Apalit WP January2023-1

Not yet started (pending docs) With exceptions
Not yet started (pending testing) No exceptions

On-going testing Not applicable
For review
Completed
Not applicable
ANNUAL AUDIT PLAN FOR 2021
INTERNAL AUDIT DEPARTMENT
EVERFIRST LOANS CORPORATION
Objective: This is to lay down the areas to be audited, the personnel as
Audit Area
Branch
Credit Risk Management

Treasury
Accounting
Collection
IT
Purchasing
Marketing
HR/Payroll
Admin
ANNUAL AUDIT PLAN FOR 2021
INTERNAL AUDIT DEPARTMENT
e: This is to lay down the areas to be audited, the personnel assigned and the frequency of audit.
Process Assigned Auditor Frequency

Petty Cash Fund Semi-monthly
Revolving Fund Semi-monthly
Reinforcement Fund Semi-monthly
Cash Referral Reward (North and South branches) Harley Rita Monthly
ATM and Passbook Justine Granada Semi-monthly
Branch Auditor 3
Checks Branch Auditor 4 Semi-monthly
Loan Processing Branch Auditor 5 Monthly
Fixed Assets Quarterly
Compliance with Government Annually
Office Maintenance and Security Monthly
[A1 - PCF Shortage or Overage ]
[A2 - PCF Replenishment
Form]
[A3 - PCF Check]
[B1 - RF Shortage or Overage]

[B2 - Revolving Fund Replenishment]
[B3 - Unclaimed Sukli]
[B6
[B7 - Segregation
Sukli claimedofbyIncompatible
representative]
Duties: Sukli, Loan documents, and Cash referral]
[B5 - TR/AR for Cash Referral and ATM/PB Release Paper]
[B6 - Full pension sukli]
[C1 - Rein Shortage or Overage]

[C2 - Validity of Rein Fund Request]
[D1 - Cash Referral Fund]
[D3 - Receipt of Cash Referral Fund]

[E1 - Borrrowed ATM/Passbook]
[C3 - Liquidation of Rein Fund]
[D2 - Replenishment of Cash Referral Fund]
[E2 - Unreleased ATM/PB of finished clients]

[E3 - Unreceived ATM/PB of buy out clients]
[F1 - Unreleased Checks]
[F2 - Released Checks]

[F3 - Ghost clients]
[F4 - Checkbooks]
[F5 - Checks deposited to an account]
a. Generate all checks
printed in crystal report
and determine
a. Get if the of treasury
the monitoring
payee
department for allclient
is an active passbook issued at
based on bank records,
the branch.
valid supplier or
[F4 - Checkbooks]
[G1
and -determine
a. Get Forged Documents]
if the of treasury
the monitoring
payee
[G2 is
department an
- Documentsactive
for allclient
passbook
with issued at
Erasures]
the branch.
valid supplier or
employee.
b. Inspect the check book in the branch.
The series of the checkbook must be the
b. Takerecorded
note of names
[G3 - Skipped Series]
series in treasury monitoring.
that do not fall under
the three
c. Flag categories.
those checkbooks present in the
100% ]
branch but is not in the treasury's
[G4 - Loans with Authorization]
monitoring and vice versa.
d. Check the last check number recorded

in the peach tree and assigned by
treasury department and inspect if the
[G6
next- check
Credit#Investigation]
was the first unused check
[G5 - Transactions processed by BH]
in the checkbook. 100%
a. Generate all checks printed in crystal

report and determine if the payee is an
active client based on bank records, valid
supplier or employee.
[G7 - Processed Loans]
b. Take note of names that do not fall
under the three categories. 100% ]
[G9 - Recovery
[G8 Deceasedof
Clients]
Write off]
[G8 -
[H1 - Electronic Assets]
[H2 - Furnitures and Fixtures]
[I1 - Permits and Licenses]
[J1 - Office Maintenance]

[J2 - Security]
[K1 - LC who did not meet their qouta]
[L1 - Cash Collection]

