Particulars 2024 2023
Increase/(Decrease) in Payables 90,658,380.43 185,448,432.11
Prior Years Adjustment (352,503,989.07) (342,254,287.40)
Fixed Assets from Trust 185,860,586.55 48,951,647.14
Fixed Assets Donated 36,279,224.78 0.00
(Increase)/Decrease in Receivables (243,830,376.92) (74,811,331.55)
(Increase)/Decrease in Prepayments (813,353,865.60) (28,714,203.95)
(Increase)/Decrease in Inventory 1,715,920.67 (25,946,137.81)
Net Cash Flow from Operating Activities ₱ 541,887,404.48 ₱ 1,099,126,797.51
Note 24 – Reconciliation between actual amounts in a comparable basis as presented in the
Statement of Comparison of Budget and Actual Amounts and in the Statement of Financial
Performance
Maintenance and
Personal Financial
Particulars Income Other Operating Capital Outlay
Services Expenses
Expenses
Comparison Statement of Budget and 4,799,723,620.88 836,293,371.59 2,006,141,658.71 46,632,578.04 2,379,598,249.92
Actual
Entity Differences
Basis Differences (1,041,551,953.49) (222,483.46) (75,802,085.58) (26,780,517.48) (515,452,406.02)
Income/Expenses not considered (2,202,693.53) 0.00 341,901,214.07 0.00 93,967,026.99
budgetary items
Non-cash income
Losses (7,558,546.88)
Income/Expenses from TF (not covered by 5,355,853.35 341,901,214.07 93,967,026.99
appropriations)
Budgetary items not considered as (108,956,312.15) (26,780,517.48) (1,678,285,257.35)
expenses
Debt Service (Loan Amortization, (26,780,517.48)
retirement of Debt Instruments)
Capital Expenditures (1,864,145,843.90)
Transfers, Assistance and Subsidy to (68,433,833.00) 185,860,586.55
Unspent DRRM transferred to Trust Fund (40,522,479.15)
Receipts not considered as income (1,039,349,259.96)
Borrowings (1,039,349,259.96)
Timing Differences: (222,483.46) (308,746,987.50) (795,280,019.56)
Prepayments charged to current (662,714.84)
appropriations
Unconsumed Inventories charged to current (445,060,272.05) 6,128,966.27
appropriations
Consumed Inventories and deferred charges 203,511,628.88
charged to prior period appropriations
Unliquidated Advances and Prepayments (793,091,249.80)
charged to current appropriations
Other Adjustments (Erroneous entry and (222,483.46) 10,462,576.00 (5,417,736.03)
etc.)
Commitments (Obligated but not (76,998,205.49) (2,900,000.00)
delivered/billed)
Per Statement of Fin. Performance 3,758,171,667.39 836,070,888.13 1,930,339,573.13 19,852,060.56 0.00
Note 25 – Provincial Disaster Risk Reduction Management Fund (PDRRMF)
The PDRRMF 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
₱641,526,990.05 and ₱304,467,897.37, respectively broken down as follows:
Amount
Particulars
Available Utilized Balance
Current Year Appropriations:
Quick Response Fund (QRF) ₱ 53,721,940.18 ₱ 25,209,005.00 ₱ 28,512,935.18
Mitigation Fund (MF)
MOOE 23,751,193.76 11,741,649.79 12,009,543.97
Capital Outlay 178,941,672.45 85,849,736.52 93,091,935.93
Total 256,414,806.39 122,800,391.31 133,614,415.08
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