ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
DETAILED STATEMENT OF FINANCIAL POSITION
2
GENERAL FUND
3
AS OF DECEMBER 2023
4
(WITH COMPARATIVE FIGURES OF DECEMBER 2022)
5
6
A S S E T S
20232022
7
8
Current Assets
9
Cash and Cash Equivalents
 15,562,474.15 15,925,123.22
10
11
Cash on Hand 135,523.99 221,771.54
12
 Cash- Collecting Officers - -
13
 Petty Cash 135,523.99 221,771.54
14
15
Cash in Bank- Local Currency 15,468,254.79 15,468,254.79
16
 Cash in Bank- Local Currency, Current Account 15,468,254.79 15,468,254.79
17
18
Treasury/ Agency Cash Accounts (41,304.63) 235,096.89
19
 Cash- Treasury/ Agency Deposit, Regular - -
20
 Cash- Modified Disbursement System (41,304.63) 235,096.89
21
22
Receivables
 10,920,348.14 12,193,745.60
23
24
Inter-Agency Receivables 2,658,408.05 2,658,408.05
25
 Due from National Government Agencies 2,658,408.05 2,658,408.05
26
27
Other Receivables 8,261,940.09 9,535,337.55
28
 Receivables- Disallowances/Charges 6,214,783.30 7,106,652.74
29
 Due from Officers & Employees (536,663.27) (254,562.16)
30
 Due from Other Funds 537,488.26 636,915.17
31
 Other Receivables 2,049,352.61 2,049,352.61
32
 Loan Receivables-Others (3,020.81) (3,020.81)
33
Inventories
 5,475,434.87 2,559,712.17
34
Inventory Held for Consumption 5,475,434.87 2,559,712.17
35
 Office Supplies Inventory 2,770,369.17 2,075,254.17
36
 Other Supplies & Materials Inventory 125,509.00 376,500.00
37
 Medical, Dental & Lab. Sup. 2,521,518.70 -
38
 Semi-Expendable Office Equipme 58,038.00 58,038.00
39
 Semi-Expendable Info & Comm Te - 49,920.00
40
Other Current Assets
 19,956,748.62 17,438,946.67
41
Advances 2,733,647.27 2,019,615.16
42
 Advances to Payroll 60,630.89 (19,956.61)
43
 Advances to Special Disbursing Officers 1,347,579.44 805,429.56
44
 Advances to Officers & Employees 1,325,436.94 1,234,142.21
45
46
Prepayments 16,416,439.11 14,612,669.27
47
 Advances to Contractors 5,896,266.89 6,172,239.40
48
 Prepaid Insurance 10,257,072.22 8,177,329.87
49
 Other Prepayments 263,100.00 263,100.00
50
51
Deposits 806,662.24 806,662.24
52
 Guaranty Deposits 806,662.24 806,662.24
53
54
Total Current Assets
 51,915,005.78 48,117,527.66
55
56
57
58
59
60
61
62
Non-Current Assets
63
64
Property, Plant and Equipment
65
Land 29,917,508.50 29,917,508.50
66
 Land 29,917,508.50 29,917,508.50
67
68
Land Improvements 1,225,564.23 1,592,919.71
69
 Other Land Improvements 24,511,284.54 24,511,284.54
70
 Accumulated Depreciation- Other Land Improvements (23,285,720.31) (22,918,364.83)
71
 Net Value 1,225,564.23 1,592,919.71
72
73
Infrastructure Assets 10,557,727.53 11,915,404.84
74
 Power Supply Systems 14,291,340.15 14,291,340.15
75
 Accumulated Depreciation- Power Supply Systems (3,733,612.62) (2,375,935.31)
76
 Net Value 10,557,727.53 11,915,404.84
77
78
Buildings and Other Structures 329,694,352.94 352,434,780.58
79
 School Buildings 583,453,586.40 583,453,586.40
80
 Accumulated Depreciation- School Buildings (277,229,084.60) (255,339,112.30)
81
 Net Value 306,224,501.80 328,114,474.10
82
83
 Other Structures 36,270,431.43 36,270,431.43
84
 Accumulated Depreciation- Other Structures (12,800,580.29) (11,950,124.95)
85
 Net Value 23,469,851.14 24,320,306.48
86
87
Machinery and Equipment 127,199,275.72 172,785,083.83
88
 Office Equipment 15,689,445.90 15,689,445.90
89
 Accumulated Depreciation- Office Equipment (13,440,762.10) (12,396,442.09)
90
 Net Value 2,248,683.80 3,293,003.81
91
92
 Information & Communication Tech. Equipment 159,446,084.94 157,457,214.94
93
 Accum. Depreciation- Information & Comm. Tech. Equip (108,149,602.62) (84,160,332.42)
94
 Net Value 51,296,482.32 73,296,882.52
95
96
 Communication Equipment 4,342,766.48 4,342,766.48
97
 Accumulated Depreciation- Communication Equipment (3,784,759.08) (3,737,405.05)
98
 Net Value 558,007.40 605,361.43
99
100
 Construction & Heavy Equipment 23,000.00 23,000.00