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                                                                                     Appendix A.2


                                          Province of Negros Oriental
                                           Municipality of Sibulan
                                  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                           ₱          27,234,527.59   ₱   24,057,217.77
  Investments                                                              -                   -
  Receivables                                                       132,298.60          150,079.10
  Inventories                                                              -                   -
  Prepayments and Deferred Charges                                         -                   -
  Total Current Assets                                           27,366,826.19       24,207,296.87

  Non-Current Assets
  Investments                                                              -                   -
  Receivables                                                              -                   -
  Investment Property                                                      -                   -
  Property, Plant and Equipment                                  10,351,344.92       13,507,821.25
  Biological Assets                                                        -                   -
  Intangible Assets                                                        -                   -
  Total Non-Current Assets                                       10,351,344.92       13,507,821.25
Total Assets                                          ₱          37,718,171.11   ₱   37,715,118.12

LIABILITIES
  Current Liabilities
  Financial Liabilities                                             885,666.44          967,998.89
  Inter-Agency Payables                                           2,048,791.69        1,682,215.47
  Intra-Agency Payables                                              11,478.70           11,478.70
  Trust Liabilities                                                        -                   -
  Deferred Credits/Unearned Income                                3,972,571.53        3,485,459.32
  Provisions                                                               -                   -
  Other Payables                                                    270,212.19          182,378.88
  Total Current Liabilities                                       7,188,720.55        6,329,531.26

  Non-Current Liabilities
  Financial Liabilities                                                      -                 -
  Deferred Credits/Unearned Income                                           -                 -
  Provisions                                                                 -                 -
  Other Payables                                                             -                 -
  Total Non-Current Liabilities                                              -                 -
Total Liabilities                                                 7,188,720.55        6,329,531.26
NET ASSETS/EQUITY
Government Equity                                                30,529,450.56       31,385,586.86
Total Liabilities and Net Assets/Equity               ₱          37,718,171.11   ₱   37,715,118.12