Statement of cash flows
Cash flows
Review Basey Water District cash sources and uses for CY 2024 and CY 2023.
Cash at End of Year (2024)
₱13,245,820.48
₱12,572,226.13 at beginning5.4%
Net Increase in Cash (2024)
₱673,594.35
₱1,795,061.61 in 202362.5%
Net Operating Cash Flows (2024)
₱910,983.35
₱2,507,273.61 in 202363.7%
Net Financing Cash Flows (2024)
-₱237,389.00
-₱712,212.00 in 2023
Cash flow bridge (CY 2024)
How the CY 2024 cash balance moved from January 1 to December 31
| Step | Amount |
|---|---|
| Beginning | ₱12,572,226.13 |
| Operating | ₱910,983.35 |
| Investing | ₱0.00 |
| Financing | -₱237,389.00 |
| Ending | ₱13,245,820.48 |
Financing flows are loan amortization payments to LWUA; the District reported no investing activities in either year.
Cash flow bridge (CY 2023)
How the CY 2023 cash balance moved from January 1 to December 31
| Step | Amount |
|---|---|
| Beginning | ₱10,777,164.52 |
| Operating | ₱2,507,273.61 |
| Investing | ₱0.00 |
| Financing | -₱712,212.00 |
| Ending | ₱12,572,226.13 |
Condensed statement of cash flows
| Particulars | CY 2024 | CY 2023 |
|---|---|---|
| Cash flows from operating activities: inflows | ||
| Collection of Water Bills | ₱8,663,772.54 | ₱9,407,983.03 |
| Refund Cash Advances to Officers & Employees | ₱127,676.57 | ₱24,561.35 |
| Total Cash Inflows | ₱8,791,449.11 | ₱9,432,544.38 |
| Cash flows from operating activities: outflows | ||
| Personnel Services | ₱4,558,701.97 | ₱3,424,396.94 |
| Other Maintenance & Operating Expense | ₱1,956,347.08 | ₱1,829,112.05 |
| Purchase of Inventories | ₱896,498.69 | ₱1,173,579.14 |
| Payment of Accounts Payable | ₱0.00 | ₱127,457.87 |
| Other Disbursements | ₱424,756.85 | ₱370,724.77 |
| Adjustments - Cash | ₱44,161.17 | ₱0.00 |
| Total Cash Outflows | ₱7,880,465.76 | ₱6,925,270.77 |
| Net Cash Provided by Operating Activities | ₱910,983.35 | ₱2,507,273.61 |
| Net Cash from Investing Activities | ₱0.00 | ₱0.00 |
| Cash flows from financing activities: outflows | ||
| Payment of Long-Term Liabilities | ₱237,389.00 | ₱712,212.00 |
| Net Cash Used in Financing Activities | -₱237,389.00 | -₱712,212.00 |
| Net Increase in Cash and Cash Equivalents | ₱673,594.35 | ₱1,795,061.61 |
| Cash, January 1 | ₱12,572,226.13 | ₱10,777,164.52 |
| Cash, December 31 | ₱13,245,820.48 | ₱12,572,226.13 |
Financing outflows represent the District’s amortization payments on its non-interest bearing loan with the Local Water Utilities Administration (LWUA). The account number is omitted under the portal’s redaction policy.