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                                                                                                   Appendix D.1


                                            Province of Negros Oriental
                                             Municipality of Tayasan
                                       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                                                   17,884,384.63     18,280,231.24
   Share from Internal Revenue Allotment                                      175,687,264.00    165,342,227.00
   Receipts from Business/Service Income                                                0.00              0.00
   Interest Income                                                                423,880.64        388,643.91
   Dividend Income                                                                      0.00              0.00
   Other Receipts                                                              52,672,812.23     32,477,827.57
   Total Cash Inflows                                                         246,668,341.50    216,488,929.72
Cash Outflows
  Payment of Expenses                                                           34,363,112.57    30,137,409.79
  Payments to Suppliers and Creditors                                           58,060,167.76    42,705,742.87
  Payments to Employees                                                         79,618,144.41    74,071,384.98
  Interest Expense                                                               5,631,917.09     2,748,619.75
  Other Expenses                                                                73,156,195.43    49,123,752.78
  Total Cash Outflows                                                         250,829,537.26    198,786,910.17
Net Cash Flows from Operating Activities                                       (4,161,195.76)    17,702,019.55
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                       35,462,003.80     80,700,628.09
  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                                                           35,462,003.80     80,700,628.09
Net Cash Flows from Investing Activities                                      (35,462,003.80)   (80,700,628.09)
Cash Flows from Financing Activities
Cash Inflows
   Proceeds from Issuance of Bonds                                                       0.00              0.00
   Proceeds from Loans                                                           9,324,015.35     43,954,219.38
    Total Cash Inflows                                                          9,324,015.35     43,954,219.38
Cash Outflows
  Payment of Long-Term Liabilities                                                       0.00              0.00
  Retirement/Redemption of Debt Securities                                               0.00              0.00
  Payment of Loan Amortization                                                   9,197,310.02      6,211,725.40
  Total Cash Outflows                                                           9,197,310.02      6,211,725.40
Net Cash Flows from Financing Activities                                          126,705.33     37,742,493.98
Total Cash Provided by Operating, Investing, and Financing Activities
                                                                              (39,496,494.23)   (25,256,114.56)
Add: Cash at the Beginning of the Year                                        117,187,625.23    142,443,739.79
Cash Balance at the End of the Year                                            77,691,131.00    117,187,625.23