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                                                                                      Appendix A.3



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



                                                                   2024               2023
ASSETS
  Current Assets
   Cash and Cash Equivalents                           ₱          38,096,946.47   ₱   11,579,441.59
   Investments                                                              -                   -
   Receivables                                                     2,555,194.02        5,220,878.18
   Inventories                                                              -                   -
   Prepayments and Deferred Charges                                         -                   -
   Total Current Assets                                           40,652,140.49       16,800,319.77

   Non-Current Assets
   Investments                                                              -                  -
   Receivables                                                              -                  -
   Investment Property                                                      -                  -
   Property, Plant and Equipment                                   6,359,604.72                -
   Biological Assets                                                 254,279.08         254,279.08
   Intangible Assets                                                        -                  -
   Total Non-Current Assets                                        6,613,883.80         254,279.08
Total Assets                                           ₱          47,266,024.29   ₱   17,054,598.85


LIABILITIES
  Current Liabilities
  Financial Liabilities                                                     -                   -
  Inter-Agency Payables                                           31,405,460.35        1,744,446.74
  Intra-Agency Payables                                                     -                   -
  Trust Liabilities                                               15,860,563.94       15,310,152.11
  Deferred Credits/Unearned Income                                          -                   -
  Provisions                                                                -                   -
  Other Payables                                                            -                   -
  Total Current Liabilities                                       47,266,024.29       17,054,598.85

   Non-Current Liabilities
   Financial Liabilities                                                      -                -
   Deferred Credits/Unearned Income                                           -                -
   Provisions                                                                 -                -
   Other Payables                                                             -                -
   Total Non-Current Liabilities                                              -                -
Total Liabilities                                                 47,266,024.29       17,054,598.85
NET ASSETS/EQUITY
Government Equity                                                             -                 -
Total Liabilities and Net Assets/Equity                ₱          47,266,024.29   ₱   17,054,598.85