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                                                                      Appendix A.2


                              Province of Negros Oriental
                               Municipality of Tayasan
                      STATEMENT OF FINANCIAL POSITION
                                Special Education Fund
                               As of December 31, 2024
                        (With Comparative Figures for CY 2023)

                                                       2024           2023
ASSETS
 Current Assets
  Cash and Cash Equivalents                           1,234,931.19    1,280,428.58
  Receivables                                         2,411,417.00      793,988.35
  Inventories                                                 0.00            0.00
  Payments and Deferred Charges                               0.00            0.00
  Total Current Assets                               3,646,348.19    2,074,416.93

 Non-Current Assets
   Property, Plant, and Equipment                       751,434.07     895,134.59
   Biological Assets                                          0.00           0.00
   Intangible Assets                                          0.00           0.00
   Total Non-Current Assets                             751,434.07     895,134.59
Total Assets                                          4,397,782.26   2,969,551.52

LIABILITIES
 Current Liabilities
   Financial Liabilities                                163,612.32     268,259.32
   Inter-Agency Payables                                 61,631.99       68,647.05
   Intra-Agency Payables                                      0.00            0.00
   Trust Liabilities                                          0.00            0.00
   Deferred Credits/Unearned Income                   2,411,417.00      768,469.75
   Other Payables                                         4,766.08        4,766.08
   Total Current Liabilities                         2,641,427.39    1,105,376.12

 Non-Current Liabilities
   Financial Liabilities                                      0.00            0.00
   Other Payables                                             0.00            0.00
   Total Non-Current Liabilities                              0.00            0.00
Total Liabilities                                    2,641,427.39    1,105,376.12

NET ASSET/EQUITY
   Government Equity                                 1,756,354.87    1,859,409.32
Total Liabilities and Net Assets/Equity              4,397,782.26    2,964,785.44