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                                                                                      Appendix C.3


                                  Province of Negros Oriental
                                  Municipality of La Libertad
                      STATEMENT OF CHANGES IN NET ASSETS/EQUITY
                                          Trust Fund
                                   As of December 31, 2024
                            (With Comparative Figures for CY 2023)

                                                                       2024            2023



Balance at January 1, 2024                                           11,445,609.36   11,306,742.38
Add (Deduct)
    Change in Accounting Policy                                               0.00            0.00
    Prior Period Errors                                                (19,319.48)      138,866.98
Restated Balance                                                     11,426,289.88   11,445,609.36
Add (Deduct) Changes in net assets/equity during the year
Adjustment of net revenue recognized directly in net assets/equity            0.00            0.00
Surplus (Deficit) for the period                                              0.00            0.00
Total recognized revenue and expenses for the period                          0.00            0.00
Balance at December 31, 2024                                         11,426,289.88   11,445,609.36