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                                                                                      Appendix A.2



                                           Province of Negros Oriental
                                            Municipality of San Jose
                                   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                            ₱             601,695.53   ₱     817,506.29
  Investments                                                               -                  -
  Receivables                                                      2,334,761.55       4,907,657.44
  Inventories                                                               -                  -
  Prepayments and Deferred Charges                                          -                  -
  Total Current Assets                                             2,936,457.08       5,725,163.73

   Non-Current Assets
   Investments                                                             -                   -
   Receivables                                                             -                   -
   Investment Property                                                     -                   -
   Property, Plant and Equipment                                    337,879.77          402,097.89
   Biological Assets                                                       -                   -
   Intangible Assets                                                       -                   -
   Total Non-Current Assets                                         337,879.77          402,097.89
Total Assets                                           ₱           3,274,336.85   ₱   6,127,261.62


LIABILITIES
  Current Liabilities
  Financial Liabilities                                              197,943.32         396,280.12
  Inter-Agency Payables                                               57,023.07          40,393.09
  Intra-Agency Payables                                                     -                  -
  Trust Liabilities                                                         -                  -
  Deferred Credits/Unearned Income                                 2,177,964.89       4,724,145.08
  Provisions                                                                -                  -
  Other Payables                                                            -                  -
  Total Current Liabilities                                        2,432,931.28       5,160,818.29

   Non-Current Liabilities
   Financial Liabilities                                                      -                -
   Deferred Credits/Unearned Income                                           -                -
   Provisions                                                                 -                -
   Other Payables                                                             -                -
   Total Non-Current Liabilities                                              -                -
Total Liabilities                                                  2,432,931.28       5,160,818.29
NET ASSETS/EQUITY
Government Equity                                                   841,405.57          966,443.33
Total Liabilities and Net Assets/Equity                ₱           3,274,336.85   ₱   6,127,261.62