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Appendix D.1
Province of Negros Oriental
Municipality of Sibulan
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 ₱ 55,362,197.23 ₱ 49,126,611.29
Share from Internal Revenue Allotment 238,180,268.00 224,122,774.00
Receipts from business/service income 26,399,094.48 25,228,278.23
Interest Income 103,987.54 31,196.66
Dividend Income - -
Other Receipts 126,387,141.14 26,708,730.38
Total Cash Inflow 446,432,688.39 325,217,590.56
Cash Outflows:
Payment of expenses 126,392,331.10 121,395,370.98
Payments to suppliers and creditors 13,392,733.44 18,714,366.77
Payments to employees 91,947,830.78 83,250,499.64
Interest Expenses - -
Other Expenses 132,920,452.06 16,252,648.61
Total Cash Outflow 364,653,347.38 239,612,886.00
Net Cash from Operating Activities 81,779,341.01 85,604,704.56
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 68,264,381.39 53,461,190.10
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflow 68,264,381.39 53,461,190.10
Net Cash from Investing Activities (68,264,381.39) (53,461,190.10)
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 - -
Total Cash Outflow - -
Net Cash from Financing Activities - -
Total Cash Provided by Operating, Investing & Financing Activities 13,514,959.62 32,143,514.46
Cash, Beginning of the Period 305,133,831.02 272,990,316.56
Cash, at the end of the Period ₱ 318,648,790.64 ₱ 305,133,831.02