Page 76 of 89

                                                                      Appendix A.2


                              Province of Negros Oriental
                             Municipality of Vallehermoso
                      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                             440,924.96    1,019,874.22
  Investments                                                 0.00            0.00
  Receivables                                         6,887,168.13    6,587,287.34
  Inventories                                                 0.00            0.00
  Payments and Deferred Charges                               0.00            0.00
  Total Current Assets                               7,328,093.09    7,607,161.56

 Non-Current Assets
   Property, Plant, and Equipment                       963,061.52     559,966.00
   Biological Assets                                          0.00           0.00
   Total Non-Current Assets                             963,061.52     559,966.00
Total Assets                                          8,291,154.61   8,167,127.56

LIABILITIES
 Current Liabilities
   Financial Liabilities                                      0.00      40,086.83
   Inter-Agency Payables                                    870.95          870.95
   Intra-Agency Payables                                      0.00            0.00
   Trust Liabilities                                     2,914.90        4,440.95
   Deferred Credits/Unearned Income                   6,881,378.80    6,570,443.29
   Other Payables                                             0.00            0.00
   Total Current Liabilities                         6,885,164.65    6,615,842.02

 Non-Current Liabilities
   Financial Liabilities                                      0.00            0.00
   Total Non-Current Liabilities                              0.00            0.00
Total Liabilities                                    6,885,164.65    6,615,842.02

NET ASSET/EQUITY
   Government Equity                                 1,405,989.96    1,551,285.54
Total Liabilities and Net Assets/Equity              8,291,154.61    8,167,127.56