFICE
20 RAAGAS, ALEJO M. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 JVTC OFFICE
21 BREGOLI, MARIBETH C. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
22 CULTURA, MICHELLE JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
23 TABOSO, GEMMA C JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
24 ALMEDORA, JUN REX P JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
25 PARAN, JUNIMAR C JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
26 DIANOPRA, ALEJANDRO JR. JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
27 BUGAL, KRISTINE EVE C. JOB ORDER Php. 350.00/day NOV. 2, 2022 TO DECEMBER 31, 2022 SB OFFICE
28 ROQUE, KYRZ ELSIE L JOB ORDER Php. 350.00/day NOV. 16, 2022 TO DECEMBER 31, 2022 BIR OFFICE
29 CUSTODIO, BONIFACIO SR JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. AGRI. OFFICE
 LGU Javier Annex A
List of Job Orders without Contract
No. NAMES DESIGNATION RATE/DAY PERIOD OF EMPLOYMENT JOB ASSIGNMENT
30 NAVARRO, WILBAN M JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. AGRI. OFFICE
31 SEVILLANO, MARCIAL JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
32 GADIANO, RICHARD R JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
33 ESPEROS, JEFFRY P JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
34 VERRA, RAMIL T JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. MAYOR'S OFFICE
35 ALMEDORA, EMILIO G JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 MUN. AGRI. OFFICE
36 GARIANDO, MARVIN D JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 NELAPTC
37 LAZARTE, JOMAR JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 NELAPTC
38 MALASAGA, MARK A JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 NELAPTC
39 GOZON, LEONILO A JOB ORDER Php. 350.00/day JULY 1, 2022 TO DECEMBER 31, 2022 NELAPTC
LGU Javier, Leyte Annex B
Payments of Wages for Job Orders

Date Payee Reference Amount

01/11/2022 January 1-15, 2021. Check no. 04618282
1. Marcial Sevillano,et.,al. MP# 0030 24,247.08
2. Elizabeth Barbarona.,et.al. MP# 0031 14,884.29
3. Ramil Verra.,et.al. MP# 0032 13,162.50
4. Alejo Raagas MP# 0033 4,670.00
5. Delmark Lasquite.,et.al. MP# 0034 57,095.00
6. Michelle Cultura.,et.al. MP# 0035 42,889.18
7. Emilio Almedora.,et.al. MP# 0036 8,934.30
SUB-TOTAL (January 1-15, 2022) 165,882.35
01/25/2022 January 16-31, 2021. Check no. 04618357
1. Delmark Lasquite,et.,al. MP# 0064 60,825.00
2. Michelle Cultura.,et.al. MP# 0065 32,158.76
3. Emilio Almedora.,et.al. MP# 0066 9,935.00
4. Alejo Raagas MP# 0067 4,805.00
5. Maribeth Bregoli.,et.al. MP# 0068 26,787.32
6. Ramil Verra.,et.al. MP# 0069 13,162.50
7. Elizabeth Barbarona.,et.al. MP# 0070 15,889.00
SUB-TOTAL (January 16-31, 2022) 163,562.58
02/10/2022 February 1-15, 2021. Check no. 04618425
1. Ramil Verra,et.,al. MP# 0090 13,162.50
2. Emilio Almedora.,et.al. MP# 0091 8,939.03
3. Maribeth Bregoli.,et.al. MP# 0092 24,771.14
4. Alejo Raagas MP# 0093 4,670.00
5. Michelle Cultura.,et.al. MP# 0094 32,662.50
6. Delmark Lasquite.,et.al. MP# 0095 57,085.00
7. Elizabeth Barbarona.,et.al. MP# 0096 14,566.73
SUB-TOTAL (February 1-15, 2022) 155,856.90
02/21/2022 February 16-28, 2021. Check no. 04618450
1. Elizabeth Barbarona,et.,al. MP# 0125 12,318.76
2. Alejo Raagas MP# 0126 3,830.00
3. Delmark Lasquite.,et.al. MP# 0127 49,135.00
4. Emilio Almedora.,et.al. MP# 0128 7,010.00
5. Michelle Cultura.,et.al. MP# 0129 26,487.50
6. Maribeth Bregoli.,et.al. MP# 0130 19,135.59
7. Ramil Verra.,et.al. MP# 0131 11,212.50
SUB-TOTAL (February 16-28, 2022) 129,129.35

