Beginning Balance of Accumulated Surplus as of December 31, 2021

Other Adjustments

Accounting Explanation
Transfer of CIP-Land Improvements Accounts to Davao Occidental
Adjustment of liquidation of SPAMAST (Establishment of Clonal Nursery and Production of Quality Planting
Set-up accounts receivable due to excess payment for registration fees pursuant to Notice of Disallowance issuedby COA
with ND No. 2018-02-101 dated on Feb. 20, 2018
Transfer of Motor Vehicle - Nissan Navarra from DENR - PENRO Davao de Oro.
Transfer of CIP-Land Improvements Accounts to Davao Occidental
To record the cancellation of accounts payable since the payees created new voucher for their TEV claims.
Confiscated asset of 215 pieces Gemelina and Mahogany lumbers from Cenro Malalag with confiscation order dated Sep
22, 2022
To record cancellation of reclassification made on October due to error in taking accumulated depreciation balance
resulting to overstatement of the said account.

Total

Prior Period Adjustments/Unrecorded Income and Expenses

Accounting Explanation
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
To correct account code entry made in JEV# 101-22-02-021 and 101-22-03-047
To correct account code used in JEV No. 101-22-01-002 dated Jan. 19, 2022
To reconcile the amount estated in the Aging report vs. the actual amount disbursed.
To reconcile the amount estated in the Aging report vs. the actual amount disbursed.
To correct account code used in JEV No. 101-22-03-041 dated Mar. 3, 2022
To reconcile the amount estated in the Aging report vs. the actual amount disbursed.
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
To correct the adjustment mdae in JEV# 101-21-08-203 dated on 8/31/2021
Payment of NYDD 2021
To correct account code used in made in JEV No. 101-22-08-183 dated on 8/12/2022 (Genero Alderite Jr.)
Payment of NYDD 2021
Adjustment regarding the foreshore lease transactions of PENRO Davao del Sur as of August 31, 2022 pursuant to AOM
No. 2022-003 dated September 28, 2022.
Unrecorded Depreciation Expenses of various accounts (Buildings and other Structures, Other land improvements) as of
October 3, 2022
Derecognized various PPE accounts from disposal of PPE units through sale on 2018 with OR No. 5462371, 5462381,
542170.
To reclassify below 50,000 PPE accounts into Semi-Expendable property under COA circular 2022-004.
Payment of NYDD 2021
Payment of NYDD 2021
Payment of NYDD 2021
To reclassify 3 units of IPAD mini amounting 29, 500 each into Semi-Expendable property pursuant to COA Circular 2022-
004
To record the Due and Demandable payables as of December 31, 2022

Total

Restated Balance
 639,848,161.45

Reference Date Amount

GJ 101-22-02-029 2/16/2022 (43,831,345.00)
GJ 101-22-03-052 3/11/2022 3,487.48

GJ 101-22-03-056 3/22/2022 8,200.00

GJ 101-22-03-064 3/31/2022 74,369.75
GJ 101-22-04-065 4/1/2022 (3,961,435.00)
GJ 101-22-05-121 5/31/2022 21,060.00

GJ 101-22-12-292 12/31/2022 40,000.00

GJ 101-22-12-293 12/31/2022 785,822.62

(46,859,840.15)

Reference Date Amount

ADADJ 1/31/2022 (3,436,207.78)
CKDJ 1/31/2022 (13,024.01)
ADADJ 2/28/2022 (250,548.20)
CKDJ 2/28/2022 (16,000.00)
ADADJ 3/31/2022 (819,864.83)
ADADJ 4/30/2022 (360,070.00)
GJ 101-22-04-087 4/30/2022 157,000.00
GJ 101-22-04-088 4/30/2022 26,590.92
GJ 101-22-04-089 4/30/2022 (10,902.46)
GJ 101-22-04-090 4/30/2022 15,276.46
GJ 101-22-04-091 4/30/2022 (14,596.96)
GJ 101-22-04-092 4/30/2022 4,920.00
ADADJ 5/30/2022 (365,184.00)
ADADJ 6/30/2022 (417,440.00)
ADADJ 7/31/2022 (49,950.00)
GJ 101-22-08-196 8/19/2022 149,118.64
Payment of NYDD 2021 8/31/2022 (213,799.00)
GJ 101-22-09-219 9/30/2022 (13,500.00)
ADADJ 9/30/2022 (101,904.00)

GJ 101-22-10-237 10/27/2022 2,476,238.85

GJ 101-22-10-240 10/30/2022 (4,739,697.78)

GJ 101-22-10-241 10/30/2022 (1,535,412.80)

GJ 101-22-10-242 10/30/2022 (4,905,716.66)
ADADJ 10/31/2022 (108,815.00)
ADADJ 11/30/2022 (421,166.00)
ADADJ 12/31/2022 (275,968.00)

GJ 101-22-12-289 12/31/2022 (42,037.50)

GJ 101-22-12-290 12/31/2022 (9,875.00)

(15,292,535.11)

577,695,786.19

Certified Correct:

LEO ARTEMIO A. PUERTOS

Accountant III
LEGEND
Negative Amount = Decrease in the Balance of
Accumulated Surplus
Positive Amount = Increase in the Balance of
Accumulated Surplus