Branch Audit Program
Audit Procedures
A. Petty Cash Fund
[A1 - PCF Shortage or Overage ]
[A2 - PCF Replenishment
Form]
[A3 - PCF Check]
B. Revolving Fund
[B1 - RF Shortage or Overage]
[B2 - Revolving Fund Replenishment]
[B3 - Unclaimed Sukli]
[B6
[B7 - Segregation
Sukli claimedofbyIncompatible
representative]
Duties: Sukli, Loan documents, and Cash referral]
[B5 - TR/AR for Cash Referral and ATM/PB Release Paper]
[B6 - Full pension sukli]
C. Reinforcement Fund
[C1 - Rein Shortage or Overage]
[B4 - Amount of Sukli Received]
[C2 - Validity of Rein Fund Request]
D. Cash Referral Reward (North and South Branches)

[D1 - Cash Referral Fund]
E.[D3 - Receipt
ATM of Cash Referral Fund]
and Passbook
[E1 - Borrrowed ATM/Passbook]
[C3 - Liquidation of Rein Fund]
a. Get the list of all borrowed passbook and ATM from collection department which are not returned for
more than 3 days (if within metro manila) or 5 days (if north and south).
b. Perform inventory of all passbook and ATMs in custody of the branch.
[D2 - Replenishment of Cash Referral Fund]
c. Check the latest ATM/PB transactions and flag those transactions which are not related to collection.
d. Also, check those ATM/PB which were kept by the branch beyond the days allowed and still the branch did
not perform the reason for which the PM/ATM was borrowed. (Ex: The passbook borrowed from collection
department for bank update but after 5 days, the passbook was still not updated.)
[E2 - Unreleased ATM/PB of finished clients]

[E3 - Unreceived ATM/PB of buy out clients]
F. Checks
[F1 - Unreleased Checks]
a. Check all unreleased checks in the cash position of the branch.
b. Inspect all checks in the branch's vault and check the amount, payee name, check number and voucher
number versus the cash position.
c. For checks which are in the vault, check the amount, payee name, purpose of payment, check number and
voucher number in the cash position is the same with what is in the check, CV, VP, RPO and attached billing
or docs. Also check if the signatory is appropriate.
d. For checks which are not in the vault, check the logbook if it is already claimed. If not claimed, flag.
e. Flag all checks related to loan proceeds and not yet released to clients within 5 working days after it was
printed or released by head office, flag all check change not yet released to clients within 2 weeks after it was
printed or released by head office and flag all other checks not yet released or paid 2 days before due date of
its related expense.
[F2 - Released Checks]

[F3 - Ghost clients]
[F4 - Checkbooks]
and determine
a. Get if the of treasury
the monitoring
payee
department for allclient
is an active passbook issued at
the branch.
valid supplier or
[F4 - Checkbooks]
G.a.Loan
Generate all checks
Processing
[G1
and -determine
a. Get Forged Documents]
if the of treasury
the monitoring
payee
[G2 is
department an
- Documents active
for all client
passbook
with Erasures]issued at
the branch.
valid supplier or
a.employee.
Get
b. the TR,the
Inspect AR check
and ATM/PB
book inrelease paper series from accounting department which are skipped out and
the branch.
inspect if the documents are at the branch.
The series of the checkbook must be the
b. Takerecorded
note of names
[G3 - Skipped Series]
series in treasury monitoring.
that do not fall under
the three
c. Flag categories.
those checkbooks present in the
100%
branch ]
but is not in the
[G4 - Loans with Authorization] treasury's
a. Check all authorization document of loans and reconfirm the details written in the document with the
monitoring
client via call orand
text.vice versa.
d. Check the last check number recorded