03/11/2022 March 1-15, 2021. Check no. 04618534

1. Elizabeth Barbarona,et.,al. MP# 00152 16,163.37
2. Michelle Cultura.,et.al. MP# 00153 34,612.50
3. Maribeth Bregoli.,et.al. MP# 00154 27,423.64
4. Delmark Lasquite.,et.al MP# 00155 68,250.00
5. Ramil Verra.,et.al. MP# 00156 14,625.00
6. Alejo Raagas MP# 00157 4,875.00
LGU Javier, Leyte Annex B
Payments of Wages for Job Orders
Date Payee Reference Amount
7. Emilio Almedora.,et.al. MP# 00158 10,324.03
SUB-TOTAL (March 1-15, 2022) 176,273.54

03/24/2022 March 16-31, 2021. Check no. 04618597

1. Ramil Verra,et.,al. MP# 00191 15,600.00
2. Elizabeth Barbarona.,et.al. MP# 00192 17,084.07
3. Delmark Lasquite.,et.al. MP# 00193 72,600.00
4. Alejo Raagas MP# 00194 5,000.00
5. Emilio Almedora.,et.al. MP# 00195 11,274.96
6. Michelle Cultura.,et.al. MP# 00196 37,537.50
7. Maribeth Bregoli.,et.al. MP# 00197 29,877.52
SUB-TOTAL (March 16-31, 2022) 188,974.05
04/06/2022 April 1-15, 2022. Check no. 04618646
1. Maribeth Bregoli,et.al. MP# 0217 19,146.29
2. Ramil Verra,et.,al. MP# 0218 14,625.00
3. Emilio Almedora.,et.al. MP# 0219 8,775.00
4. Alejo Raagas MP# 0220 4,875.00
5. Elizabeth Barbarona.,et.al. MP# 0221 14,874.88
6. Delmark Lasquite.,et.al. MP# 0222 68,250.00
7. Michelle Cultura.,et.al. MP# 0223 29,737.50
SUB-TOTAL (April 1-15, 2022) 160,283.67
04/25/2022 April 16-30, 2022. Check no. 04618688
1. Michelle Cultura,et.al. MP# 0252 32,162.15
2. Alejo Raagas MP# 0253 4,675.00
3. Delmark Lasquite.,et.al. MP# 0254 66,550.00
4. Elizabeth Barbarona.,et.al. MP# 0255 15,468.55
5. Emilio Almedora.,et.al. MP# 0256 9,350.00
6. Ramil Verra.,et.al. MP# 0257 14,625.00
7. Maribeth Bregoli.,et.al. MP# 0258 21,980.02
SUB-TOTAL (April 16-30, 2022) 164,810.72
05/10/2022 May 1-15, 2022. Check no. 04618723
1. Delmark Lasquite,et.al. MP# 0294 66,520.00
2. Elizabeth Barbarona.,et.al. MP# 0295 13,828.26
3. Maribeth Bregoli.,et.al. MP# 0296 17,509.56
4. Michelle Cultura.,et.al. MP# 0297 26,747.50
5. Emilio Almedora.,et.al. MP# 0298 6,989.03
6. Ramil Verra.,et.al. MP# 0299 13,162.50
7. Alejo Raagas MP# 0300 4,335.09
SUB-TOTAL (May 1-15, 2022) 149,091.94
05/20/2022 May 16-31, 2022. Check no. 04618774
1. Alejo Raagas MP# 0330 4,805.00
2. Emilio Almedora.,et.al. MP# 0331 10,910.00
3. Michelle Cultura.,et.al. MP# 0332 36,335.00
4. Maribeth Bregoli.,et.al. MP# 0333 28,295.86
LGU Javier, Leyte Annex B
Payments of Wages for Job Orders
Date Payee Reference Amount
5. Ramil Verra.,et.al. MP# 0334 14,137.50
6. Elizabeth Barbarona.,et.al. MP# 0335 16,871.46
7. Delmark Lasquite.,et.al. MP# 0336 70,385.00
SUB-TOTAL (May 16-31, 2022) 181,739.82
06/10/2022 June 1-15, 2022. Check no. 04618863
1. Maribeth Bregoli,et.al. MP# 0356 27,548.83
2. Delmark Lasquite.,et.al. MP# 0357 66,845.00
3. Alejo Raagas MP# 0358 4,335.09
4. Emilio Almedora.,et.al. MP# 0359 10,315.00
