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                                                                                                   Appendix D.1


                                            Province of Negros Oriental
                                           Municipality of La Libertad
                                       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                                                      811,334.25      1,519,690.37
   Share from Internal Revenue Allotment                                      178,830,803.00    168,293,697.00
   Receipts from Business/Service Income                                       10,939,074.25     16,960,277.02
   Interest Income                                                                 15,719.83        327,558.63
   Dividend Income                                                                      0.00              0.00
   Other Receipts                                                               1,988,777.00      2,557,419.31
   Total Cash Inflows                                                         192,585,708.33    189,658,642.33
Cash Outflows
  Payment of Expenses                                                          90,785,522.22     122,709,264.25
  Payments to Suppliers and Creditors                                           18192759.72        24519226.29
  Payments to Employees                                                        51,710,170.06      82,717,214.05
  Interest Expense                                                                      0.00               0.00
  Other Expenses                                                               24,545,108.78      36,126,468.65
  Total Cash Outflows                                                         185,233,560.78     266,072,173.24
Net Cash Flows from Operating Activities                                        7,352,147.55    (76,413,530.91)
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                       11,506,974.75     16,669,180.25
  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                                                           11,506,974.75     16,669,180.25
Net Cash Flows from Investing Activities                                      (11,506,974.75)   (16,669,180.25)
Cash Flows from Financing Activities
Cash Inflows
   Proceeds from Issuance of Bonds                                                      0.00               0.00
   Proceeds from Loans                                                                  0.00               0.00
    Total Cash Inflows                                                                  0.00               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                                                0.00               0.00
Total Cash Provided by Operating, Investing, and Financing Activities
                                                                              (4,154,827.20)    (93,082,711.16)
Add: Cash at the Beginning of the Year                                        17,968,227.74     111,050,938.90
Cash Balance at the End of the Year                                           13,813,400.54      17,968,227.74