IAD-AWP#004

AUDIT WORK PROGRAMME

TYPE OF AUDIT ACTIVITY:

PROGRAM OVERVIEW

Activities Team Members Reviewers Date (from / to) Comments

Planning (including Prelim Survey)
Fieldwork and documentation May Trizteza and Emerson Paulino
Discussion of audit results
Report Issuance

AUDIT SCOPE
Major Process Sub-Process Ref

WP-RF001'!A1

RISK AND AUDIT OBJECTIVES

RISKS AUDIT OBJECTIVES WP REF

Ref AUDIT PROCEDURES Status

Preliminary Survey - Understanding the Business
IAD-RFI-000 1. Obtain written policies, procedures, sample documents and reports to understand the nature of the process

2. Perform walkthrough interviews, inquiries, provide and gather answers to questionnaires

3. Identify risks (inherent) and controls, if any, implemented by management

1. Inquire about the purpose of the fund and corroborate such by obtaining minutes of the meeting specifying the purpose of the fund or any relevant document
WP-RF004'!V14 Not provided
attesting to the information gathered from inquiry.
Result:
1. The fund was restricted by management for the payments of 2018 contractors payable. This was a verbal instruction to one of
See Audit
the Officer's meeting; however, no support (such as Minutes of the Meeting) was provided indicating this instruction of the
Findings
management.

1. Obtain the monitoring file to determine if the fund is disbursed according to purpose (WP-RF003 Attribute U)
WP-RF003'!AH23 Done

WP-RF006'!G12. Obtain the general ledger of UCPB 3028 (Account # 1112124) to determine if the recorded disbursement in Accustom is according to fund's purpose. Done

WP-RF005'!A13. Inquired with the treasury if fund monitoring is done regularly. Done

Result:

1. The monitoring file was obtained from Ms. Leslie Medalla, Treasury Manager on August 13, 2020. She prepares the monitoring file. There is no
review done to this report. She only submits the monitoring file when Sir ICA and/or Sir RSS asked for an update.
See Audit
Findings
2. The General Ledger was obtained from Sir Ryan Dave Alutaya, Internal Auditor-Minesite.

WP-RF006'!A11. Obtain the journal entries of the payments in the monitoring file and the general ledger of UCPB 3028 (Account # 1112124) to determine if all the Done
disbursements in the monitoring file are posted in UCPB 3028 (Account #1112124).
2. Obtain bank reconciliation to determine if there is a periodic reconciliation between MMDC records and Bank Statements as well as if it is properly performed
WP-RF004'!O40 No bank recon done
and reviewed.

3. Investigate if all transactions are completely and correctly recorded in accustom (WP-RF003 Attribute T)
WP-RF003'!AG23

Result:
 1. The journal entries were provided by Ms. Zhiela Marie Atienza, Accounting Supervisor, on August 27, 2020.
See Audit
Findings
2. There is no bank reconciliation done by the Accounting Department for the UCPB 3028.

1. Obtain the supporting documents of the payments in the monitoring file from the document custodian and determine the following attributes:

WP-RF003'!A1 Done

Result:

See Audit
The documents were obtained from Ms. Gabrielle Calacal, Document Custodian.
Findings

1. Inquire with the document custodian how the filing system were done.
WP-RF001'!A47 Done

2. Request the supporting documents. Done

Result:

1. Documents is filed based on Month then CV is filed numerically.

Ref Audit Findings Audit Recommendation Mngt Response

Over-all findings
1. Since there is no existing policy, processing of each transactions vary, and will To have a written policy in processing disbursements related to
continue to vary if no policy will be implemented. prior year's contractor's payable.

2. There monitoring file submitted to the management is misleading. The The monitoring should clearly present from which bank/fund the
monitoring file incorporates all the disbursements made in different cash-in-bank payment was made, and how much is the real inflow (fund
accounts. transfer) in the Restricted Funds (UCPB 3028).

3. Since there is no bank reconciliation made every month, amount reflected in Prepare and review bank reconciliation monthly.
the cash-in-bank balance (UCPB 3028), monitoring file, and the general ledger of
UCPB 3028 is different from one another

To hava a written policy, provedures and/ot guidelines for managing,

accounting and reporting the restricted funds.
There was no documentation provided for the verbal instruction of the management to
WP-RF004'!V14
restrict funds.
To document all verbal instructions by the management through
minutes of the meeting or via email

0
 Out of the 35 disbursements, 1 was not provided with any document which cause
not determining the purpose of the disbursement. Out of the 34 disbursements
with provided document, 3 were not disbursed according to fund's purpose (2 of
which were payment for 2017 payables, and the remaining 1 was an advance
payment) and the remaining 31 were disbursed according to fund's purpose.
Further, there are 4 posted transaction in the GL of UCPB 3028 (Account #
1112124) which were disbursed not according to purpose. These transactions
WP-RF003'!AH23
are:
a. A credit of P10,630,008- fund transfer to BIR account for excise
payments;and,
b. A credit of P40,000- fund transfer to Butuan Account for June 15, 2020
payroll.
c. A credit of P4,189,959.25- payment for Trucklord for 2020 billings.
GL!F12 d. A credit of P7,191,596.3- payment for Aris Arallira for 2020 billings. The monitoring should be prepared and reviewed by two different
persons (e.g. prepared by Ms. Leslie and reviewed or
There was no review or recommendation being done to the monitoring file recommended by Sir Dale)
submitted by Ms. Leslie Medalla to the management (i.e. Sir ICA and/or Sir RSS)
by her Department's Head. This cause a misleading monitoring file. The
monitoring file submitted by Ms. Leslie incorporates all the disbursements made
in different cash-in-bank accounts.Out of the 35 disbursements, 12 were
recorded in the GL of UCPB 3028 (Account # 1112124), 17 were recorded in the
GL of UCPB 171 (Account # 1112121), 3 were recorded in BDO Peso SA 54
(Account # 1112115) and 3 were recorded in RCBC CA 625 (Account #
1112331). Further, in the monitoring file, the total Restricted Funds presented a
different amount (P202,285,000) compared to the amount debited in the GL
UCPB 3028 Account # 1112124- the Restricted Fund cash-in-bank account
(P107,335,500).

WP-RF006'!A1

There is no bank reconciliation and cash position report prepared for UCPB 3028 To have a monthly bank recconciliation and cash position report
WP-RF004'!O40
by Accounting. of UCPB 3028.

Out of the 35 disbursements, 32 were not recorded in GL in correctly and timely

manner. This was mainly due to incorrect debit side of Advances to Contractors
WP-RF003'!AG24 Proper review should be in place in processing the transactions.
or Accrued Expenses-Rent instead of Accounts Payable-contractor, no withheld
amount during the payment as CWT, and incorrect credited cash-in-bank.

The following are the findings:

Out of the 35 disbursements, 28 have no provided APVs. Out
of the 7 disbursements with APVs, 1 disbursement has an
1 incomplete set of APVs provided. Out of the 6 complete APVs
provided, 1 has incomplete approval, and 5 have a complete
approval.

Out of the 35 disbursements, 29 have no SOA provided. Out

of the 6 disbursements with SOAs, 2 disbursements have
2 incomplete set of SOAs provided. Out of the 4 complete sets
of SOAs provided, 2 have an incomplete approvals, and the
remaining 2 have complete approval.
Out of the 35 disbursements, 27 have no RFPs provided. Out
of the 8 disbursements with RFPs, 2 have incomplete set of
3 RFPs provided. Out of the 6 disbursements with complete
sets of RFPS, 2 have an incomplete approval and the
remaining 4 have a complete approval.

Out of the 35 disbursements, 1 is thru Real Time Gross

Settlement (RTGS) and the remaining 34 are thru checks.
4 Out of the 34 disbursements, 24 have no copy of check
provided. Out of the 10 disbursements with copy check, 2
have incomplete approval and the remaining 8 have complete
approval.
Out of the 35 disbursements, 1 is thru RTGS and the
5 remaining 34 are thru checks. Out of the 34 check
disbursements, 26 have no deposit slip provided and 8 have
deposit slip provided.

