2023
Total Neither Past due but not impaired
past due
nor <30 days 30-60 >60 days
impaired days
Accounts Receivable 56,162.11 0.00 0.00 0.00 56,162.11
Real Property Tax
12,976,092.59 0.00 0.00 0.00 12,976,092.59
Receivable
Special Education Tax
12,976,092.58 0.00 0.00 0.00 12,976,092.58
Receivable
Due from National Govt
8,025.91 0.00 0.00 0.00 8,025.91
Agencies
Due from Local Government
108,697.04 0.00 0.00 0.00 108,697.04
Units
Due from Other Funds 1,009,093.14 0.00 27,189.27 0.00 981,903.87
Advances for Operating
12,078.46 0.00 0.00 0.00 12,078.46
Expenses
Advances for Payroll 645,129.26 0.00 0.00 0.00 645,129.26
Advances for Officers and
416,946.83 0.00 0.00 0.00 416,946.83
Employees
Receivables –
68,022.11 0.00 0.00 0.00 68,022.11
Disallowances/Charges
Due from Officers and
0.00 0.00 0.00 0.00 0.00
Employees
Other Receivables 522,959.19 0.00 0.00 76,791.98 446,167.21
Total 28,799,299.22 0.00 27,189.27 76,791.98 28,695,317.97
The balance of ₱16,134.55 under less than 30 days represents the RPT receivables
for the SEF December 2024 share. The Advances for Operating Expenses of
₱146,500.00 represent the accountability of Mrs. Maria Cristina G. Pescante, the
new disbursing officer starting April 16, 2024. The amount represents Cash
Advances of the unclaimed Senior Citizen Financial Assistance in December 2024
and will be refunded in January 2025. The balance of ₱3,200.00 under 30-60 days
of other receivables represents the amount to be refunded by Harvey T. Villegas
from his wages as Job Order.
Note 7: Inventories
2024 2023
Inventories Held for Consumption
Accountable Forms, Plates, and Stickers ₱ 171,509.00 0.00
Drugs and Medicines Inventory 892,472.85 258,062.10
Fuel, Oil, and Lubricants Inventory 1,784,831.35 870,378.80
Total Cash and Cash Equivalents ₱ 2,848,813.20 1,128,440.90
The balance of Fuel Inventory represents unused fuel as of January 1, 2025,
onwards, per the last delivery of fuel in the rented storage minus Trip Tickets
issued by the GSO as of December 31, 2024. The balance of Drugs and
Medicines Inventory represents unconsumed and unissued Drugs and Medicines
delivered in November and December 2024, less all Requisition Issued Slips
issued by the GSO and RHU as of December 31, 2024, and the balance per
ending inventory of GSO and RHU. The balance of Accountable Forms
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