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                                                                                       Appendix A.1



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


                                                                   2024                2023
ASSETS
  Current Assets
   Cash and Cash Equivalents                           ₱          69,176,379.41   ₱    81,207,593.79
   Investments                                                              -                    -
   Receivables                                                     2,416,697.86         5,005,026.90
   Inventories                                                     5,682,228.31         8,192,465.83
   Prepayments and Deferred Charges                                  416,405.65         1,168,935.27
   Total Current Assets                                           77,691,711.23        95,574,021.79
   Non-Current Assets
   Investments                                                              -                    -
   Receivables                                                              -                    -
   Investment Property                                                      -                    -
   Property, Plant and Equipment                                 249,038,305.64       220,482,245.22
   Biological Assets                                               3,330,901.14         2,742,095.14
   Intangible Assets                                                        -                    -
   Total Non-Current Assets                                      252,369,206.78       223,224,340.36
Total Assets                                           ₱         330,060,918.01   ₱   318,798,362.15

LIABILITIES
  Current Liabilities
  Financial Liabilities                                            6,382,021.06         7,684,387.54
  Inter-Agency Payables                                            1,636,692.67         2,320,860.99
  Intra-Agency Payables                                            2,551,550.59         5,265,577.24
  Trust Liabilities                                                9,873,389.50         9,996,754.26
  Deferred Credits/Unearned Income                                 1,905,196.20         4,437,554.24
  Provisions                                                                -                    -
  Other Payables                                                            -                    -
  Total Current Liabilities                                       22,348,850.02        29,705,134.27
   Non-Current Liabilities
   Financial Liabilities                                          78,394,309.99        68,261,228.62
   Deferred Credits/Unearned Income                                         -                    -
   Provisions                                                               -                    -
   Other Payables                                                           -                    -
   Total Non-Current Liabilities                                  78,394,309.99        68,261,228.62
Total Liabilities                                                100,743,160.01        97,966,362.89

NET ASSETS/EQUITY
Government Equity                                                229,317,758.00       220,831,999.26
Total Liabilities and Net Assets/Equity                ₱         330,060,918.01   ₱   318,798,362.15