Note 30 – Reconciliation of Net Cash Flows from Operating Activities to Surplus/Deficit
2024 2023
Surplus for the period ₱ 41,471,560.18 ₱ 28,842,895.81
Depreciation 32,383,496.06 30,188,638.12
Loss on Assets 0.00 0.00
Increase in payables 426,331,687.28 506,311,869.63
Decrease in Payables (38,964,803.61) 27,622,857.08
Increase in current assets (318,177,926.57) (36,152,901.70)
Increase in receivables (1,080,056.50) (454,134,170.85)
Decrease in Receivables 62,501,654.24 0.00
Net Cash Flow from Operating Activities ₱ 204,465,611.08 ₱102,679,188.09
Note 31 – Local Disaster Risk Reduction Management Fund (LDRRMF)
The LDRRMF represents the amount set aside by the LGU to support its disaster risk
management activities pursuant to RA No. 10121, otherwise known as the “Philippine
Disaster Risk Reduction and Management Act of 2010”. The amount available and utilized
during the year totaled ₱50,604,982.85 and ₱19,653,991.38 respectively, broken down as
follows:
Amount Amount
Particular Balance
Available Utilized
Current Appropriation:
Quick Response Fund (QRF)
MOOE ₱ 4,070,640.64 ₱ 0.00 ₱ 4,070,640.64
Capital Outlay
Mitigation Fund (MF)
MOOE 998,161.51 664,823.25 333,338.26
Capital Outlay 8,500,000.00 483,060.00 8,016,940.00
Total ₱13,568,802.15 ₱ 1,147,883.25 ₱ 12,420,918.90
Continuing Appropriation: ₱19,665,767.35 ₱11,186,108.13 ₱ 8,479,659.22
Special Trust Fund
CY 2023 ₱ 3,832,675.22 ₱ 0.00 ₱ 3,832,675.22
CY 2022 4,372,732.75 3,989,431.07 383,301.68
CY 2021 7,774,322.53 3,118,702.53 4,655,620.00
CY 2020 681,606.40 211,866.40 469,740.00
CY 2019 709,076.45 0.00 709,076.45
Total ₱17,370,413.35 ₱ 7,320,000.00 ₱ 10,050,413.35
Total ₱50,604,982.85 ₱19,653,991.38 ₱ 30,950,991.47
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