Page 96 of 103
Appendix D.1
Province of Negros Oriental
Municipality of San Jose
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 ₱ 5,715,573.56 ₱ 5,011,757.77
Share from Internal Revenue Allotment 113,724,894.00 107,028,576.00
Receipts from business/service income 14,720,463.93 13,277,410.14
Interest Income 73,426.53 74,398.05
Dividend Income - -
Other Receipts 69,000,973.96 35,005,898.82
Total Cash Inflow 203,235,331.98 160,398,040.78
Cash Outflows:
Payment of expenses - -
Payments to suppliers and creditors 132,587,320.83 89,523,424.37
Payments to employees 55,981,471.06 50,091,811.51
Interest Expenses 1,072,430.05 964,712.20
Other Expenses - 170,489.01
Total Cash Outflow 189,641,221.94 140,750,437.09
Net Cash from Operating Activities 13,594,110.04 19,647,603.69
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 39,166,854.05 53,444,898.77
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflow 39,166,854.05 53,444,898.77
Net Cash from Investing Activities (39,166,854.05) (53,444,898.77)
Cash Flows from Financing Activities:
Cash Inflows:
Proceeds from issuance of bonds - -
Proceeds from Loans 13,541,529.63 32,470,121.74
Total Cash Inflow 13,541,529.63 32,470,121.74
Cash Outflows:
Payment of Long-Term Liabilities - -
. Retirement/Redemption of Debt Securities - -
Payment of Loan Amortization - -
Total Cash Outflow - -
Net Cash from Financing Activities 13,541,529.63 32,470,121.74
Total Cash Provided by Operating, Investing & Financing Activities (12,031,214.38) (1,327,173.34)
Cash, Beginning of the Period 81,207,593.79 82,534,767.13
Cash, at the end of the Period ₱ 69,176,379.41 ₱ 81,207,593.79