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                                                                                                   Appendix D.1


                                            Province of Negros Oriental
                                          Municipality of Vallehermoso
                                       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                                                    4,819,554.31      4,344,817.13
   Share from Internal Revenue Allotment                                      168,644,150.00    158,699,125.00
   Receipts from Business/Service Income                                       13,336,287.87     10,793,612.94
   Interest Income                                                                 31,922.64         27,030.31
   Dividend Income                                                                      0.00              0.00
   Other Receipts                                                               7,069,846.31     14,435,064.39
   Total Cash Inflows                                                         193,901,761.13    188,299,649.77
Cash Outflows
  Payment of Expenses                                                          36,763,238.11     36,081,799.09
  Payments to Suppliers and Creditors                                                   0.00              0.00
  Payments to Employees                                                        60,672,348.81     61,011,620.21
  Interest Expense                                                                      0.00              0.00
  Other Expenses                                                               45,198,868.20     33,614,947.94
  Total Cash Outflows                                                         142,634,455.12    130,708,367.24
Net Cash Flows from Operating Activities                                       51,267,306.01     57,591,282.53
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                       42,994,620.01     41,702,224.45
  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                                                           42,994,620.01     41,702,224.45
Net Cash Flows from Investing Activities                                      (42,994,620.01)   (41,702,224.45)
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
                                                                               8,272,686.00     15,889,058.08
Add: Cash at the Beginning of the Year                                        81,577,084.58     65,688,026.50
Cash Balance at the End of the Year                                           89,849,770.58     81,577,084.58