To have a written policy in processing disbursements related to

prior year's contractor's payable.
 Out of the 35 disbursements, 1 has no CV provided. Out of
6 the 34 disbursements with CV provided, 21 have an To have a written policy in processing disbursements related to
incomplete approval and the remaining 13 have a complete prior year's contractor's payable.
approval.
Out of the 35 disbursements, 16 have no AR or AR with RWQ
provided. Out of the 19 disbursements with AR or AR with
7 RWQ, 1 has no signature of the contractor (or contractor's
representative) and the remaining 18 are with signature from
the contractor (or contractor's representative).
8 Out of the 35 disbursements, 26 have no Secretary Certificate
(or Special Power of Attorney) provided.
9 Out of the 35 disbursements, 27 have no copy of the ID of the
contractor's authorized check claimant.
Out of the 35 disbursments, 1 is an advance payment (which
10 does not require withholding). Out of the 34 disbursements
requiring withholding, 26 have no CWT (BIR form 2307)
provided.
11 Out of the 35 disbursements, 12 have no OR provided.

Out of the 35 disbursements, 4 have an amount consistent in

OR, check (or deposit slip) and AR or AR with RWQ. The
remaining 31 were tagged as no due to incomplete set of
12 documents provided which cause not performing the 3-way
verification of amount in OR, check (or deposit slip) and AR or
AR with RWQ. Further, 1 disbursement in the monitoring had
an amount different from the OR provided.

Out of the 35 disbursements, 4 have a payee's name

consistent in OR, Secretary Certificate (or SPA), and check.
13 The remaining 31 were tagged as no due to incomplete set of
documents provided which cause not performing the 3-way
verification of the payee's name in OR, Secretary Certificate
WP-RF003'!A1 (or SPA) and check.

1. There was no minimum required documents to process the check. Vouched To have a written policy, procedure, and/or guidelines for
documents vary for each transactions. managing, accounting, and reporting the restricted funds.
Treasury Department

Start Receipt of funds ($) Monitoring of dollar-to-peso

conversion rate
President's approval for peso
conversion Approved?

No

Accounting Department
Forwards APV (with attached
Start SOA and RFP) to Treasury

SOA
RFP
APV

Legal Department
Received approved check and
CV
A Prepare AR with QUit Claim
No
AR with Quit Claim forward to For revision? Inspection of Sec. Certificate
Treasury for review and ID of Check Claimant

Yes
Document Controller

Yes

C Receive document
Complete
documents?
Scan and file on computer by
CV Number Series
File hard copy by month then
by CV number Series

No

Hold. Wait for remaining

documents
 Yes
Approved?
Converted Peso Value transfer
to UCPB 3028
- - - SOA Check and Check Voucher
RFP
APV
-
Preparation (CV)
Check
CV
-

-
Treasury Supervisor prepares
an entry in Accustom
Treasury Manager certifies the
entry

Inspection of Sec. Certificate

and ID of Check Claimant
Check Claimant signs AR with
Quit Claim and CV. Receive Official Receipt Release of check
End
Signed AR with Quit
claim and CV OR
Copy of ID of check
claimant

Secretary
Certificate or SPA

Forward OR and CV to
Treasury
B
OR
CV

Forward AR with QUit Claim,

SPA, and Copy of IID to
Document Controller

Signed AR with Quit

claim

Copy of ID of check
claimant

Secretary
Certificate or SPA
File hard copy by month then
by CV number Series End
 Email contractor to prepare Secretary Certificate or
SPA and copy of authorized person's ID
End
Check and CV Approval

Email legal department to Forward approved check and A

- - - B Receipt of OR and CV
prepare AR with Quit Claim CV to Legal Department

Yes
Treasury Manager certifies the AVP of Accounting
entry approves/disapproves the entry Approved? Posted in GL

No

Puts note in Accustom for

revision
Receipt of OR and CV Forward to document C
controller
OR OR
CV CV
Mega Process: P2P
Major Process: Restricted Funds Disbursement
Sub-Process No Procedures
1. Receipt of Cash How is Accounting informed and how/when do they record the below procedures?
1 Treasury is advised that a cash inflow is to be expected.

2 Treasury monitors the bank balance.

1.1 Cash in Bank
Monitoring (BDO) Treasury received $4M fund from EZM as an advance for its operatorship deal with MMDC.
This was received in two (2) tranches: $2.5M credited last Jan and $1.5M credited last May.

3 Treasury monitors USD to Peso conversion rate and updates RSS (OIC President). Update is
done verbally or via text message.
4 The management instructed the treasury to open a UCPB account solely to be used for
payments for the outstanding 2018 contractors payable.
5 Treasury opened UCPB account. How much? Date? Bank Account no? Type of Account?
1.2 Opening of UCPB
account

6 RSS approved/disapproved peso conversion. This is done verbally or via text message.

1.3 Conversion to
Peso 7 Fund is converted to peso. Converted peso value is transferred to UCPB account from BDO
account. BDO Bank Details? Bank Account #? Type? $ or Peso?

2. Receipt of APV
1 Accounting Department forwards the approved Accounts Payable Voucher to the Treasury
Department. (What triggers APV? Like instruction ni sir ICA or may audited balance na)
2.1 Check and CDV
Preparation 2 Treasury (Cecilia Santos) then prepared the Check and Check Disbursement Voucher. The
entry in CDV is verified by Leslie Medalla and approved by Elmer Purisima.

3 Check and CDV are routed to signatories. RSS and Elmer Purisima are the preferred
signatories. If any of the two or both of them is unable to sign the check and CDV, any two of
ICA, RFA, and ABS can be a secondary signatories.

4 The Treasury Department will email the legal department to prepare AR with Quit Claim
2.2 Check and CDV document with details such as the amount to be paid, partial or full payment.
approval

5 When the check and CDV are signed, check and CDV are then forwarded to Legal
Department.
 2.3 Communication 6 Treasury Department will email the contractor to prepare Secretary Certification or SPA as
with the contractor well the valid ID of the claimant.

7 A scanned copy of the Secretary Certification or SPA will be sent by the contractor to the
Treasury Department (Ms. Leslie) and this will be forwarded to Legal for reference.

3. Check Release
1 Acknowledgement Receipt with Quit Claim is drafted by the Legal Department (Legal Counsel)
when an email from the Treasury Department specifying the amount is received. This is to be
reviewed by the Legal Department's Senior Counsel.
3.1 AR and Quit Claim
Preparation 2 Reviewed AR with Quit Claim is the forwarded to Treasury Department (Ms. Leslie) for her
review of the details specified.

3 Legal Department will inspect the actual (original hard copy) Secretary Certification of the
authorized person of the contractor and the authorized person's valid identification card.

3.2. Check Release

4 The authorized person will have to sign the AR with Quit Claim, and the CDV.

5 Legal Department will release the check and obtain an Official Receipt.

4. Document Filing
1 Legal Department will forward the original OR and signed CDV, and a copy of the Secretary
Certification, ID of the authorized person, and the AR and Quit Claim to the Treasury
Department.

4.1. Filing
2 Treasury Department will forward the original OR and signed CDV, and a copy of the
Secretary Certification, ID of the authorized person, the AR and Quit Claim, and APV and its
attachement to the Document Controller for filing and and scanning.
 Source WT Sample
Doc Input Doc created Report created Desired Report
Document Details

Email stating the

inflow to be
received.
Bank Statement Email confirming
(for the Months a cash is received
January and (credited) in the
May) bank account.

Minutes of Minutes of
Meeting (date) Meeting
Email documentation
notifying management of
successful opening of
UCPB Account UCPB account solely to
bes used in accordance to
its purpose.

Email documentation of
RSS approval or
disapproval for peso
conversion.

Email documentation
notifying management of
the actual converted peso
value.

APV, RFP, SOA, Transmittal (Log Sheet

Billing Summary Monitoring of In/Out of
Documents)
APV, RFP, SOA, CDV No. 2609 Check and Check
Billing Summary dated 7/27/2020 Disbursement
with an aount of Voucher
P23M;
Check and Check Signed Check
Disbursement Entry on CDV: and CDV
Voucher (Dr) Cash in Bank
- MLA UCPB CA
Peso 028 ------
Email requesting 23M Email requesting
to prepare AR to prepare AR
with Quit Claim. with Quit Claim.

