Meta PixelAnnual Audit Report 2024 — Municipality of Santa Catalina — Page 12

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Page 12
                                   Republic of the Philippines
                                  Province of Negros Oriental
                                 Municipality of Sta. Catalina

                                Statement of Financial Position
                                   As of December 31, 2024
                           (With Comparative Figures for CY 2023)

                                       Note               2024                 2023
ASSETS
   Current Assets
   Cash and Cash Equivalents             4     ₱       615,385,125.40 ₱     559,983,682.59
   Investments                           5                     580.00               580.00
   Receivables                           6              51,627,774.78        60,951,750.03
   Inventories                           7                 524,237.55           524,237.55
   Prepayments and Deferred Charges      8               6,951,438.08         7,169,358.99
   Total Current Assets                        ₱       674,489,155.81 ₱     628,629,609.16
   Non-Current Assets
   Property, Plant and Equipment         9     ₱      1,123,642,649.65 ₱   1,028,848,138.51
   Biological Assets                     10              14,306,576.11        14,306,576.11
   Intangible Assets                     11                  29,960.64            29,960.64
   Total Non-Current Assets                    ₱      1,137,979,186.40 ₱   1,043,184,675.26
Total Assets                                   ₱      1,812,468,342.21 ₱   1,671,814,284.42

LIABILITIES
   Current Liabilities
   Financial Liabilities                12.1   ₱        41,571,034.84 ₱      32,502,249.21
   Inter-Agency Payables                 13             57,610,680.33        46,179,072.59
   Intra-Agency Payables                 14                624,148.15           846,994.48
   Trust Liabilities                     15             26,664,528.62        34,666,800.63
   Deferred Credits/Unearned Income      16             51,734,462.26        61,041,999.23
   Total Current Liabilities                   ₱       178,204,854.20 ₱     175,237,116.14
   Non-Current Liabilities
   Financial Liabilities                12.2   ₱        93,232,252.50 ₱      62,983,922.90
   Other Payables                        17             11,924,704.79        17,307,865.14
   Total Non-Current Liabilities               ₱       105,156,957.29 ₱      80,291,788.04
Total Liabilities                              ₱       283,361,811.49 ₱     255,528,904.18
NET ASSETS/EQUITY
   Government Equity                                  1,529,106,530.72     1,416,285,380.24
Total Liabilities and Net Assets/Equity        ₱      1,812,468,342.21 ₱   1,671,814,284.42

(See accompanying Notes to Financial Statements.)




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