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                                                                       Appendix A.3


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

                                                       2024            2023
ASSETS
 Current Assets
  Cash and Cash Equivalents                          12,450,586.59    16,932,787.98
  Investments                                                 0.00             0.00
  Receivables                                         1,149,194.77     1,149,194.77
  Inventories                                           682,285.40             0.00
  Payments and Deferred Charges                               0.00             0.00
  Total Current Assets                              14,282,066.76    18,081,982.75

 Non-Current Assets
   Property, Plant, and Equipment                             0.00            0.00
   Biological Assets                                          0.00            0.00
   Total Non-Current Assets                                   0.00            0.00
Total Assets                                         14,282,066.76   18,081,982.75

LIABILITIES
 Current Liabilities
   Financial Liabilities                                183,607.37    6,300,343.24
   Inter-Agency Payables                              7,527,892.94    10,755,060.28
   Intra-Agency Payables                                  1,800.00         1,800.00
   Trust Liabilities                                 6,117,511.60       585,914.45
   Deferred Credits/Unearned Income                           0.00             0.00
   Other Payables                                       451,254.85       438,864.78
   Total Current Liabilities                        14,282,066.76    18,081,982.75

 Non-Current Liabilities
   Financial Liabilities                                      0.00             0.00
   Total Non-Current Liabilities                              0.00             0.00
Total Liabilities                                   14,282,066.76    18,081,982.75

NET ASSET/EQUITY
   Government Equity                                          0.00             0.00
Total Liabilities and Net Assets/Equity             14,282,066.76    18,081,982.75