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                                                                                    Appendix C.2


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

                                                                      2024           2023



Balance at January 1, 2024                                           1,859,409.32   1,820,829.00
Add (Deduct)
    Change in Accounting Policy                                              0.00           0.00
    Prior Period Errors                                                      0.00         535.33
Restated Balance                                                     1,859,409.32   1,821,364.33
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                                     (103,054.45)      38,044.99
Total recognized revenue and expenses for the period                 (103,054.45)      38,044.99
Balance at December 31, 2024                                         1,756,354.87   1,859,409.32