in the peach tree and assigned by
treasury department and inspect if the
[G6
next- check
Credit#Investigation]
was the first unused check
[G5 - Transactions processed by BH]
a. Randomly check all 100%
in the checkbook. CI (credit investigation) reports.
b. Check those CI which are not made by the rider even if the rider reported for work during that day.
c. a. Generate
Randomly all checks
reconfirm printed inofcrystal
interviewees their answers in the CI.
report and determine if the payee is an
active client based on bank records, valid
supplier or employee.
[G7 - Processed Loans]
a.b. Take note
Randomly textofornames that with
call clients do not fallprocessed loans and inquire about the service and assistance
newly
under
given the three
by branch categories. 100% ]
personnel.
b. Inquire about the net take home proceeds of the client, whether it was received via checke or not and
whether it was given one time. Also, check the loan term and monthly amortization and compare it with the
details in DSB.
[G9 - Recovery
[G8 Deceasedof
Clients]
Write off]
[G8 -
H. Fixed Assets
[H1 - Electronic Assets]
a. Ask from IT department the latest masterfile list of electronic assets per branch.
b. Check if all electronic assets are with property tags.
c. Check if all assigned assets in the masterlist are present at the branch.
[H2 - Furnitures and Fixtures]

a. Ask from accounting department the latest masterfile list of furnitures and fixtures per branch.
b. Check if all furnitures and fixtures are with property tags.
c. Check if all assigned assets in the masterlist are present at the branch.
I. Compliance with Government

[I1 - Permits and Licenses]
J. Office Maintenance and Security
[J1 - Office Maintenance]
a. Evaluate the cleanliness and orderliness of the office. Check if proper filing is oberseved and if the area is
well lighted and ventilated.
b. Check if all the utilities (water, electricity, lights, internet) are working properly.
[J2 - Security]
a. Check if all CCTVs are properly installed, functioning and recording.
b. Check the locks if all are okay.
c. Inspect for any possible hole or passthrough for outsiders or theives.
d. sino ang may hawak ng susi at duplicate na susi
K.
[K1 - LC who did not meet their qouta]
L. Cash Collections
[L1 - Cash Collection]
Testing Status Remarks Result
100% Completed Branch - date of visit

Completed same document sa A3
25% same document sa A2 Filing
100% Completed check yung authorization Filing
letter if rider ang naka
payee
100% Completed Branch - date of visit
25% Completed Filing
25% Not yet started For reconfirmation Head office
(pending testing)
Not yet started
50% For reconfirmation Head office
100%
(pending
Completed testing) TR, AR cash referral, Branch - check the currently
Release paper used series at the branch
50% For reconfirmation Head office
100% Branch - date of visit

100%
Branch - Bank records for
the month
25% Filing
Applicable only sa D1, D5
icheck
and D6 ang completeness
- Branches w/ cash
100% ng attachments
referral fund as at
peryung
new# Branch
100% of days ngmemo
pagkabigay kay Filing
referror ng reward kung
pasok sa new memo
100%
Branch - perform inventory
of all PB/ATM in the branch
Population: Lahat ng Branch - check if there's no

100% makikitang unrelease release
Branch paper at the
- perform branch
inventory
100% checks pa na para sa
of all PB/ATM in the branch
client kasi waiting sa
ATM/PB
Branch - Inspect all

100% unreleased checks sa online
cashpo
CheckLahat nalang
write ng
- pinapasok
100% nareleased
sa Online pero
banking diatpasi
LMS & P3 crystal gamit Online cashpo
50% branch naencash
ang nagpprint
both hindi n nkakapagedit Head office
100% ano anosiangbranch
mga terms Branch - check the currely
Check printing
na gingagamit per - diretso
bank used checkbook
100% print si Treasury/Branch Treasury/HO
sa lahat ng deposited
after maencode
into account sa p3 &
LMS
25% or 15 folders
25%
whichever is higher Branch
25%
Branch/Data gathering at
the branch
100% Branch
Population: Hindi Data gathering at the

25% pensioner ang nagloan.
SAME DOCUMENT SA G1 branch
Branch - check the loan
25%
processed, sukli at Cash
referral for the month/Data
gathering at the branch
same population sa G1,
25% lahat ng walang cp # sa Branch
CI
for reconfirmation lang if

100% may doubt sa itsura sa Head Office
picture
100%
100% Checking every visit Branch
100% Roll over Branch
Roll over
100% identify yung mga same Branch - book accounts
permits pero different
name
100% Branch
100% Branch
100% Jan 2023

Jan 2023
Jan 2023
Jan 2023
Active clients as of
Active today
clients as of
today
Jan 2023
Jan 2023
Jan 2023
Applicable only if
branch has own
cash refrral fund
Date of visit
Date of visit and

