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                                                                      Appendix A.2


                              Province of Negros Oriental
                              Municipality of Jimalalud
                      STATEMENT OF FINANCIAL POSITION
                                Special Education Fund
                               As of December 31, 2024
                        (With Comparative Figures for CY 2023)

                                                       2024           2023
ASSETS
 Current Assets
  Cash and Cash Equivalents                           1,071,557.56    1,311,336.44
  Receivables                                         2,582,171.08    1,847,434.58
  Inventories                                                 0.00            0.00
  Payments and Deferred Charges                               0.00            0.00
  Total Current Assets                               3,653,728.64    3,158,771.02

 Non-Current Assets
   Receivables                                                0.00           0.00
   Property, Plant, and Equipment                     2,422,317.19   2,422,317.19
   Biological Assets                                          0.00           0.00
   Intangible Assets                                          0.00           0.00
   Total Non-Current Assets                           2,422,317.19   2,422,317.19
Total Assets                                          6,076,045.83   5,581,088.21

LIABILITIES
 Current Liabilities
   Financial Liabilities                                 50,823.75     50,823.75
   Inter-Agency Payables                              (228,940.52)      13,984.91
   Intra-Agency Payables                                      0.00           0.00
   Trust Liabilities                                          0.00           0.00
   Deferred Credits/Unearned Income                     999,298.74     546,100.79
   Other Payables                                             0.00           0.00
   Total Current Liabilities                           821,181.97     610,909.45
Total Liabilities                                      821,181.97     610,909.45

NET ASSET/EQUITY
   Government Equity                                 5,254,863.86    4,970,178.76
Total Liabilities and Net Assets/Equity              6,076,045.83    5,581,088.21