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                                                                                       Appendix C.2



                                          Province of Negros Oriental
                                          Municipality of Pamplona
                                            Special Education Fund
                                 Statement of Changes in Net Assets/Equity
                                    For the Year Ended December 31, 2024
                                   (With Comparative Figures for CY 2023)


                                                                    2024               2023

Balance, January 1                                           ₱     2,582,376.86    ₱   2,901,070.64
Add (Deduct)
     Change in Accounting Policy                                    (310,223.11)
     Prior Period Errors                                                                  (9,240.00)
         Restated Balance                                          2,272,153.75        2,891,830.64
Add (Deduct) Changes in Net Assets/Equity during the year
Adjustments recognized directly in Net Assets/Equity                        -                   -
Surplus (Deficit) for the period                                    (553,226.63)        (309,453.78)
Total reconized revenue and expenses for the period                 (553,226.63)        (309,453.78)

Balance, December 31                                         ₱     1,718,927.12    ₱   2,582,376.86