Jan 2023
Date of visit
Date of visit
Date of visit
Jan 2023
Jan 2023
Jan 2023 Amort
Jan 2023 Amort
Jan 2023
Jan 2023
Jan 2023
Jan 2023
Jan 2023
EVERFIRST
AUDIT
PCF
Note: Write the break down of the accounted amount
OPERATIONS
ACCOUNTED
(A)
REF #
Pending PCRF not yet replensihed Bills and Coins on Hand
DATE OF
PCRF # AMOUNT Status Denomination Qty
REPLENISHMENT
1 3/15/2023 22-284081 60.00 BR 0.05
2 3/15/2023 22-284082 793.26 BR 0.10
3 3/14/2023 22-284083 450.00 BR 0.25 7
4 3/15/2023 22-284084 141.00 BR 1.00 14
5 3/15/2023 22-284085 78.00 BR 5.00 1
6 3/7/2023 22-284077 235.00 HO 10.00 2
7 3/6/2023 22-284078 300.00 HO 20.00 2
8 3/10/2023 22-284079 878.58 HO 50.00
9 3/10/2023 22-284080 84.00 HO 100.00 14
10 200.00
11 500.00 1
12 1,000.00
3,019.84
Summary of findings:
Branch comment:
AUDIT WORKING PAPER
PCF Shortage/Overage
D
SHORTAGE/
ACCOUNTABILITY
OVERAGE REMARKS
nd Coins on Hand Pending check not yet encashed (B)
(C = A - B)
Amount CHECK # AMOUNT
- 5,000.00
-
1.75
14.00
5.00
20.00
40.00
-
1,400.00
-
500.00
-
1,980.75 - 5,000.00 0.59
**PCF - allowable shortages/overages 10.00
** Note: Ipacknowledged with reply

PCF - Cash on hand xxx (Tally/Short/Over)
RF - Cash on hand or No cash on hand (Tally/Short/Over)
Reinforcment - Cash on hand or No cash on hand (Tally/Short/Over)
Cash referral fund - Not applicable
PCF - kapag mag abono, need ipacknowledged sa AS or assigned auditor na mag abono kahit screenshot ng converstion
Kapag may shortage, gumamit ng NOD. Pwede mag bayad agad si custodian pero for comment padin.
ng converstion
EVERF
AU
OPERATIONS
DATE OF REPLENISHMENT AS DATE OF REPLISHMENT AS
NO. # OF DAYS INTERVAL PCRF #
PER RPO PER CV
1 1/24/2023 1/30/2023 6 22-279630
22-279631
22-279632
22-279633
2 1/31/2023 2/7/2023 7 22-279643
22-279644
22-279645
22-279646
22-279647
Summary of Findings:
Evidences:
AUDIT WORKING PAPER
PCF Replenishment Form
ARE THE REIMBURSEMENTS ONLY

ARE ATTACHMENTS IS THE COMPUTATION OF
RELATED WITH ALLOWABLE REMARKS
COMPLETE? REPLENISHMENT CORRECT?
EXPENSES? (Refer to Annex A)
yes water refill yes
yes Gasoline and motor rent yes
yes Transportation yes
*** Kapag walang paid, icheck ku
Annex A
* Kapag walang paid, icheck kung may date ang resibo.
AUDIT WORKING PAPER
PCF Check
OPERATIONS
NO. CV # PCRF # Check # Payee Branch's Loan Processor
1 PM-1317 22-279619-21 98927 Usi, Aljhon Cabuang, JayMark
Evidences:
RST LOANS CORPORATION
UDIT WORKING PAPER
PCF Check
REMARKS
with authorization letter

