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                                                                       Appendix A.3


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

                                                       2024            2023
ASSETS
 Current Assets
  Cash and Cash Equivalents                          24,604,671.01    29,382,821.27
  Receivables                                         6,676,067.39     6,770,627.39
  Inventories                                                 0.00             0.00
  Payments and Deferred Charges                               0.00             0.00
  Total Current Assets                              31,280,738.40    36,153,448.66

 Non-Current Assets
   Receivables                                           67,568.34       67,568.34
   Property, Plant, and Equipment                             0.00      226,162.66
   Biological Assets                                          0.00            0.00
   Intangibe Assets                                           0.00            0.00
   Total Non-Current Assets                              67,568.34      293,731.00
Total Assets                                         31,348,306.74   36,447,179.66

LIABILITIES
 Current Liabilities
   Financial Liabilities                                    206.05          206.05
   Inter-Agency Payables                             14,015,713.40    20,376,630.29
   Intra-Agency Payables                                    500.00           500.00
   Trust Liabilities                                16,173,543.52    15,119,555.23
   Deferred Credits/Unearned Income                           0.00             0.00
   Other Payables                                     1,148,038.28       939,982.60
   Total Current Liabilities                        31,338,001.25    36,436,874.17
Total Liabilities                                   31,338,001.25    36,436,874.17

NET ASSET/EQUITY
   Government Equity                                    10,305.49        10,305.49
Total Liabilities and Net Assets/Equity             31,348,306.74    36,447,179.66