Transmittal (Log Sheet

Monitoring of In/Out of
Documents)
Email requesting
SPA or Secretary
Certificate as
well as IDs

Email forwarding
SPA or Secretary
Certificate as
well as IDs

Email from AR and Quit

Treasury Claim
Department
AR and Quit Transmittal (Log Sheet
Claim Monitoring of In/Out of
Documents)
Secretary Secretary
Certificate or Certificate signed
SPA and valid ID on 8/3/2020;
Passport of Mr.
Reuel Gaddi;
Authorization
Letter dated
8/4/2020;
UMID and
Company ID of
Villamor S.
Fernandez Jr.

Signed AR with AR with Quit

Quit Claim and Claim with
CDV reference
MMD_LEG2020_
RWQ_017

Official Receipt OR 0016275 Official Receipt

dated 8/3/2020
from Delta
Earthmoving Inc.
with an amount
of P23M.

OR, CDV, AR
with Quit Claim,
Secretary
Certification

OR, CDV, AR Scanned copy

with Quit Claim,
Secretary
Certification
Desired Automation Remarks Sample Document Request

Email stating the inflow to be

received.
Pending
1. Bank Statement
2. Email confirmation of inflow

Minutes of Meeting

APV, SOA, Billing Summary

(For urgent payments …..)

Check and CDV

No copy of the check is maintained.

 Email from Treasury Department

AR and Quit Claim

Secretary Certificate or SPA and

valid ID

Signed AR with Quit Claim and CDV

AR with Quit Claim is not properly filled-

up. Blanks (or spaces) were noted in the
document.
Official Receipt
A With APV provided?
B With complete approval of APV?
C With SOA provided?
D With complete approval of SOA?
E With RFP provided?
F With complete approval of RFP?
G With copy of check provided?
H With complete approval of check?
I With copy of deposit slip provided?
J With Check Voucher provided?
K With complete approval of check voucher?
L With AR or AR with RWQ provided?
M AR or AR with RWQ duly signed by contractor's representative?
N With copy of Secretary Certificate or Special Power of Attorney?
O With copy of contractor's authorized person's ID?
P With CWT provided?
Q With OR provided?
R Amount tally in OR, AR or AR with RWQ, and check (or deposit slip)?
S Name of payee is consistent in OR, Secretary Certificate, and check (or deposit slip)?
T Correctly recorded in GL in timely manner?
U Fund is disbursed according to purpose (i.e. for payments of 2018 contractor's payable)

Per Monitoring
Date Payee Particulars Year Amount

E.Z. Mining Enterprises,

3/4/2020 Inc. 2017 Outstanding Payable 2017 12,033,206.00

time chapter for the period july13-

Broadway One Shipping aug 16 2018 inv 203,204,202 sept
1/17/2020 Corp 11-oct 10 2018 2018 4,232,400.00
time chapter for the period aug -
1/17/2020 Cebu Sea Charters Inc sept 2018 2018 1,105,920.01

David C. ISA-AC/Goddess
Equipment and Trucking
1/17/2020 Services partial payment for 2018 2018 200,000.00
Ysabelle Cargo Movers
1/17/2020 Inc full payment 2018 2018 4,058,547.00
 2/5/2020 Cebu Sea Charterers Inc full payment 2018 payables 2018 4,076,640.00
Monark Equipment
2/5/2020 Corporation partial payment 2018 payables 2018 2,000,000.00
Anfra Trucking Services /
2/5/2020 Antonio Francia rental final payment 2018 payables 2018 162,048.77

Goddess Equipment
Trucking Services/David
2/7/2020 Isaac 2018 payables-rental (15,690.70) 2018 500,000.00
AMAA Diamond
2/21/2020 Corporation partial payment for 2018 payables 2018 31,399,419.00
Apollo Arrastre return to payable deducted in AP adj
2/21/2020 Stevedoring Services Inc. no 12000077 2018 payables 2018 77,140.00
Alje Trucking and Hauling
2/24/2020 Services final payment 2018 payables 2018 504,039.00
MAMSAR Construction
2/28/2020 and Industrial Corporation partial payment on 2018 payables 2018 10,000,000.00
Beredo Construction and
3/2/2020 General Services partial payment on 2018 payables 2018 3,000,000.00
Ysabelle Cargo Movers
3/10/2020 Inc partial payment for 2018 payables 2018 3,000,000.00

4/17/2020 ADKA Trucking 2018 payable 2018 500,000.00

Mamsar Construction and
4/27/2020 Industrial Corp. 2018 payables 2018 10,000,000.00

4/27/2020 4K Development Corp. 2018 payables 2018 2,000,000.00

6/2/2020 EZM 2018 payables 2018 15,000,000.00

Phoenix Petroleum Phils.
6/15/2020 Inc 2018 payables (1st installment) 2018 6,588,934.84
Mamsar Construction and
6/24/2020 Industrial Corp. 2018 payables 2018 3,500,000.00

6/24/2020 4K Development Corp. 2018 payables 2018 2,000,000.00

6/25/2020 4K Development Corp. 2018 payables 2018 1,500,000.00

6/30/2020 Beredo Construction 2018 payables 2018 3,000,000.00

Premiere Georesources
and Development Inc
7/9/2020 (Redstone) 2017 payable 2017 3,046,609.39
Broadway One Shipping
7/13/2020 Corp 2018 payable 2018 4,320,000.00

7/15/2020 EZM 2018 final payable 2018 9,849,546.23

7/24/2020 Trucklord Hauling 2018 payables 2018 6,000,000.00

7/29/2020 Monark 2018 full 2018 9,400,000.00

Mamsar Construction And

7/31/2020 Industrial Corp. 2018 full 2018 3,719,717.00

4k Development
7/31/2020 Corporation 2018 partial (50% of audited) 2018 1,813,736.50

8/5/2020 Delta Earthmoving 2018 full 2018 23,000,000.00

Total payments 198,145,059.88
 Incomplete- documents provided were lacking

APV Ref # SOA Ref # RFP Ref # Check # Deposit Slip Ref # CV # AR or AR w/ RWQ Ref #

Not Not
Not provided a provided provided Not provided 2145 Not provided

000-2018-09000703;
000-2018-10000067 Not
(AP Adj) a a provided 544 502 143 2023 Not provided
Not Not
Not provided Not Provide provided provided 544 502 141 2022 Not provided

000-2020-01000007
(AP Adj) and 000-
2018-08000758;
000-2020-01000008
9AP Ajd) and 000- Incomplet Incomple Not
2018-10000508 e te provided Not provided 2024 Not provided
Not Not
Not provided Not Provide provided provided Not provided 2026 Not provided
 1502,
1502,
1510,
1509, Not Not
Not provided 1511, 1614 provided provided Not provided 2058 Not provided
Not
Not provided Not Provide provided 7392742 N/A 2059 Not provided
Not Not
Not provided Not Provide provided provided Not provided 35480 No Ref #

000-2018-10000507;
000-2018-0000648 Incomplete Incomplete7392745 Not provided 2066 No Ref #
Not MMD_LEG2020_RWQ
Not provided Not ProvideNot provid provided Not provided 2102 _001
Not Not
000-2020-02000337 Not Provide provided provided 1210220005871 2103 Not provided
Not
Not provided Not ProvideNot provid provided Not provided 35649 Not provided
MMD_LEG2020_RWQ
Not provided Not ProvideNot provid 7392753 N/A 2130 _002

Not provided Not ProvideNot provid 7392756 Not provided 2133 MMD_LEG2020_003
MED_LEG2020_AR_0
000-2020-03000674 Not ProvideACCT-2020 7392760 Not provided 2157 01

MED-
2018-12-
0025;
MED-
2018-12-
0026;
000-2018-12000321; MED-
000-2018-12000323; 2018-12-
000-2018-12000324 No Ref # 0012 N/A N/A 2232 Not provided
Not
Not provided Not ProvideNot provid provided Not provided 2248 Not provided
Not
Not provided Not ProvideNot provid provided Not provided 2249 Not provided
Not
Not provided Not ProvideNot provid provided Not provided 2391 Not provided
Not
Not provided Not ProvidePUR-2020-0provided Not provided 2428 No Ref #
Not MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid provided Not provided 2461 _009
Not MMD_LEG_2020_RW
Not provided Not ProvideNot Provid provided Not provided 2460 Q_008
 Not
Not provided Not ProvideNot Provid provided Not provided Not Provided Not provided
Not MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid provided Not provided 2469 _011

