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                                                       Republic of the Philippines
                                                      Province of Negros Oriental
                                                        CITY OF BAYAWAN

                                                      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                                                             ₱     85,477,215.52 ₱      87,914,975.90
      Share from Internal Revenue Allotment                                                     1,506,305,345.00     1,419,914,498.00
      Receipts from business/service income                                                        35,646,383.01        34,444,024.57
      Collection of Receivables                                                                     3,176,552.47         1,776,257.93
      Interest Income                                                                               3,826,740.56         4,149,226.29
      Other Receipts                                                                              171,611,994.68       166,222,457.75
      Adjustments                                                                                  (5,275,860.78)       (6,663,301.87)
      Total Cash Inflows                                                                    ₱ 1,800,768,370.46 ₱ 1,707,758,138.57
   Cash Outflows
      Payment of Expenses                                                                   ₱    781,778,800.93 ₱     783,747,716.07
      Payment to Suppliers and Creditors                                                         313,281,190.80       259,477,604.06
      Payment to Employees                                                                       265,068,297.11       209,684,689.25
      Other Expenses                                                                             241,900,620.09       161,389,049.14
      Adjustments                                                                                   1,162,087.05           22,382.24
      Total Cash Outflows                                                                   ₱ 1,603,190,995.98 ₱ 1,414,321,440.76
   Net Cash Flow from Operating Activities                                            23    ₱    197,577,374.48 ₱     293,436,697.81
   Cash Flows from Investing Activities
   Cash Inflows
      Proceeds from Sale/Disposal of Property, Plant and Equipment                          ₱           3,586.87 ₱              837.50
      Collection of Long Term-Loan and Fund Transfer from Other agencies                    ₱     44,259,647.00 ₱        9,536,189.21
      Total Cash Inflows                                                                    ₱     44,263,233.87 ₱        9,537,026.71
   Cash Outflows
     Purchase/Construction of Property, Plant and Equipment                                      860,082,786.62       525,361,372.99
     Grant of Loans                                                                                3,300,000.00         2,300,000.00
     Total Cash Outflows                                                                    ₱    863,382,786.62 ₱     527,661,372.99
   Net Cash Used in Investing Activities                                                    ₱   (819,119,552.75) ₱   (518,124,346.28)
   Cash Flows from Financing Activities
   Cash Inflows
     Proceeds from Loans                                                                    ₱     37,499,269.15 ₱      56,971,145.26
     Total Cash Inflows                                                                     ₱     37,499,269.15 ₱      56,971,145.26
   Cash Outflows
     Payment of loan amortization                                                           ₱    51,429,169.68 ₱     24,906,543.68
     Total Cash Outflows                                                                         51,429,169.68       24,906,543.68
   Net Cash from Financing Activities                                                       ₱   (13,929,900.53) ₱    32,064,601.58
   Total Cash Used in Operating, Investing and Financing Activities                         ₱ (635,472,078.80) ₱ (192,623,046.89)
   Add: Cash at the Beginning of the year                                                     1,658,587,517.95    1,851,210,564.84
   Cash Balance at the End of the Year                                                      ₱ 1,023,115,439.15 ₱ 1,658,587,517.95

(See Accompanying Notes to Financial Statements.)




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