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                                                   Republic of the Philippines
                                                  Province of Negros Oriental
                                                 MUNICIPALITY OF BASAY

                                                   Statement of Cash Flows
                                             For the Year Ended December 31, 2024
                                            (With Comparative Figures for CY 2023)

                                                                         Note                2024                  2023
Cash Flows from Operating Activities
Cash Inflows
   Collection from Taxpayers                                                         ₱     1,654,015.20    ₱     1,152,170.32
   Share from Internal Revenue Allotment                                                 155,434,108.00        146,296,000.00
   Receipts from business/service income                                                   3,995,508.72          3,798,289.82
   Interest Income                                                                            25,724.64             38,129.19
   Other Receipts                                                                         48,631,958.68         36,807,390.35
   Total Cash Inflows                                                                ₱   209,741,315.24    ₱   188,091,979.68
Cash Outflows
   Payment to Suppliers and Creditors                                                ₱   115,379,487.89    ₱    78,219,883.55
   Payment to Employees                                                                   75,759,163.88         68,972,019.17
   Other Expenses                                                                         11,046,202.38         12,890,493.97
   Total Cash Outflows                                                               ₱   202,184,854.15    ₱   160,082,396.69
Net Cash Flow from Operating Activities                                   22         ₱     7,556,461.09    ₱    28,009,582.99
Cash Flows from Investing Activities
Cash Outflows
   Purchase/Construction of Property, Plant and Equipment                            ₱    14,919,905.64    ₱    88,925,629.26
   Total Cash Outflows                                                               ₱    14,919,905.64    ₱    88,925,629.26
Net Cash from Investing Activities                                                   ₱   (14,919,905.64)   ₱   (88,925,629.26)
Cash Flows from Financing Activities
Cash Inflows
   Proceeds from Loans                                                               ₱              0.00   ₱    54,722,842.23
   Total Cash Inflows                                                                ₱              0.00   ₱    54,722,842.23
Cash Outflows
   Payment of loan amortization                                                      ₱     6,193,942.50    ₱    22,126,340.92
   Total Cash Outflows                                                               ₱     6,193,942.50    ₱    22,126,340.92
Net Cash from Investing Activities                                                   ₱    (6,193,942.50)   ₱    32,596,501.31
Total Cash Provided by Operating, Investing and Financing Activities                     (13,557,387.05)       (28,319,544.96)
Add: Cash at the Beginning of the year                                                    74,067,205.10        102,386,750.06
Cash Balance at the End of the Year                                                  ₱    60,509,818.05    ₱    74,067,205.10


                            See Accompanying Notes to Financial Statements




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