Deposited to
Unionbank
afterncut-off time
(with stamp and
signature). No
Not reference was
Not provided Not ProvideNot Provid provided indicated. 2513 Not provided
Not MMD_LEG_2020_RW
Not provided Not ProvideNot Provid provided Not provided 2518 Q_012
MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid 7393955 Not provided 2560 _015
MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid 7393964 MMB58754 2558 _014
Not MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid provided Not provided 2610 _016

MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid 7393967 Not provided 2625 _018

MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid 7393968 Not provided 2626 _019
Not MMD_LEG2020_RWQ
Not provided Not ProvideNot Provid provided Not provided 2609 _017
 OR # A B C D E F G H I

Not Not Not

Not provided r provided a a r provided r provided r

Not
5130 a a a r a a r provided a
Not Not Not Not
14356 r provided r provided r provided r provided a

Incomple Incomple Incomple Incomple Not

0004 a a te te te te r provided r
Not Not Not Not
Not provided r provided r provided r provided r provided r
 Not Not Not
14358 r provided a r r provided r provided r
Not Not Not
0031229 r provided r provided r provided a a a
Not Not Not Not
0053 r provided r provided r provided r provided r

Incomple Incomple Incomple Incomple Incomple Incomple

0005 te te te te te te a a r
Not Not Not Not
0354 r provided r provided r provided r provided r
Not Not Not
Not provided a a r provided r provided r provided a
Not Not Not Not
0514 r provided r provided r provided r provided r
Not Not Not
001833 r provided r provided r provided a a a
Not Not Not
Not provided r provided r provided r provided a a r
Not
Not provided a r r provided a a a a r

Not provided a a a a a a N/A N/A a

Not Not Not Not
Not provided r provided r provided r provided r provided r
Not Not Not Not
Not provided r provided r provided r provided r provided r
Not Not Not Not
Not provided r provided r provided r provided r provided r
Not Not Not
0037135 r provided r provided a r r provided r
Not Not Not Not
001842 r provided r provided r provided r provided r
Not Not Not Not
001212 r provided r provided r provided r provided r
 Not Not Not Not
Not provided r provided r provided r provided r provided r
Not Not Not Not
1260 r provided r provided r provided r provided r

Not Not Not Not

Not provided r provided r provided r provided r provided a
Not Not Not Not
5093 r provided r provided r provided r provided r
Not Not Not
0000101 r provided r provided r provided a a r
Not Not Not
Not provided r provided r provided r provided a a a
Not Not Not Not
0031713 r provided r provided r provided r provided r

Not Not Not

001849 r provided r provided r provided a r r

Not Not Not

001219 r provided r provided r provided a r r
Not Not Not Not
0016275 r provided r provided r provided r provided r
J K L M N O P Q R S

Not
a a r provided r r r r r r

Not
a a r provided r r a a r r
Not
a a r provided r r a a r r

Not
a a r provided r r a a r r
Not
a r r provided r r r r r r
 Not
a a r provided r r r a r r
Not
a a r provided a a r a r a

a a a a r r a a r r

a a a a r r r a a r

a r a a r r r a r r
Not
a r r provided r r r r r r
Not
a r r provided r r a a r r

a a a a r r r a a r

a a a a r r r r r r

a a a a r r N/A r r r

Not
a r r provided r r r r r r
Not
a r r provided r r r r r r
Not
a r r provided r r r r r r
Not
a r r provided r r r r r r

a r a a r r r a r r

a r a a a r r a r r

a r a a r a r a r r
 Not Not
r provided r provided r r r r r r

a r a a a r r a r r

Not
a r r provided r r r r r r

a r a a a r r a r r

a r a a a a r a a a

a r a r r r r r r r

a r a a a a r a r r

a r a a a a r a r a

a r r a a a r a r a

a r a a a a r a r r
T U Remarks

1. Check, OR, and AR with RWQ were not provided. Amount

cannot be ascertained to be consistent in these three
documents.
2. No Secretary Certificate, OR, and copy of check provided,
r r hence name of the payee cannot be ascertained.

1. Check and AR with RWQ were not provide. Amount cannot

be ascertained to be consistent in these two documents.
2.No Secretary Certificate and copy of check provided, hence
r a name of the payee cannot be ascertained.

r a 1. Check and AR with RWQ were not provide. Amount cannot be ascertained to be consistent in these tw

r a 1. Check and AR with RWQ were not provide. Amount cannot be ascertained to be consistent in these tw

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th
r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. AR with RWQ was not provided. Amount cannot be ascertained to be consistent with OR and Check.

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit
1. Lacking APV: 2018-10000508 and 2018-10000511.
2. Lacking SOA for APV 2018-10000508
r a 3. Lacking RFP: MED-2018-09-0066

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a

r a 1. OR was not provided. Amount cannot be ascertained to be consistent in the check and AR with RWQ.

r r 1. OR was not provided. Amount cannot be ascertained to be consistent in the check and AR with RWQ.

1. RTGS payment. With attached UCPB RTGS form. OR and AR

with RWQ were not provided. Amount cannot be ascertained to
be consistent with the RTGS.
r a 2. CV has no approval of Ms. Leslie and Sir RSS.

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit
r No doc pr 1. Check, OR, and AR with RWQ were not provided. Amount cannot be ascertained to be consistent in th

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

r r 1. Check and AR with RWQ were not provide. Amount cannot be ascertained to be consistent in these tw

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

r a

r a 1. OR was not provided. Amount cannot be ascertained to be consistent in the check and AR with RWQ.

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit

1. AR with RWQ was not provided. Amount cannot be

ascertained to be consistent with OR and Check.
r a 2. Check has one sign only.

1. AR with RWQ was not provided. Amount cannot be

ascertained to be consistent with OR and Check.
r a 2. Check has one sign only.

r a 1. A copy of check was not provided. Amount cannot be ascertained to be consistent with OR and AR wit
ed to be consistent in these two documents.

ed to be consistent in these two documents.

ertained to be consistent in these three documents.

ertained to be consistent in these three documents.

nsistent with OR and Check.

consistent with OR and AR with RWQ.

consistent with OR and AR with RWQ.

ertained to be consistent in these three documents.

ertained to be consistent in these three documents.

the check and AR with RWQ.

the check and AR with RWQ.

ertained to be consistent in these three documents.

ertained to be consistent in these three documents.

ertained to be consistent in these three documents.

consistent with OR and AR with RWQ.

consistent with OR and AR with RWQ.

consistent with OR and AR with RWQ.

ertained to be consistent in these three documents.

consistent with OR and AR with RWQ.

ed to be consistent in these two documents.

consistent with OR and AR with RWQ.

the check and AR with RWQ.

consistent with OR and AR with RWQ.

consistent with OR and AR with RWQ.

Minutes of the meeting

Date August 10,2020

Attendees: Leslie Medalla- Treasury
Geneline Palenzuela- Audit
Agenda: Restriced Funds Process Understanding

Restricted Funds
Process
Understanding
MOM - Aug 10.docx
Updated MOM

Email communication for concurrence of

Date August 13,2020

Attendees: Elmer Purisima- Treasury
Geneline Palenzuela- Audit
Agenda: Restriced Funds Process Understanding

Restricted Funds
Process
Understanding
MOM - Aug 13.docx
Updated MOM

Email communication for concurrence of

Date August 18,2020
Attendees: Atty. Marjorie San Juan- TLega
Geneline Palenzuela- Audit
Agenda: Restriced Funds Process Understanding

Restricted Funds
Process
Understanding
MOM - Aug 18 -
MASJ Rev.docx

Comments are already efffected in the updated MOM

 Restricted Funds
Process
Understanding
MOM (1).docx

File sent by Ms. Leslie for

Correction. Highlighted items
were already effeccted in the
updated MOM.

mmunication for concurrence of the MOM.

