Note 22 – Reconciliation of Net Cash Flows from Operating Activities to Surplus/
(Deficit)
2024 2023
Surplus/(Deficit) ₱ 13,780,021.16 ₱ 9,606,300.63
Non-cash transactions:
Donated Asset (Payloader) 0.00 0.00
Depreciation 17,719,217.60 16,311,202.95
Loss on Sale of Property, Plant and 0.00 0.00
Equipment
Impairment Loss 0.00 0.00
Increase (Decrease) in payables 20,420,947.31 13,099,135.12
Decrease (Increase) in current assets 16,346,801.89 (20,629,452.96)
Decrease (Increase) in receivables (7,154,245.63) 2,003,248.04
Net Cash from Operating Activities ₱ 61,112,742.33 ₱ 20,390,433.78
Note 23 – Local Disaster Risk Reduction Management Fund (LDRRMF)
The Local Disaster Risk Reduction Management Fund represents the amount set aside by the
LGU to support its disaster risk reduction management activities pursuant to Republic Act
10121, otherwise known as “Philippine Disaster Risk Reduction and Management Act of
2010.” The amount available and utilized during the year 2024 totalled ₱20,376,962.26 and
₱8,244,282.74, respectively, broken down as follows:
Amount
Particulars
Available Utilized Balance
Current Year Appropriation
Quick Response Fund (QRF) ₱ 2,880,285.73 ₱ 0.00 ₱ 2,880,285.73
Mitigation Fund (MF)
MOOE 6,220,666.72 2,471,103.80 3,749,562.92
Capital Outlay 500,000.00 469,500.00 30,500.00
Sub-total ₱ 9,600,952.45 ₱ 2,940,603.80 ₱ 6,660,348.65
Continuing Appropriation
CY 2023 ₱ 5,000,000.00 ₱ 4,999,450.94 ₱ 549.06
Sub-total ₱ 5,000,000.00 ₱ 4,999,450.94 ₱ 549.06
Special Trust Fund
CY 2021 ₱ 161,859.00 0.00 ₱ 161,859.00
CY 2022 770,011.00 0.00 770,011.00
CY 2023 4,644,139.81 304,228.00 4,339,911.81
Sub-total ₱ 5,576,009.81 ₱ 304,228.00 ₱ 5,271,781.81
GRAND TOTAL ₱ 20,176,962.26 ₱ 8,244,282.74 ₱ 11,932,679.52
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