26. Reconciliation of Net Cash Flows from Operating Activities to Surplus/(Deficit)
2024 2023
Surplus/(Deficit) ₱ 14,846,781.08 ₱ (1,021,686.16)
Non-cash Transactions
Depreciation 33,864,117.48 32,991,938.29
Other Non-cash Losses
Increase/(Decrease) in Payables (18,226,693.00) (862,971.15)
(Increase)/Decrease in Current Assets (15,047,193.66) (14,860,786.67)
Prior Years 61,318.83 (5,284,614.45)
Grants in Kind (50,000.00)
Net Cash from Operating Activities ₱ 15,498,330.73 ₱ 10,911,879.86
27. Reconciliation between actual amounts on a comparable basis as presented in the
Statement of Comparison of Budget and Actual amounts and in the Statement of
Financial Performance for the Year Ended December 31, 2024
See page 27 for details.
28. Local Disaster Risk Reduction Management Fund (LDRRMF)
The LDRRMF represents the amount set aside by the LGU to support its disaster risk
management activities pursuant to R.A. No. 10121 otherwise known as the “Philippine
Disaster Risk Reduction and Management Act of 2010”. The amount available for
utilization and utilized during the year totaled ₱41,671,211.42 and ₱16,111,196.57,
respectively, broken down as follows:
Amount
Particulars
Available Utilized Balance
Current Year Appropriation:
Quick Response Fund (QRF) ₱ 3,809,417.30 ₱ 0.00 ₱ 3,809,417.30
Mitigation Fund (MF)
MOOE 1,720,000.00 1,110,391.00 609,609.00
Capital Outlay 7,168,640.37 0.00 7,168,640.37
Subtotal ₱ 12,698,057.67 ₱ 1,110,391.00 ₱ 11,587,666.67
Continuing Appropriation:
Capital Outlay ₱ 5,250,000.00 ₱ 2,480,030.70 ₱ 2,769,969.30
Special Trust Fund:
CY 2023 ₱ 4,632,820.57 ₱ 2,922,000.00 ₱ 1,710,820.57
CY 2022 9,233,674.76 1,192,800.00 8,040,874.76
CY 2021 5,968,806.57 4,518,123.02 1,450,683.55
CY 2020 3,887,851.85 3,887,851.85 0.00
Subtotal ₱ 23,723,153.75 ₱ 12,520,774.87 ₱ 11,202,378.88
Total ₱ 41,671,211.42 ₱ 16,111,196.57 ₱ 25,560,014.85
24