5. Ramil Verra.,et.al. MP# 0360 13,162.50
6. Elizabeth Barbarona.,et.al. MP# 0361 15,445.81
7. Michelle Cultura.,et.al. MP# 0362 35,197.50
8. Maribeth Bregoli.,et.al. MP# 0363 1,909.36
SUB-TOTAL (June 1-15, 2022) 174,759.09
06/23/2022 June 16-30, 2022. Check no. 04618894
1. Michelle Cultura,et.al. MP# 0400 33,532.50
2. Elizabeth Barbarona.,et.al. MP# 0401 15,552.51
3. Delmark Lasquite.,et.al. MP# 0402 59,660.00
4. Ramil Verra.,et.al. MP# 0403 13,162.50
5. Emilio Almedora.,et.al. MP# 0404 9,935.00
6. Alejo Raagas MP# 0405 4,480.00
7. Maribeth Bregoli.,et.al. MP# 0406 26,067.85
SUB-TOTAL (June 16-30, 2022) 162,390.36
07/11/2022 July 1-15, 2022. Check no. 04618972
1. Ramil Verra.,et.al. MP# 0428 14,287.50
2. Maribeth Bregoli.,et.al. MP# 0429 46,965.00
3. Emilio Almedora.,et.al. MP# 0430 11,140.00
4. Alejo Raagas MP# 0431 4,710.09
5. Elizabeth Barbarona.,et.al. MP# 0432 16,690.60
6. Delmark Lasquite.,et.al. MP# 0433 72,095.00
SUB-TOTAL (July 1-15, 2022) 165,888.19
07/25/2022 July 16-31, 2022. Check no. 04619061
1. Elizabeth Barbarona.,et.al. MP# 0464 17,191.78
2. Alejo Raagas MP# 0465 5,205.00
3. Ramil Verra.,et.al. MP# 0466 15,337.50
4. Maribeth Bregoli.,et.al. MP# 0467 44,235.00
5. Delmark Lasquite.,et.al. MP# 0468 76,635.00
6. Emilio Almedora.,et.al. MP# 0469 9,710.00
SUB-TOTAL (July 16-31, 2022) 168,314.28
08/08/2022 August 1-15, 2022. Check no. 04619128
1. Elizabeth Barbarona.,et.al. MP# 0491 16,947.22
2. Maribeth Bregoli.,et.al. MP# 0492 46,965.00
3. Ramil Verra.,et.al. MP# 0493 14,287.50
4. Delmark lasquite,et.al. MP# 0494 66,000.00
5. Emilio Almedora.,et.al. MP# 0495 11,140.00
6. Alejo Raagas MP# 0496 4,710.09
LGU Javier, Leyte Annex B
Payments of Wages for Job Orders
Date Payee Reference Amount
SUB-TOTAL (August 1-15, 2022) 160,049.81
08/22/2022 August 16-31, 2022. Check no. 04619129
1. Delmark Lasquite.,et.al. MP# 0525 71,430.00
2. Alejo Raagas MP# 0526 5,205.00
3. Elizabeth Barbarona.,et.al. MP# 0527 17,730.64
4. Emilio Almedora,et.al. MP# 0528 10,760.00
5. Ramil Verra.,et.al. MP# 0529 15,337.50
6. Maribeth Bregoli.,et.al. MP# 0530 47,735.00
SUB-TOTAL (August 16-31, 2022) 168,198.14
09/12/2022 Sept. 1-15, 2022. Check no. 04619318
1. Maribeth Bregoli.,et.al. MP# 0553 46,790.00
2. Delmark Lasquite.,et.al. MP# 0554 67,050.00
3. Elizabeth Barbarona.,et.al. MP# 0555 16,520.36
4. Ramil Verra,et.al. MP# 0556 14,287.50
5. Emilio Almedora.,et.al. MP# 0557 9,961.82
6. Alejo Raagas MP# 0558 4,710.09
SUB-TOTAL (September 1-15, 2022) 159,319.77
09/23/2022 Sept. 16-30, 2022. Check no. 04619369
1. Maribeth Bregoli.,et.al. MP# 0588 46,860.00
2. Emilio Almedora.,et.al. MP# 0589 10,760.00
3. Alejo Raagas MP# 0590 4,855.00
4. Ramil Verra,et.al. MP# 0591 14,287.50
5. Delmark Lasquite.,et.al. MP# 0592 64,480.00
6. Elizabeth Barbarona.,et.al. MP# 0593 16,506.36
SUB-TOTAL (September 16-30, 2022) 157,748.86

