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DETAILED STATEMENT OF FINANCIAL POSITION
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GENERAL FUND
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AS OF SEPTEMBER 30, 2023
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(WITH COMPARATIVE FIGURES OF SEPTEMBER 2022)
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A S S E T S
20232022
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Current Assets
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Cash and Cash Equivalents
 16,051,041.53 15,710,382.49
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Cash on Hand 172,758.41 222,758.41
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 Cash- Collecting Officers - -
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 Petty Cash 172,758.41 222,758.41
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Cash in Bank- Local Currency 15,468,254.79 15,468,254.79
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 Cash in Bank- Local Currency, Current Account 15,468,254.79 15,468,254.79
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Treasury/ Agency Cash Accounts 410,028.33 19,369.29
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 Cash- Treasury/ Agency Deposit, Regular - -
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 Cash- Modified Disbursement System 410,028.33 19,369.29
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Receivables
 11,399,519.96 12,355,547.58
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Inter-Agency Receivables 2,658,408.05 2,658,408.05
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 Due from National Government Agencies 2,658,408.05 2,658,408.05
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Other Receivables 8,741,111.91 9,697,139.53
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 Receivables- Disallowances/Charges 6,488,065.79 7,220,147.95
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 Due from Officers & Employees (318,273.94) 214,535,543.82 - 214,535,543.82 548,722,666.30 334,187,122.48
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 Due from Other Funds 524,988.26 636,915.17
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 Other Receivables 2,049,352.61 2,049,352.61
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 Loan Receivables-Others (3,020.81) (3,020.81)
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Inventories
 5,525,227.87 2,501,674.17
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Inventory Held for Consumption 5,525,227.87 2,501,674.17
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 Office Supplies Inventory 2,770,369.17 2,075,254.17
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 Medical, Dental & Lab. Sup. 2,521,518.70 -
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 Other Supplies & Materials Inventory 175,302.00 376,500.00
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 Semi-Expendable Info & Comm Te 58,038.00 49,920.00
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Other Current Assets
 19,289,789.74 18,025,365.46
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Advances 2,066,688.39 2,127,221.63
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 Advances to Payroll (48,354.11) (12,614.11)
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 Advances to Special Disbursing Officers 779,504.56 1,006,074.56
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 Advances to Officers & Employees 1,335,537.94 1,133,761.18
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Prepayments 16,416,439.11 15,091,481.59
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 Advances to Contractors 5,896,266.89 6,651,051.72
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 Prepaid Insurance 10,257,072.22 8,177,329.87
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 Other Prepayments 263,100.00 263,100.00
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Deposits 806,662.24 806,662.24
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 Guaranty Deposits 806,662.24 806,662.24
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Total Current Assets
 52,265,579.10 48,592,969.70
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Non-Current Assets
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Property, Plant and Equipment
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Land 29,917,508.50 29,917,508.50
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 Land 29,917,508.50 29,917,508.50
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Land Improvements 1,225,564.23 1,592,919.71
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 Other Land Improvements 24,511,284.54 24,511,284.54
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 Accumulated Depreciation- Other Land Improvements (23,285,720.31) (22,918,364.83)
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 Net Value 1,225,564.23 1,592,919.71
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Infrastructure Assets 11,236,566.18 11,915,404.84
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 Power Supply Systems 14,291,340.15 14,291,340.15
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 Accumulated Depreciation- Power Supply Systems (3,054,773.97) (2,375,935.31)
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 Net Value 11,236,566.18 11,915,404.84
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Buildings and Other Structures 341,064,566.77 352,434,780.58
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 School Buildings 583,453,586.40 583,453,586.40
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 Accumulated Depreciation- School Buildings (266,284,098.44) (255,339,112.30)
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 Net Value 317,169,487.96 328,114,474.10
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 Other Structures 36,270,431.43 36,270,431.43
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 Accumulated Depreciation- Other Structures (12,375,352.62) (11,950,124.95)
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 Net Value 23,895,078.81 24,320,306.48
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Machinery and Equipment 151,384,053.58 166,999,961.83
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 Office Equipment 15,689,445.90 15,689,445.90
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 Accumulated Depreciation- Office Equipment (12,931,090.19) (12,396,442.09)
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 Net Value 2,758,355.71 3,293,003.81