Excerpt from the MOM

mmunication for concurrence of the MOM.

dy efffected in the updated MOM.
 Restricted Funds
Process
Understanding
MOM (1).docx
Excerpt from the MOM

nt by Ms. Leslie for

on. Highlighted items
eady effeccted in the
pdated MOM.
Revised MOM is already attached here.
Frequency of management monitoring
 Credited to UCPB 3028
Credited to other cash-in-banks accounts

Entries

EZ MINING ENTERPRISES INC.-Partial payment of 2018

1 AP 000-2020-03 7392758 03/04/2020
payables.
EZ MINING ENTERPRISES INC.-Partial payment of 2018
AP 000-2020-03 7392758 03/04/2020
payables.

BROADWAY ONE SHIPPING CORP.-DO22 TIME CHARTER

AP 000-2020-01 7392733 01/17/2020 FOR THE PERIOD JUL13-AUG16, 2018 (INV NO. 203, 204, 202)
2 & SEPT. 11 - OCT.10, 2018(INV NO.214,215)LCT 268, 568, 368
BROADWAY ONE SHIPPING CORP.-DO22 TIME CHARTER
AP 000-2020-01 7392733 01/17/2020 FOR THE PERIOD JUL13-AUG16, 2018 (INV NO. 203, 204, 202)
& SEPT. 11 - OCT.10, 2018(INV NO.214,215)LCT 268, 568, 368
BROADWAY ONE SHIPPING CORP.-DO22 TIME CHARTER
AP 000-2020-01 7392733 01/17/2020 FOR THE PERIOD JUL13-AUG16, 2018 (INV NO. 203, 204, 202)
& SEPT. 11 - OCT.10, 2018(INV NO.214,215)LCT 268, 568, 368
BROADWAY ONE SHIPPING CORP.-DO22 TIME CHARTER
AP 000-2020-01 7392733 01/17/2020 FOR THE PERIOD JUL13-AUG16, 2018 (INV NO. 203, 204, 202)
& SEPT. 11 - OCT.10, 2018(INV NO.214,215)LCT 268, 568, 368

CEBU SEA CHARTERERS INC.-DO22 TIME CHARTER FOR

AP 000-2020-01 7392732 01/17/2020 THE PERIOD Aug.12- Sept.10 LCT 388, Aug 18-Sept. 16 LCT
3 128, Aug. 13-Sept. 11, 2018 LCT 208
CEBU SEA CHARTERERS INC.-DO22 TIME CHARTER FOR
AP 000-2020-01 7392732 01/17/2020 THE PERIOD Aug.12- Sept.10 LCT 388, Aug 18-Sept. 16 LCT
128, Aug. 13-Sept. 11, 2018 LCT 208
CEBU SEA CHARTERERS INC.-DO22 TIME CHARTER FOR
AP 000-2020-01 7392732 01/17/2020 THE PERIOD Aug.12- Sept.10 LCT 388, Aug 18-Sept. 16 LCT
128, Aug. 13-Sept. 11, 2018 LCT 208

GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31

Equipment Rental (DT-003,004,005,006,008,009,BH-Hitatchi,BH-
AP 000-2020-01 7392734 01/17/2020
Volvo,BH-Komatsu) for June 1-15, 2018(Full payment) & for July
4 16-31, 2018(Partial Payment)
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
Equipment Rental (DT-003,004,005,006,008,009,BH-Hitatchi,BH-
AP 000-2020-01 7392734 01/17/2020
Volvo,BH-Komatsu) for June 1-15, 2018(Full payment) & for July
16-31, 2018(Partial Payment)
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
Equipment Rental (DT-003,004,005,006,008,009,BH-Hitatchi,BH-
AP 000-2020-01 7392734 01/17/2020
Volvo,BH-Komatsu) for June 1-15, 2018(Full payment) & for July
16-31, 2018(Partial Payment)
DAVID C. ISA-AC-DO31 Equipment Rental (DT-
003,004,005,006,008,009,BH-Hitatchi,BH-Volvo,BH-Komatsu) for
AP 000-2020-01 7392734 01/17/2020
June 1-15, 2018(Full payment) & for July 16-31, 2018(Partial
Payment)

YSABELLE CARGO MOVERS INC.-Partial payment for 2018

5 AP 000-2020-01 7392735 01/17/2020
payables.
YSABELLE CARGO MOVERS INC.-Partial payment for 2018
AP 000-2020-01 7392735 01/17/2020
payables.
YSABELLE CARGO MOVERS INC.-Partial payment for 2018
AP 000-2020-01 7392735 01/17/2020
payables.
YSABELLE CARGO MOVERS INC.-Partial payment for 2018
AP 000-2020-01 7392735 01/17/2020
payables.
 6 AP 000-2020-02 7392741 02/05/2020 CEBU SEA CHARTERERS INC.-Partial payment for 2018 payables
AP 000-2020-02 7392741 02/05/2020 CEBU SEA CHARTERERS INC.-Partial payment for 2018 payables
AP 000-2020-02 7392741 02/05/2020 CEBU SEA CHARTERERS INC.-Partial payment for 2018 payables

7 AP 000-2020-02 7392742 02/05/2020 MONARK EQUIPMENT CORPORATION-Allocation for 2M - Partial Payment of 2018
AP 000-2020-02 7392742 02/05/2020 MONARK EQUIPMENT CORPORATION-Allocation for 2M - Partial P
AP 000-2020-02 7392742 02/05/2020 MONARK EQUIPMENT CORPORATION-Allocation for 2M - Partial P
AP 000-2020-02 7392742 02/05/2020 MONARK EQUIPMENT CORPORATION-Allocation for 2M - Partial P

8 AP 000-2020-02 1200007914 02/10/2020 ANFRA TRUCKING SERVICES-DO31 Equipment rental (WT-004,015) for the period
AP 000-2020-02 1200007914 02/10/2020 ANFRA TRUCKING SERVICES-DO31 Equipment rental (WT-004,015)
AP 000-2020-02 1200007914 02/10/2020 ANFRA TRUCKING SERVICES-DO31 Equipment rental (WT-004,015)
AP 000-2020-02 1200007914 02/10/2020 ANFRA TRUCKING SERVICES-DO31 Equipment rental (WT-004,015)
AP 000-2020-02 1200007914 02/10/2020 ANFRA TRUCKING SERVICES-DO31 Equipment rental (WT-004,015) for the period

GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31

9 AP 000-2020-02 7392745 02/07/2020
Billing for Equipment Rental - Payment for 2018 payables.
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
AP 000-2020-02 7392745 02/07/2020
Billing for Equipment Rental - Payment for 2018 payables.
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
AP 000-2020-02 7392745 02/07/2020
Billing for Equipment Rental - Payment for 2018 payables.
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
AP 000-2020-02 7392745 02/07/2020
Billing for Equipment Rental - Payment for 2018 payables.
GODDESS EQUIPMENT AND TRUCKING SERVICES-DO31
AP 000-2020-02 7392745 02/07/2020
Billing for Equipment Rental - Payment for 2018 payables.

10 AP 000-2020-02 287634 02/07/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-Partial payment for 2018 Payables.
AP 000-2020-02 287634 02/07/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-Partial payment for 201
AP 000-2020-02 287634 02/07/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-Partial payment for 201
AP 000-2020-02 287634 02/07/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-Partial payment for 201
AP 000-2020-02 287634 02/07/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-Partial payment for 2018 Payables.

11 AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payables.
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
 AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl
AP 000-2020-02 7392748 02/21/2020 AMAA DIAMOND CORPORATION-Partial payment for 2018 payabl

APOLLO ARRASTRE & STEVEDORING SERVICES INC.-DO29

ARRASTRE AND STEVEDORING SERVICES (RETURN TO
AP 000-2020-02 7392749 02/21/2020
PAYABLE DEDUCTED IN AP-ADJUSTMENT NO. 000-2019-
12 12000077) 2018 PAYABLES
APOLLO ARRASTRE & STEVEDORING SERVICES INC.-DO29
ARRASTRE AND STEVEDORING SERVICES (RETURN TO
AP 000-2020-02 7392749 02/21/2020
PAYABLE DEDUCTED IN AP-ADJUSTMENT NO. 000-2019-
12000077) 2018 PAYABLES

RICKY C. LUENGAS-DO21 Billing for hauling for the period

13 AP 000-2020-02 1200008042 02/24/2020
August 1-15 & August 16-31, 2018(final payment)
RICKY C. LUENGAS-DO21 Billing for hauling for the period
AP 000-2020-02 1200008042 02/24/2020
August 1-15 & August 16-31, 2018(final payment)
RICKY C. LUENGAS-DO21 Billing for hauling for the period
AP 000-2020-02 1200008042 02/24/2020
August 1-15 & August 16-31, 2018(final payment)

MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-

14 AP 000-2020-02 7392753 02/28/2020
Partial payment for 2018 payables.
MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-
AP 000-2020-02 7392753 02/28/2020
Partial payment for 2018 payables.

