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                                                                                                    Appendix D.1


                                            Province of Negros Oriental
                                            Municipality of Jimalalud
                                       STATEMENT OF CASH FLOWS
                                                   General Fund
                                      For the Year Ended December 31, 2024
                                     (With Comparative Figures for CY 2023)

                                                                                  2024              2023
Cash Inflows
   Collection from Taxpayers                                                     7,906,933.71      7,252,746.20
   Share from Internal Revenue Allotment                                       158,457,756.00    149,131,908.00
   Receipts from Business/Service Income                                                 0.00              0.00
   Interest Income                                                                       0.00              0.00
   Dividend Income                                                                       0.00              0.00
   Other Receipts                                                                  372,952.00        138,358.96
   Total Cash Inflows                                                          166,737,641.71    156,523,013.16
Cash Outflows
  Payment of Expenses                                                           66,621,848.02     66,738,729.67
  Payments to Suppliers and Creditors                                                    0.00              0.00
  Payments to Employees                                                         60,122,380.76     58,570,643.72
  Interest Expense                                                                       0.00              0.00
  Other Expenses                                                                         0.00              0.00
  Total Cash Outflows                                                          126,744,228.78    125,309,373.39
Net Cash Flows from Operating Activities                                        39,993,412.93     31,213,639.77
Cash Flows from Investing Activities
Cash Inflows
   Proceeds from Sale of Investment Property                                             0.00               0.00
   Proceeds from Sale/Disposal of Property, Plant, and Equipment                         0.00               0.00
   Proceeds from Sale of Non-Current Investments                                         0.00               0.00
   Collection of Principal on Loans to Other Entities                                    0.00               0.00
   Total Cash Inflows                                                                    0.00               0.00
Cash Outflows
  Purchase/Construction of Investment Property                                            0.00              0.00
  Purchase/Construction of Property, Plant, and Equipment                       145,071,394.04     34,356,825.43
  Investment                                                                              0.00              0.00
  Purchase of Bearer Biological Assets                                                    0.00              0.00
  Purchase of Intangible Assets                                                           0.00              0.00
  Grant of Loans                                                                          0.00              0.00
  Total Cash Outflows                                                           145,071,394.04     34,356,825.43
Net Cash Flows from Investing Activities                                      (145,071,394.04)   (34,356,825.43)
Cash Flows from Financing Activities
Cash Inflows
   Proceeds from Issuance of Bonds                                                       0.00               0.00
   Proceeds from Loans                                                          90,221,976.72               0.00
    Total Cash Inflows                                                         90,221,976.72                0.00
Cash Outflows
  Payment of Long-Term Liabilities                                                      0.00                0.00
  Retirement/Redemption of Debt Securities                                              0.00                0.00
  Payment of Loan Amortization                                                          0.00                0.00
  Total Cash Outflows                                                                   0.00                0.00
Net Cash Flows from Financing Activities                                         90221976.72                0.00
Total Cash Provided by Operating, Investing, and Financing Activities
                                                                              (14,856,004.39)     (3,143,185.66)
Add: Cash at the Beginning of the Year                                        162,711,822.73     165,855,008.39
Cash Balance at the End of the Year                                           147,855,818.34     162,711,822.73