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Appendix D.1
Province of Negros Oriental
Municipality of Pamplona
STATEMENT OF CASH FLOWS
General Fund
For the Year Ended December 31, 2024
(With Comparative Figures for CY 2023)
2024 2023
Cash Flows from Operating Activities:
Cash Inflows:
Collection from Taxpayers ₱ 6,555,038.46 ₱ 5,459,192.50
Share from Internal Revenue Allotment 191,335,191.00 180,076,784.00
Receipts from business/service income
Interest Income 89,427.48 212,526.79
Dividend Income
Other Receipts 3,875,620.61 7,319,166.20
Total Cash Inflow 201,855,277.55 193,067,669.49
Cash Outflows:
Payment of expenses
Payments to suppliers and creditors 78,045,094.00 90,479,529.05
Payments to employees 62,828,731.39 57,886,139.76
Interest Expenses 3,064,940.41 3,509,062.00
Other Expenses 10,571,134.40 7,335,120.91
Total Cash Outflow 154,509,900.20 159,209,851.72
Net Cash from Operating Activities 47,345,377.35 33,857,817.77
Cash Flows from Investing Activities:
Cash Inflows:
Proceeds from Sale of Investment Property - -
Proceeds from Sale/Disposal of Property, Plant & Equipment - -
Proceeds from Sale of Non-Current Investments - -
Collection of Principal on loans to other entities - -
Total Cash Inflow - -
Cash Outflows:
Purchase/Construction of Investment Property - -
Purchase/Construction of Property, Plant & Equipment 40,105,299.20 27,781,972.39
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflow 40,105,299.20 27,781,972.39
Net Cash from Investing Activities (40,105,299.20) (27,781,972.39)
Cash Flows from Financing Activities:
Cash Inflows:
Proceeds from issuance of bonds - -
Proceeds from Loans - -
Total Cash Inflow - -
Cash Outflows:
Payment of Long-Term Liabilities - -
. Retirement/Redemption of Debt Securities - -
Payment of Loan Amortization 8,877,333.36 8,977,653.81
Total Cash Outflow 8,877,333.36 8,977,653.81
Net Cash from Financing Activities (8,877,333.36) (8,977,653.81)
Total Cash Provided by Operating, Investing & Financing Activities (1,637,255.21) (2,901,808.43)
Cash, Beginning of the Period 177,222,569.68 180,124,378.11
Cash, at the end of the Period ₱ 175,585,314.47 ₱ 177,222,569.68