Page 15 of 67

                                                Republic of the Philippines
                                               Province of Negros Oriental
                                              Municipality of Sta. Catalina

                                                Statement of Cash Flows
                                         For the Year Ended December 31, 2024
                                        (With Comparative Figures for CY 2023)

                                                                         Note            2024                 2023

Cash Flow from Operating Activities
Cash Inflows
   Collection from Taxpayers                                                     ₱    20,987,733.72 ₱      18,048,992.77
   Share from Internal Revenue Allotment                                              357,663,539.70       342,023,696.80
   Receipts from Business/Service income                                                9,198,370.00       12,790,019.21
   Interest Income                                                                        567,783.47          547,818.59
   Collection of Receivables                                                               15,903.85           14,920.27
   Other Receipts                                                                     98,039,797.78       106,134,440.96
   Adjustments                                                                         (8,929,563.43)       7,770,755.95
   Total Cash Inflows                                                            ₱   477,543,565.09 ₱     487,330,644.55
Cash Outflows
   Payment to Suppliers and Creditors                                            ₱    22,343,083.17 ₱     114,592,134.56
   Payment to Employees                                                              145,755,982.50       127,697,075.36
   Other Expenses                                                                    212,788,889.46       139,115,884.62
   Adjustments                                                                        (4,229,305.72)        2,838,375.43
   Total Cash Outflow                                                            ₱   376,658,649.41 ₱     384,243,469.97
Net Cash Flow from Operating Activities                                   29     ₱   100,884,915.68 ₱     103,087,174.58
Cash Flow from Investing Activities
Cash Outflows
   Purchase/Construction of Property, Plant & Equipment                          ₱    71,819,400.00 ₱      69,241,189.79
   Total Cash Outflow                                                            ₱    71,819,400.00 ₱      69,241,189.79
Net Cash Flow from Investing Activities                                          ₱   (71,819,400.00) ₱    (69,241,189.79)
Cash Flow from Financing Activities
Cash Inflows
   Proceeds from Loans                                                                38,512,866.46                  -
   Total Cash Inflows                                                            ₱    38,512,866.46 ₱                -
Cash Outflows
   Payment of loan amortization                                                  ₱    12,176,939.33   ₱     5,237,784.91
   Total Cash Outflow                                                            ₱    12,176,939.33   ₱     5,237,784.91
Net Cash Flow from Financing Activities                                          ₱    26,335,927.13   ₱    (5,237,784.91)
Total Cash Provided by Operating, Investing and Financing Activities                  55,401,442.81        28,608,199.88
Add: Cash at the Beginning of the year                                               559,983,682.59       531,375,482.71
Cash Balance at the End of the Year                                              ₱   615,385,125.40   ₱   559,983,682.59

(See accompanying Notes to Financial Statements.)




                                                                                                                         7