Trust Fund (PDAF) Utilization - Statement of Cash Flows

Trust Fund shall consist of private and public monies which have officially come into the possession of the local government or of a local government official as trustee, agent or administrator, or which have been received as a guaranty for the fulfillment of some obligation. A trust fund shall only be used for the specific purpose for which it was created or for which it came into the possession of the local government unit.(Sec 94, Manual on NGAS)


YEAR 2009




YEAR 2010

Statement of Cash Flows - General Fund

The Statement of Cash Flow shows the Municipality's cash activities. For this particular document, it shows the cash activities of the LGU's General Fund. It reports cash receipts and cash payments and net change in cash resulting from operating, investing and financing activities of an agency for the year, in a format that reconciles the beginning and ending cash balances (Sec. 79, Manual on NGAS vol.1-3)



YEAR 2009




YEAR 2010