10/10/2022 Oct. 1-15, 2022. Check no. 04619462

1. Elizabeth Barbarona.,et.al. MP# 0613 16,147.75
2. Alejo Raagas MP# 0614 4,710.09
3. Ramil Verra.,et.al. MP# 0615 14,287.50
4. Emilio Almedora,et.al. MP# 0616 8,911.82
5. Maribeth Bregoli.,et.al. MP# 0617 43,640.00
6. Delmark Lasquite.,et.al. MP# 0618 66,525.12
SUB-TOTAL (October 1-15, 2022) 154,222.28
10/24/2022 Oct. 16-31, 2022. Check no. 04619515
1. Delmark Lasquite.,et.al. MP# 0646 70,430.00
2. Maribeth Bregoli.,et.al. MP# 0647 41,785.00
3. Emilio Almedora,et.al. MP# 0648 8,660.00
4. Ramil Verra,et.al. MP# 0649 15,337.50
5. Alejo Raagas MP# 0650 5,205.00
6. Elizabeth Barbarona.,et.al. MP# 0651 15,271.88
SUB-TOTAL (October 16-31, 2022) 156,689.38

11/10/2022 Nov. 1-15, 2022. Check no. 04619603

1. Delmark Lasquite.,et.al. MP# 0683 67,050.00
2. Elizabeth Barbarona.,et.al. MP# 0684 14,982.70
LGU Javier, Leyte Annex B
Payments of Wages for Job Orders
Date Payee Reference Amount
3. Alejo Raagas MP# 0685 4,710.09
4. Emilio Almedora,et.al. MP# 0686 7,861.82
5. Ramil Varra.,et.al. MP# 0687 14,287.50
6. Maribeth Bregoli,et.al. MP# 0688 42,590.00
SUB-TOTAL (November 1-15, 2022) 151,482.11
11/23/2022 Nov. 16-30, 2022. Check no. 04619675
1. Maribeth Bregoli.,et.al. MP# 0716 51,760.00
2. Ramil Verra.,et.al. MP# 0717 14,287.50
3. Delmark Lasquite.,et.al. MP# 0718 66,580.00
4. Elizabeth Barbarona,et.al. MP# 0719 16,312.41
5. Emilio Almedora.,et.al. MP# 0720 9,710.00
6. Alejo Raagas MP# 0721 4,855.00
SUB-TOTAL (November 16-30, 2022) 163,504.91
12/09/2022 Dec. 1-15, 2022. Check no. 04619745
1. Elizabeth Barbarona.,et.al. MP# 0744 16,051.65
2. Maribeth Bregoli.,et.al. MP# 0745 53,615.00
3. Emilio Almedora,et.al. MP# 0746 8,910.37
4. Delmark Lasquite,et.al. MP# 0747 67,050.00
5. Alejo Raagas MP# 0748 4,710.09
6. Ramil Verra,et.al. MP# 0749 14,287.50
SUB-TOTAL (December 1-15, 2022) 164,624.61
12/16/2022 Dec. 16-31, 2022. Check no. 04619976
2. Emilio Almedora.,et.al. MP# 0803 9,710.00
3. Ramil Verra.,et.al. MP# 0804 15,337.50
4. Delmark Lasquite,et.al. MP# 0805 71,130.00
5. Alejo Raagas MP# 0806 5,205.00
6. Maribeth Bregoli,et.al. MP# 0807 55,435.00
7. Elizabeth Barbarona,et.al. MP# 0808 17,210.00
SUB-TOTAL (December 16-31, 2022) 174,027.50

GRAND TOTAL 3,762,601.93