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                                                                                     Appendix A.3


                                          Province of Negros Oriental
                                           Municipality of Sibulan
                                  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                           ₱          35,407,608.92   ₱   35,545,984.28
  Investments                                                              -                   -
  Receivables                                                       712,421.60          674,804.31
  Inventories                                                              -                   -
  Prepayments and Deferred Charges                                         -                   -
  Total Current Assets                                           36,120,030.52       36,220,788.59

  Non-Current Assets
  Investments                                                              -                   -
  Receivables                                                              -                   -
  Investment Property                                                      -                   -
  Property, Plant and Equipment                                   3,950,235.33        3,932,093.13
  Biological Assets                                                        -                   -
  Intangible Assets                                                        -                   -
  Total Non-Current Assets                                        3,950,235.33        3,932,093.13
Total Assets                                          ₱          40,070,265.85   ₱   40,152,881.72

LIABILITIES
  Current Liabilities
  Financial Liabilities                                              22,137.60               90.00
  Inter-Agency Payables                                           4,762,620.63        6,668,653.12
  Intra-Agency Payables                                              67,200.86           75,492.09
  Trust Liabilities                                              20,950,468.14       16,926,426.20
  Deferred Credits/Unearned Income                                         -                   -
  Provisions                                                               -                   -
  Other Payables                                                 14,267,838.62       16,482,220.31
  Total Current Liabilities                                      40,070,265.85       40,152,881.72

  Non-Current Liabilities
  Financial Liabilities                                                      -                -
  Deferred Credits/Unearned Income                                           -                -
  Provisions                                                                 -                -
  Other Payables                                                             -                -
  Total Non-Current Liabilities                                              -                -
Total Liabilities                                                40,070,265.85       40,152,881.72
NET ASSETS/EQUITY
Government Equity                                                            -                -
Total Liabilities and Net Assets/Equity               ₱          40,070,265.85   ₱   40,152,881.72