YSABELLE CARGO MOVERS INC.-DO92 ADVANCE PAYMENT

15 AP 000-2020-03 7392760 03/10/2020
TO 2020 MOBILIZATION
YSABELLE CARGO MOVERS INC.-DO92 ADVANCE PAYMENT
AP 000-2020-03 7392760 03/10/2020
TO 2020 MOBILIZATION

16 AP 000-2020-04 2020-04-0045 04/16/2020 ADKA TRUCKING SERVICES-Partial payment of 2018 payables

AP 000-2020-04 2020-04-0045 04/16/2020 ADKA TRUCKING SERVICES-Partial payment of 2018 payables
AP 000-2020-04 2020-04-0045 04/16/2020 ADKA TRUCKING SERVICES-Partial payment of 2018 payables
AP 000-2020-04 2020-04-0045 04/16/2020 ADKA TRUCKING SERVICES-Partial payment of 2018 payables

CBC TRUCKING SERVICES-DO31 Equipment rental (CBC WT-

AP 000-2020-04 1200008478 04/17/2020 005) for the period August 1-15, 2018 , August 16-31, 2018 &
17 October 1-15, 2018 (Full & Final Payment)
CBC TRUCKING SERVICES-DO31 Equipment rental (CBC WT-
AP 000-2020-04 1200008478 04/17/2020 005) for the period August 1-15, 2018 , August 16-31, 2018 &
October 1-15, 2018 (Full & Final Payment)
CBC TRUCKING SERVICES-DO31 Equipment rental (CBC WT-
AP 000-2020-04 1200008478 04/17/2020 005) for the period August 1-15, 2018 , August 16-31, 2018 &
October 1-15, 2018 (Full & Final Payment)
CBC TRUCKING SERVICES-DO31 Equipment rental (CBC WT-
AP 000-2020-04 1200008478 04/17/2020 005) for the period August 1-15, 2018 , August 16-31, 2018 &
October 1-15, 2018 (Full & Final Payment)
CARLITO COTARES-DO31 Equipment rental (CBC WT-005) for
AP 000-2020-04 1200008478 04/17/2020 the period August 1-15, 2018 , August 16-31, 2018 & October 1-
15, 2018 (Full & Final Payment)

MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-

18 AP 000-2020-04 7392796 04/22/2020
Payment for 2018 Payables.
 MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-
AP 000-2020-04 7392796 04/22/2020
Payment for 2018 Payables.

4K DEVELOPMENT CORPORATION-Partial payment of 2018

19 AP 000-2020-04 7392797 04/22/2020
Payables.
4K DEVELOPMENT CORPORATION-Partial payment of 2018
AP 000-2020-04 7392797 04/22/2020
Payables.
4K DEVELOPMENT CORPORATION-Partial payment of 2018
AP 000-2020-04 7392797 04/22/2020
Payables.

20 AP 000-2020-06 372374 06/02/2020 EZ MINING ENTERPRISES INC.-Partial payment of 2018 payables.

AP 000-2020-06 372374 06/02/2020 EZ MINING ENTERPRISES INC.-Partial payment of 2018 payables

PHOENIX PETROLEUM PHILIPPINES, INC.-1st Partial payment

to 2018 payables balance. 4010106612/5090112209,
AP 000-2020-06 7393952 06/15/2020
4010106573/5090112184, 4010106553/5090112185,
21 4010106466/5090112083 - P.O# 7154
PHOENIX PETROLEUM PHILIPPINES, INC.-1st Partial payment
to 2018 payables balance. 4010106612/5090112209,
AP 000-2020-06 7393952 06/15/2020
4010106573/5090112184, 4010106553/5090112185,
4010106466/5090112083 - P.O# 7154
PHOENIX PETROLEUM PHILIPPINES, INC.-1st Partial payment
to 2018 payables balance. 4010106612/5090112209,
AP 000-2020-06 7393952 06/15/2020
4010106573/5090112184, 4010106553/5090112185,
4010106466/5090112083 - P.O# 7154

22 AP 000-2020-06 7393954 06/22/2020 MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-Payment for 2018 pa
AP 000-2020-06 7393954 06/22/2020 MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-Payme

23 AP 000-2020-06 7393953 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables.

AP 000-2020-06 7393953 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables.

24 AP 000-2020-06 7393959 06/25/2020 BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-Partial payment on 20
AP 000-2020-06 7393959 06/25/2020 BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-Partial
AP 000-2020-06 7393959 06/25/2020 BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-Partial

25 AP 000-2020-07 372444 07/09/2020 PREMIERE GEORESOURCES AND DEVELOPMENT INC.-Final Payment for 2017 p
AP 000-2020-07 372444 07/09/2020 PREMIERE GEORESOURCES AND DEVELOPMENT INC.-Final Payme

26 AP 000-2020-07 7393962 07/09/2020 BROADWAY ONE SHIPPING CORP.-Final payment for 2018 payables.
AP 000-2020-07 7393962 07/09/2020 BROADWAY ONE SHIPPING CORP.-Final payment for 2018 payab

27 AP 000-2020-07 7393964 07/15/2020 TRUCK LORD HAULING SERVICES-Payment for 2018 payables.
AP 000-2020-07 7393964 07/15/2020 TRUCK LORD HAULING SERVICES-Payment for 2018 payables.

28 AP 000-2020-07 7393963 07/14/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment for 2018 payables
AP 000-2020-07 7393963 07/14/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment fo
AP 000-2020-07 7393963 07/14/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment fo
AP 000-2020-07 7393963 07/14/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment for 2018 payables
AP 000-2020-07 7393963 07/14/2020 PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment for 2018 payables

29 AP 000-2020-07 7393955 07/15/2020 EZ MINING ENTERPRISES INC.-Payment for 2018 Payables.

AP 000-2020-07 7393955 07/15/2020 EZ MINING ENTERPRISES INC.-Payment for 2018 Payables.
 BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-
30 AP 000-2020-03 7392756 03/02/2020
Partial payment of 2018 Payables
BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-
AP 000-2020-03 7392756 03/02/2020
Partial payment of 2018 Payables
BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-
AP 000-2020-03 7392756 03/02/2020
Partial payment of 2018 Payables
BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-
AP 000-2020-03 7392756 03/02/2020
Partial payment of 2018 Payables
BEREDO CONSTRUCTION (BCON) & GEN. SERVICES, INC.-
AP 000-2020-03 7392756 03/02/2020
Partial payment of 2018 Payables

MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-

31 AP 000-2020-07 7393967 07/30/2020
FULL/FINAL PAYMENT FOR 2018 PAYABLES.
MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-
AP 000-2020-07 7393967 07/30/2020
FULL/FINAL PAYMENT FOR 2018 PAYABLES.

