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                                                                                                  Appendix D.3


                                            Province of Negros Oriental
                                             Municipality of Tayasan
                                       STATEMENT OF CASH FLOWS
                                                    Trust Fund
                                      For the Year Ended December 31, 2024
                                     (With Comparative Figures for CY 2023)

                                                                                2024             2023
Cash Inflows
   Collection from Taxpayers                                                            0.00             0.00
   Share from Internal Revenue Allotment                                                0.00             0.00
   Receipts from Business/Service Income                                                0.00             0.00
   Interest Income                                                                      0.00       215,410.69
   Dividend Income                                                                      0.00             0.00
   Other Receipts                                                              52,417,042.88    50,885,798.48
   Total Cash Inflows                                                          52,417,042.88    51,101,209.17
Cash Outflows
  Payment of Expenses                                                                   0.00     1,276,119.35
  Payments to Suppliers and Creditors                                          18,725,708.24     2,117,925.00
  Payments to Employees                                                            21,600.00             0.00
  Interest Expense                                                                      0.00             0.00
  Other Expenses                                                               34,515,774.49     3,944,954.96
  Total Cash Outflows                                                          53,263,082.73     7,338,999.31
Net Cash Flows from Operating Activities                                        (846,039.85)    43,762,209.86
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                       20,095,389.80     4,885,786.36
  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                                                           20,095,389.80     4,885,786.36
Net Cash Flows from Investing Activities                                      (20,095,389.80)   (4,885,786.36)
Cash Flows from Financing Activities
Cash Inflows
   Proceeds from Issuance of Bonds                                                      0.00             0.00
   Proceeds from Loans                                                                  0.00             0.00
    Total Cash Inflows                                                                  0.00             0.00
Cash Outflows
  Payment of Long-Term Liabilities                                                      0.00             0.00
  Retirement/Redemption of Debt Securities                                              0.00             0.00
  Payment of Loan Amortization                                                          0.00             0.00
  Total Cash Outflows                                                                   0.00             0.00
Net Cash Flows from Financing Activities                                                0.00             0.00
Total Cash Provided by Operating, Investing, and Financing
Activities                                                                    (20,941,429.65)   38,876,423.50
Add: Cash at the Beginning of the Year                                         61,033,414.49    22,156,990.99
Cash Balance at the End of the Year                                            40,091,984.84    61,033,414.49