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Republic of the Philippines
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MUNICIPALITY OF STA. MAGDALENA
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Statement of Condensed Cash Flows
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GENERAL FUND
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as of September 30, 2021
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7
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Cash Flows from Operating Activities:
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Cash Inflows
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Collection from taxpayers
 ₱ 330,110.52
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Share from Internal Revenue Allotment
 61,200,225.00
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Receipts from business/service income
 3,523,722.14
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Interest Income
 6,433.99
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Other Receipts
 10,047,238.98
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Total Cash Inflows
 ₱ 75,107,730.63
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Cash Outflows
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Payments to suppliers and creditors
 ₱ 3,775,398.78
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Payment of expenses
 28,978,906.85
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Payments to employees
 26,463,158.88
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Other Disbursements
 133,563.17
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Total Cash Outflows
 ₱ 59,351,027.68
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Net Cash Flows from Operating Activities
 ₱ 15,756,702.95
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Cash Flows from Investing Activities
30
Cash Outflows
32
Purchase/Construction of Property, Plant and Equipment
 ₱ 587,059.00
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Total Cash Outflows
 587,059.00
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Net Cash Flows from Investing Activities
 (587,059.00)
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Cash Outflows
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Payment of Long-Term Liabilities
 1,429,079.43
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Total Cash Outflows
 1,429,079.43
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Net Cash Flows from Financing Activities
 (1,429,079.43)
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Total Cash Provided by Operating, Investing and Financing Activities
 13,740,564.52
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Add: Cash at the Beginning of the year
 ₱ 11,274,377.48
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Cash Balance at the End of the Year
 ₱ 25,014,942.00
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Certified Correct :
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ROMMEL F. GRUBA(SGD)
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Municipal Accountant
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Notes to Cash Flow Statement
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a.) Cash and Cash Equivalent
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 Cash and cash equivalents consist of cash on hand and balances with banks. Cash and cash equivalents included in the cash flow statement comprise the following statement of financial position amounts:
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Cash on hand 236,365.24
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Cash In Bank 24,778,576.77
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 Total 25,014,942.00
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Certified Correct :
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ROMMEL F. GRUBA(SGD)
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Municipal Accountant
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Cash Flows from Operating Activities:
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Surplus/(Deficit)
 ₱ 1,729,265.49
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Non-cash transactions
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Depreciation
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Depreciation - Land Improvements
 34,334.46
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Depreciation - Infrastructure Assets
 3,654,723.06
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Depreciation - Buildings and Other Structures
 1,695,495.87
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Depreciation - Machinery and Equipment
1,716,662.70
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Depreciation - Transportation Equipment
 514,697.94
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Depreciation - Furniture, Fixtures and Books
21,909.51
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Depreciation - Other Property, Plant and Equipment
 275,818.32
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Amortization of Intangible Assets
 51,442.47
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Impairment Loss
 -
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Increase in Current Assets
93
Increase in Payables
94
Decrease in Payables
 (962,398.02)
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Increase in Inventory
 7,048,244.69
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Increase in Receivables
 (23,493.54)
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Net Cash from Operating Activities
 ₱ 15,756,702.95
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Cash Flows from Investing Activities
110
Cash Outflows
112
Purchase/Construction of Property, Plant and Equipment
116
Total Cash Outflows
 587,059.00
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Net Cash Flows from Investing Activities
 (587,059.00)
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Cash Flows from Financing Activities
 -
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Cash Outflows
124
Payment of Long-Term Liabilities
 1,429,079.43
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Total Cash Outflows
 1,429,079.43
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Net Cash Flows from Financing Activities
 (1,429,079.43)
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Total Cash Provided by Operating, Investing and
13,740,564.52
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Add: Cash at the Beginning of the year
 11,274,377.48
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Cash Balance at the End of the Year
 ₱ 25,014,942.00
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Certified Correct :
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