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                                                                      Appendix A.2


                              Province of Negros Oriental
                             Municipality of La Libertad
                      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                           1,239,677.60    1,813,754.41
  Receivables                                         9,198,089.62    6,922,676.63
  Inventories                                                 0.00            0.00
  Payments and Deferred Charges                               0.00            0.00
  Total Current Assets                              10,437,767.22    8,736,431.04

 Non-Current Assets
   Property, Plant, and Equipment                       104,728.40     104,728.40
   Biological Assets                                          0.00           0.00
   Total Non-Current Assets                             104,728.40     104,728.40
Total Assets                                         10,542,495.62   8,841,159.44

LIABILITIES
 Current Liabilities
   Financial Liabilities                                      0.00     165,740.00
   Inter-Agency Payables                                197,846.22      344,135.96
   Intra-Agency Payables                              (303,759.69)    (347,101.41)
   Trust Liabilities                                          0.00            0.00
   Deferred Credits/Unearned Income                   9,094,108.39    6,862,036.52
   Provisions                                                 0.00            0.00
   Other Payables                                             0.00            0.00
   Total Current Liabilities                         8,988,194.92    7,024,811.07
Total Liabilities                                    8,988,194.92    7,024,811.07

NET ASSET/EQUITY
   Government Equity                                 1,554,300.70    1,816,348.37
Total Liabilities and Net Assets/Equity             10,542,495.62    8,841,159.44