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                                                                                   Appendix B.1



                                       Province of Negros Oriental
                                        Municipality of San Jose
                             STATEMENT OF FINANCIAL PERFORMANCE
                                              General Fund
                                 For the Year Ended December 31, 2024
                                 (With Comparative Figures for CY 2023)




                                                                2024                 2023

Revenue
   Tax Revenue                                        ₱        5,715,573.56   ₱     5,011,757.77
   Share from Internal Revenue Collections                   113,724,894.00       107,028,576.00
   Other Share from National Taxes                                      -                    -
   Service and Business Income                                11,143,814.65         9,997,946.58
   Shares, Grants and Donations                                         -                    -
   Gains                                                                -                    -
   Miscellaneous Income                                        3,650,075.81         3,353,861.62
Total Revenue                                                134,234,358.02       125,392,141.97
Less: Current Operating Expenses
   Personnel Services                                         55,981,471.06        50,104,035.83
   Maintenance and Other Operating Expenses                   53,643,640.55        46,674,255.94
   Financial Expenses                                          1,072,430.05         1,135,201.21
   Non-cash Expenses                                          19,722,893.10        19,353,248.45
Current Operating Expenses                                   130,420,434.76       117,266,741.43
Surplus (Deficit) from Current Operation                       3,813,923.26         8,125,400.54
   Add (Deduct):
       Transfers, Assistance and Subsidy From                  5,443,277.06                  -
       Transfers, Assistance and Subsidy To                    5,067,789.28         2,107,380.40
   Net Financial Assistance/Subsidy                              375,487.78        (2,107,380.40)

Surplus (Deficit) for the period                      ₱        4,189,411.04   ₱     6,018,020.14