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                                                                                     Appendix A.2


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


                                                                  2024               2023
ASSETS
  Current Assets
  Cash and Cash Equivalents                           ₱            997,331.71    ₱    1,654,222.85
  Investments
  Receivables                                                    26,441,697.70       29,089,019.14
  Inventories
  Prepayments and Deferred Charges
  Total Current Assets                                           27,439,029.41       30,743,241.99

  Non-Current Assets
  Investments
  Receivables                                                      128,895.77          128,895.77
  Investment Property
  Property, Plant and Equipment                                    569,625.11          938,134.64
  Biological Assets
  Intangible Assets
  Total Non-Current Assets                                         698,520.88         1,067,030.41
Total Assets                                          ₱          28,137,550.29   ₱   31,810,272.40

LIABILITIES
  Current Liabilities
  Financial Liabilities                                             11,540.00          178,097.00
  Inter-Agency Payables                                            234,060.11          232,334.05
  Intra-Agency Payables                                             12,756.78            9,876.78
  Trust Liabilities
  Deferred Credits/Unearned Income                               26,160,266.28       28,807,587.71
  Provisions
  Other Payables
  Total Current Liabilities                                      26,418,623.17       29,227,895.54

  Non-Current Liabilities
  Financial Liabilities                                                      -                 -
  Deferred Credits/Unearned Income                                           -                 -
  Provisions                                                                 -                 -
  Other Payables                                                             -                 -
  Total Non-Current Liabilities                                              -                 -
Total Liabilities                                                26,418,623.17       29,227,895.54
NET ASSETS/EQUITY
Government Equity                                                 1,718,927.12        2,582,376.86
Total Liabilities and Net Assets/Equity               ₱          28,137,550.29   ₱   31,810,272.40