4K DEVELOPMENT CORPORATION-Partial payment for 2018

32 AP 000-2020-07 7393968 07/30/2020
Payables (50% Audited amount)
4K DEVELOPMENT CORPORATION-Partial payment for 2018
AP 000-2020-07 7393968 07/30/2020
Payables (50% Audited amount)

33 AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018 PAYABLES
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018
AP 000-2020-07 7393965 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018

MONARK EQUIPMENT CORPORATION-DO31 Equipment rental

(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
34 period October 1-31, 2018
 MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental
(RG-SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-
AP 000-2020-07 7393966 07/27/2020 SSS00218,BD-SSS00876,BD-SSSS00866,BH-ZBN01354,BH-
ZBN01365,BH-ZBN01366,BH-ZBN01367,BH-XBA10077) for the
period October 1-31, 2018

35 AP 000-2020-06 7393958 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables

AP 000-2020-06 7393958 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables
dr cr account # account title

12,033,206.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

12,033,206.00 1121501 Advances to Contractors

4,232,400.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

4,320,000.00 2121101 Accounts Payable - Trade

135,157.90 21211014 Accounts Payable - Rental

222,757.90 2123209 Withholding Taxes - Rent

1,105,920.01 1112121 Cash in Bank - MLA UCPB CA Peso 171

1,164,126.33 21211014 Accounts Payable - Rental

58,206.32 2123209 Withholding Taxes - Rent

200,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

38,414.63 2122102 Accounts Payable - Contractors

180,052.30 2122102 Accounts Payable - Contractors

18,466.93 2123209 Withholding Taxes - Rent

4,058,547.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

651,854.92 2122102 Accounts Payable - Contractors

2,706,193.71 2122102 Accounts Payable - Contractors

700,498.37 2122102 Accounts Payable - Contractors

2018 payables 4,076,640.00 1112121 Cash in Bank - MLA UCPB CA Peso 171
2018 payables 214,560.00 2123209 Withholding Taxes - Rent
4,291,200.00 2124102 Accrued Expenses - Rent

or 2M - Partial Payment of 2018 2,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171
232,538.63 2122102 Accounts Payable - Contractors
350,892.67 2122102 Accounts Payable - Contractors
1,416,568.70 2122102 Accounts Payable - Contractors

ntal (WT-004,015) for the period 162,048.77 1112331 Cash in Bank - CAR RCBC CA 625
45,272.82 2122102 Accounts Payable - Contractors
131,041.37 2122102 Accounts Payable - Contractors
4,909.33 2122102 Accounts Payable - Contractors
ntal (WT-004,015) for the period 19,174.75 2123209 Withholding Taxes - Rent

500,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

59,994.65 2122102 Accounts Payable - Contractors

127,233.99 2122102 Accounts Payable - Contractors

39,209.45 2122102 Accounts Payable - Contractors

273,561.91 2122102 Accounts Payable - Contractors

payment for 2018 Payables. 10,000,000.00 1112115 Cash in Bank - MLA BDO SA Peso 54
4,377,686.00 2121101 Accounts Payable - Trade
4,877,080.00 2121101 Accounts Payable - Trade
846,244.10 2121101 Accounts Payable - Trade
payment for 2018 Payables. 101,010.10 2123204 Withholding Taxes - Goods

or 2018 payables. 31,399,419.00 1112121 Cash in Bank - MLA UCPB CA Peso 171
191,330.00 2122102 Accounts Payable - Contractors
153,140.00 2122102 Accounts Payable - Contractors
5,667,322.71 2122102 Accounts Payable - Contractors
171,475.00 2122102 Accounts Payable - Contractors
179,998.87 2122102 Accounts Payable - Contractors
240,502.00 2122102 Accounts Payable - Contractors
289,408.95 2122102 Accounts Payable - Contractors
219,450.00 2122102 Accounts Payable - Contractors
90,250.00 2122102 Accounts Payable - Contractors
97,755.00 2122102 Accounts Payable - Contractors
52,535.00 2122102 Accounts Payable - Contractors
257,450.00 2122102 Accounts Payable - Contractors
256,500.00 2122102 Accounts Payable - Contractors
7,661,975.75 2122102 Accounts Payable - Contractors
107,445.00 2122102 Accounts Payable - Contractors
45,885.00 2122102 Accounts Payable - Contractors
93,119.00 2122102 Accounts Payable - Contractors
2,803,857.54 2122102 Accounts Payable - Contractors
1,210,117.11 2122102 Accounts Payable - Contractors
423,055.71 2122102 Accounts Payable - Contractors
200,896.50 2122102 Accounts Payable - Contractors
1,164,693.11 2122102 Accounts Payable - Contractors
1,940,425.00 2122102 Accounts Payable - Contractors
158,080.00 2122102 Accounts Payable - Contractors
103,708.27 2122102 Accounts Payable - Contractors
253,327.00 2122102 Accounts Payable - Contractors
132,050.00 2122102 Accounts Payable - Contractors
210,282.50 2122102 Accounts Payable - Contractors
152,950.00 2122102 Accounts Payable - Contractors
72,200.00 2122102 Accounts Payable - Contractors
36,891.67 2122102 Accounts Payable - Contractors
219,307.50 2122102 Accounts Payable - Contractors
191,013.32 2122102 Accounts Payable - Contractors
17,964.50 2122102 Accounts Payable - Contractors
178,061.65 2122102 Accounts Payable - Contractors
184,623.00 2122102 Accounts Payable - Contractors
166,009.65 2122102 Accounts Payable - Contractors
248,710.00 2122102 Accounts Payable - Contractors
216,144.00 2122102 Accounts Payable - Contractors
322,292.25 2122102 Accounts Payable - Contractors
254,467.00 2122102 Accounts Payable - Contractors
18,050.00 2122102 Accounts Payable - Contractors
246,714.52 2122102 Accounts Payable - Contractors
178,441.67 2122102 Accounts Payable - Contractors
98,800.00 2122102 Accounts Payable - Contractors
113,081.65 2122102 Accounts Payable - Contractors
118,370.00 2122102 Accounts Payable - Contractors
91,200.00 2122102 Accounts Payable - Contractors
111,891.00 2122102 Accounts Payable - Contractors
164,730.00 2122102 Accounts Payable - Contractors
51,616.66 2122102 Accounts Payable - Contractors
41,002.00 2122102 Accounts Payable - Contractors
217,569.00 2122102 Accounts Payable - Contractors
153,520.00 2122102 Accounts Payable - Contractors
303,490.80 2122102 Accounts Payable - Contractors
212,477.00 2122102 Accounts Payable - Contractors
41,325.00 2122102 Accounts Payable - Contractors
9,842.00 2122102 Accounts Payable - Contractors
143,260.00 2122102 Accounts Payable - Contractors
193,135.00 2122102 Accounts Payable - Contractors
78,968.75 2122102 Accounts Payable - Contractors
33,440.00 2122102 Accounts Payable - Contractors
254,742.97 2122102 Accounts Payable - Contractors
214,947.00 2122102 Accounts Payable - Contractors
 195,004.12 2122102 Accounts Payable - Contractors
44,448.60 2122102 Accounts Payable - Contractors
194,037.50 2122102 Accounts Payable - Contractors
169,594.00 2122102 Accounts Payable - Contractors
243,333.00 2122102 Accounts Payable - Contractors
307,492.20 2122102 Accounts Payable - Contractors
257,602.00 2122102 Accounts Payable - Contractors
260,623.00 2122102 Accounts Payable - Contractors

77,140.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

77,140.00 2122102 Accounts Payable - Contractors

504,038.96 1112331 Cash in Bank - CAR RCBC CA 625

84,595.26 2122102 Accounts Payable - Contractors

419,443.70 2122102 Accounts Payable - Contractors

10,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

10,000,000.00 1121501 Advances to Contractors

3,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

3,000,000.00 2122102 Accounts Payable - Contractors

500,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

310,284.83 2122102 Accounts Payable - Contractors
76,222.11 2122102 Accounts Payable - Contractors
113,493.06 2122102 Accounts Payable - Contractors

101,753.06 1112331 Cash in Bank - CAR RCBC CA 625

39,384.49 2122102 Accounts Payable - Contractors

5,644.47 2122102 Accounts Payable - Contractors

65,870.26 2122102 Accounts Payable - Contractors

9,146.16 2123209 Withholding Taxes - Rent

10,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

 10,000,000.00 1121501 Advances to Contractors

2,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

734,788.92 2122102 Accounts Payable - Contractors

1,265,211.08 2122102 Accounts Payable - Contractors

2018 payables. 15,000,000.00 1112115 Cash in Bank - MLA BDO SA Peso 54

15,000,000.00 1121501 Advances to Contractors

6,588,934.84 1112124 Cash in Bank - MLA UCPB CA Peso 028

5,910,955.90 2121101 Accounts Payable - Trade

677,978.94 2121101 Accounts Payable - Trade

RPORATION-Payment for 2018 pa 3,500,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028
3,500,000.00 2122102 Accounts Payable - Contractors

