EXERCISE NO.

Ella Cruz and Ana Patricia Cruz are regular employees of Arnold Bautista
Subdivision Development Inc. (ABSDI). They work as an Office Clerk and
Accounting Clerk respectively.
As an Office Clerk, Ella is primarily in charge of communicating with
ABRDI homeowners and other prospective clients. Aside from these, she is also
tasked to collect monthly installment payments from homeowners until the
purchase price is fully paid.
On the other hand, Patricia in charge of processing payments in the form of
check or in cash to suppliers. She also causes the processing of all the requests for
disbursements from other departments of the company.
In January 2019, Desiree, a homeowner paid her monthly amortization. As a
usual process the official receipt will be issued upon payment. However, she was
informed by Ella that their receipts are still being printed and she will just give it to
her next month. In February 2019, she paid again her monthly installment and
demanded the issuance of the receipt for January and February. Again, Ella
reasoned out that their receipts are still being printed and she will just give it to her
next month.
Mindful of these inconsistencies, Desiree directly contacted the Operations
Manager, Matthew Esteves. Due to this report, Matthew ordered the immediate
audit of the books kept and handled by Ella and Ana Patricia.
Based on the audit, it was found that there are a lot of payments coming
from clients which were not deposited to the account of the Company. Also, it was
found out that a lot of checks were prepared, processed by Ana Patricia for
expenses not incurred by the Company. The total missing funds amounted to Php
4,000,000.00.
Notice to Explain were issued to Ella and Ana Patricia. Both submitted their
respective answers. Ella admitted that there were some instances when she
managed to use the payments of their clients but denied that she took the entire Php
4,000,000.00. As far as her recollection is concerned, she also used Php
1,500,000.00. She further alleged that out of the said amount, she used it for
processing of power and water supply application since she was receiving a lot of
complaints from homeowners. She was left without choice but to use the money
entrusted to her to pacify the clients since the company was not releasing the fund
on time.
While Ana Patricia maintained that truly there were instances when she used
the money of the company. According to Ana Patricia, her mother became ill, and
she needed money for her treatment and medication. As far as she can recall, she
started to use the money of the company since 2018.
Both of them appeal to the company to let them pay in installment since they
are not in the capacity to return the entire amount.
EXERCISE NO. 2

1. Based on the facts, what crime/crimes is/are committed if any?

2. Prepare a Complaint-Affidavit for the identified crime committed by Ella
and/or Ana Patricia.
3. Identify who are the possible witness/es that Arnold Bautista Subdivision
Development Inc. (ABSDI) can present.
4. Prepare a Sworn Statement for the identified witness/es.

Crimes committed:
Ana Patricia:
- Accounting Clerk
Ella:
- Office Clerk