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                                                                                       Appendix C.2



                                          Province of Negros Oriental
                                           Municipality of San Jose
                                            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                                           ₱       966,443.33    ₱   1,344,814.38
Add (Deduct)
    Change in Accounting Policy                                             -                   -
    Prior Period Errors                                                     -                   -
         Restated Balance                                            966,443.33        1,344,814.38
Add (Deduct) Changes in Net Assets/Equity during the year
Adjustments recognized directly in Net Assets/Equity                        -                   -
Surplus (Deficit) for the period                                    (125,037.76)        (378,371.05)
Total reconized revenue and expenses for the period                 (125,037.76)        (378,371.05)

Balance, December 31                                         ₱       841,405.57    ₱     966,443.33