2,000,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028

2,000,000.00 2122102 Accounts Payable - Contractors

CES, INC.-Partial payment on 20 3,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171
308,197.30 2122102 Accounts Payable - Contractors
2,691,802.70 2122102 Accounts Payable - Contractors

T INC.-Final Payment for 2017 p 3,046,609.39 1112115 Cash in Bank - MLA BDO SA Peso 54
3,046,609.39 1121501 Advances to Contractors

for 2018 payables. 4,320,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028
4,320,000.00 1121501 Advances to Contractors

6,000,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028

6,000,000.00 1121501 Advances to Contractors

artial payment for 2018 payables 6,457,156.14 1112124 Cash in Bank - MLA UCPB CA Peso 028
4,687,621.06 2121101 Accounts Payable - Trade
1,901,313.78 2121101 Accounts Payable - Trade
artial payment for 2018 payables 65,889.35 2123204 Withholding Taxes - Goods
artial payment for 2018 payables 65,889.35 2123204 Withholding Taxes - Goods

9,849,546.23 1112124 Cash in Bank - MLA UCPB CA Peso 028

9,849,546.23 1121501 Advances to Contractors
 3,000,000.00 1112121 Cash in Bank - MLA UCPB CA Peso 171

1,382,916.83 2122102 Accounts Payable - Contractors

130,094.17 2122102 Accounts Payable - Contractors

79,326.07 2122102 Accounts Payable - Contractors

1,407,662.93 2122102 Accounts Payable - Contractors

3,719,717.00 1112124 Cash in Bank - MLA UCPB CA Peso 028

3,719,717.00 2122102 Accounts Payable - Contractors

1,813,736.50 1112124 Cash in Bank - MLA UCPB CA Peso 028

1,813,736.50 2122102 Accounts Payable - Contractors

NT FOR 2018 PAYABLES 23,000,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028
769,500.00 2122102 Accounts Payable - Contractors
512,277.97 2122102 Accounts Payable - Contractors
830,062.50 2122102 Accounts Payable - Contractors
765,937.50 2122102 Accounts Payable - Contractors
399,000.00 2122102 Accounts Payable - Contractors
514,271.27 2122102 Accounts Payable - Contractors
602,062.50 2122102 Accounts Payable - Contractors
641,250.00 2122102 Accounts Payable - Contractors
751,687.50 2122102 Accounts Payable - Contractors
473,812.50 2122102 Accounts Payable - Contractors
403,443.81 2122102 Accounts Payable - Contractors
751,687.50 2122102 Accounts Payable - Contractors
9,667,052.38 2122102 Accounts Payable - Contractors
57,000.00 2122102 Accounts Payable - Contractors
395,437.50 2122102 Accounts Payable - Contractors
520,125.00 2122102 Accounts Payable - Contractors
520,125.00 2122102 Accounts Payable - Contractors
2,610,078.45 2122102 Accounts Payable - Contractors
90,589.19 2122102 Accounts Payable - Contractors
532,944.04 2122102 Accounts Payable - Contractors
418,592.89 2122102 Accounts Payable - Contractors
773,062.50 2122102 Accounts Payable - Contractors

9,400,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028

8,104,551.32 2122102 Accounts Payable - Contractors

234,984.35 2122102 Accounts Payable - Contractors

49,130.91 2122102 Accounts Payable - Contractors

247,000.33 2122102 Accounts Payable - Contractors

107,911.99 2122102 Accounts Payable - Contractors

155,496.68 2122102 Accounts Payable - Contractors

74,062.24 2122102 Accounts Payable - Contractors

242,008.58 2122102 Accounts Payable - Contractors

51,160.47 2122102 Accounts Payable - Contractors

109,687.22 2122102 Accounts Payable - Contractors

24,005.91 2122102 Accounts Payable - Contractors

1,500,000.00 1112124 Cash in Bank - MLA UCPB CA Peso 028

1,500,000.00 2122102 Accounts Payable - Contractors
Outstanding balance as of August 13, 2020

Per Bank Statement 4,148,269.73

Per Monitoring #REF!
Per Recorded (Acccustom) 7,134,845.74
Marcventures Mining & Development Corporation

Unit E One Luna Place, E. Luna St.,

Butuan City
General Ledger
From 08/24/2015 to 08/24/2020
Account Code and Name Transaction No. Date Remarks
1112124 Cash in Bank - MLA UCPB CA Peso 028
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-F/T - Opening
AP 000-2020-04000288-P 04/30/2020
of account UCPB 028 ( Restricted acct)
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-05000083-P 05/05/2020
transfer to UCPB(028) Restricted Acct.
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-05000084-P 05/05/2020
transfer to UCPB 028 - Restricted Acct.
TRUCK LORD HAULING SERVICES-DO21 Billing for
AP 000-2020-05000361-P 05/26/2020 Hauling,Loading,Extraction,Receiving & Pit Maintenance for the period April 16-30,
2020
ARIS ANTHONY B. ALARILLA-DO21 Billing for
AP 000-2020-05000363-P 05/26/2020 Hauling,Loading,Extraction,Receiving & Pit Maintenance for the period April 1-15,
2020
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-06000073-P 06/01/2020
transfer to BIR Acct for Excise tax payment.
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-06000076-P 06/01/2020
transfer to UCPB Restricted Acct.
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-06000116-P 06/09/2020
transfer to Restricted Acct. UCPB-3028
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-06000135-P 06/11/2020
transfer to Butuan - Payroll June 15, 2020
PHOENIX PETROLEUM PHILIPPINES, INC.-1st Partial payment to 2018 payables
AP 000-2020-06000322-P 06/15/2020 balance. 4010106612/5090112209, 4010106573/5090112184,
4010106553/5090112185, 4010106466/5090112083 - P.O# 7154
AP 000-2020-06000335-P 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables.
MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-Payment for 2018
AP 000-2020-06000336-P 06/22/2020
payables.
AP 000-2020-06000337-P 06/22/2020 4K DEVELOPMENT CORPORATION-Payment for 2018 payables
AP 000-2020-07000197-P 07/09/2020 BROADWAY ONE SHIPPING CORP.-Final payment for 2018 payables.
PHOENIX PETROLEUM PHILIPPINES, INC.-2ND Partial payment for 2018
AP 000-2020-07000149-P 07/14/2020
payables.
MARCVENTURES MINING AND DEVELOPMENT CORPORATION-FT00 - Fund
AP 000-2020-07000175-P 07/15/2020
transfer to restricted acct.
AP 000-2020-07000198-P 07/15/2020 TRUCK LORD HAULING SERVICES-Payment for 2018 payables.
AP 000-2020-07000217-P 07/15/2020 EZ MINING ENTERPRISES INC.-Payment for 2018 Payables.
AP 000-2020-07000348-P 07/27/2020 DELTA EARTHMOVING, INC.-FULL/FINAL PAYMENT FOR 2018 PAYABLES
MONARK EQUIPMENT CORPORATION-DO31 Equipment rental (RG-
SZN10180,RG-SZN10289,RC-TJL06457,BD-SSS00543,BD-SSS00218,BD-
AP 000-2020-07000351-P 07/27/2020
SSS00876,BD-SSSS00866,BH-ZBN01354,BH-ZBN01365,BH-ZBN01366,BH-
ZBN01367,BH-XBA10077) for the period October 1-31, 2018
MAMSAR CONSTRUCTION AND INDUSTRIAL CORPORATION-FULL/FINAL
AP 000-2020-07000372-P 07/30/2020
PAYMENT FOR 2018 PAYABLES.
4K DEVELOPMENT CORPORATION-Partial payment for 2018 Payables (50%
AP 000-2020-07000373-P 07/30/2020
Audited amount)
Date Printed 08/24/2020 - Printed by: RDALUTAYA
 Debit Credit
107,335,500.00 100,200,654.26 7,134,845.74
50,500.00

15,000,000.00

13,500,000.00

4,189,959.25

7,191,596.30

10,630,008.00

10,265,000.00

22,000,000.00

40,000.00

6,588,934.84

2,000,000.00

3,500,000.00

1,500,000.00
4,320,000.00

6,457,156.14

46,520,000.00

6,000,000.00
9,849,546.23
23,000,000.00

9,400,000.00

3,719,717.00

1,813,736.50

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