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                                                                                      Appendix A.1


                                          Province of Negros Oriental
                                           Municipality of Sibulan
                                  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                           ₱         318,648,790.64   ₱   305,133,831.02
  Investments                                                         1,622.65             1,622.65
  Receivables                                                    12,209,392.79        70,359,573.02
  Inventories                                                     3,178,505.69         1,903,658.10
  Prepayments and Deferred Charges                                1,101,234.10                  -
  Total Current Assets                                          335,139,545.87       377,398,684.79
  Non-Current Assets
  Investments                                                              -                    -
  Receivables                                                              -                    -
  Investment Property                                                      -                    -
  Property, Plant and Equipment                                 422,395,735.52       382,699,505.98
  Biological Assets                                                 657,947.00           580,447.00
  Intangible Assets                                                  76,768.50            76,768.50
  Total Non-Current Assets                                      423,130,451.02       383,356,721.48
Total Assets                                          ₱         758,269,996.89   ₱   760,755,406.27

LIABILITIES
  Current Liabilities
  Financial Liabilities                                           9,650,216.96         7,771,591.17
  Inter-Agency Payables                                           5,985,117.37        11,016,726.88
  Intra-Agency Payables                                           9,438,666.32        65,541,215.10
  Trust Liabilities                                                 895,802.94                  -
  Deferred Credits/Unearned Income                                3,861,684.13         3,374,571.92
  Provisions                                                               -                    -
  Other Payables                                                 13,923,762.27         8,766,835.34
  Total Current Liabilities                                      43,755,249.99        96,470,940.41
  Non-Current Liabilities
  Financial Liabilities                                                      -                  -
  Deferred Credits/Unearned Income                                           -                  -
  Provisions                                                                 -                  -
  Other Payables                                                             -                  -
  Total Non-Current Liabilities                                              -                  -
Total Liabilities                                                43,755,249.99        96,470,940.41

NET ASSETS/EQUITY
Government Equity                                               714,514,746.90       664,284,465.86
Total Liabilities and Net Assets/Equity               ₱         758,269,996.89   ₱   760,755,406.27