OPERATIONS
(A)
REF # DATE OF PENDING AMOUNT FOR CASH ON HAND ACCOUNTED
REPLENISHMENT REPLENISHMENT
Denomination QTY Amount
1 Mar 10, 2023 3,700.00 0.05 -
2 Mar 13, 2023 417.00 0.10 -
3 0.25 -
4 1.00 -
5 5.00 -
6 10.00 -
7 20.00 -
8 50.00 -
9 100.00 -
10 200.00 -
11 500.00 -
12 1,000.00 -
4,117.00 -
Evidences:
AUDIT WORKING PAPER
RF Shortage/Overage
(B) ('C) D= (A + B) - C
USED SUKLI RECEIPTS FOR THE
DAY SHORTAGE/
ATM BALANCE ACCOUNTABILITY
OVERAGE
SR # Amount
10,883.00 15,000.00
- 10,883.00 15,000.00 0.00

REMARKS

EVERFIRST LOANS CO
AUDIT WORKING
Revolving Fund Reple
OPERATIONS
Section 1 - Revolving Fund Replenishment

ARE THE ARE THE
DATE OF DATE OF
NO. ATTACHMENTS ATTACHMENTS EXCESS AMOUNT
REQUEST (RPO) REPLENISHMENT
COMPLETE? VALID?
1 1/13/2023 1/10/2023 yes yes 1,010.00
2 1/13/2023 1/13/2023 yes yes -
3 1/20/2023 1/20/2023 yes yes 400.00
Section 2 - Segregation of Incompatible Duties: Sukli

Preparer/
NO. Name of client Contact # SR # SR Date
Approver
none
Section 3 - Sukli claimed by representative Is the authorization

NO. Name of client Contact # SR # SR Date letter valid? (with
date and signature)
none
Evidences:
AUDIT WORKING PAPER
Revolving Fund Replenishment
AMOUNT DEPOSITED TO
REMARKS
DEPOSITED (ACCOUNT NUMBER)
1,010.00 2000 4208 0607

- -
400.00 2000 4208 0607
Amount per
Position Reason of branch Amount per client REMARKS
Document from LMS
none
Letter's period of
Authorized Person REMARKS
effectivity
AUDIT WORKING PAPER
Unclaimed Sukli
OPERATIONS
Is client aware of the Per Customer Per Peach Tree
NO. CLIENT Contact Number
availability of his sukli? Date sukli was Date sukli was
Sukli Amount
last claimed last claimed
1
2
3
Evidences:
OANS CORPORATION
ORKING PAPER
aimed Sukli
Per Peach Tree

REMARKS
Sukli Amount
*** Ilalagay lang ang may issue

*** reference sa active clients as of date of visit
*** Issue lang ilalagay dito
*** issue lahat ng unclaimed na finsihed clients
AUDIT WORKING PAPER
Amount of Sukli Received
Note: Prioritize reconforming with clients those sukli without signature of client in logbook
OPERATIONS Is sukli was made

Contact Did the client signed in
NO. Name of Client under home service Amount per Customer
Number the logbook?
1 by rider?
2
Evidences:
AUDIT WORKING PAPER
Amount of Sukli Received
Amount per Peach Tree REMARKS
*** Ilalagay lang ang may issue

*** reference sa active clients as of date of visit
*** Issue lang ilalagay dito
EVERFIRST LOANS COR
AUDIT WORKING P
SR/TR/AR booklet s
OPERATIONS
AR for cash reward series
As per monitoring of TR series
REF # As per As per inspection As per Coll Dept. As per inspection As per monitoring
Treasury (Ma'am
Receiving Dept at the Branch (Ma'am Ludy) at the Branch of Google Sheet
1 10601-650 10627 Ramona)
10626 136701-136750 136741 the 136740
136738-740-
2 pink copy still in
branch
Evidences:
TR series AR for cash reward series
ATM/PB Release Paper series

AUDIT WORKING PAPER
SR/TR/AR booklet series

As per Coll Dept. As per inspection As per monitoring of REMARKS
(Ma'am Ludy) at the Branch Google Sheet
25301-25350 25320 25319
*** Icheck muna ang mga last used or encoded series sa P3 at goog
AR for cash reward series

or encoded series sa P3 at google sheet monitoring bago lumabas.
Note: Analyze the loan first if the client has an advance payment that must be covered up by his pension.
OPERATIONS
NO. CLIENT (without advance payment) Contact Number Date of loan Pension Type
1 BALAGTAS JR., MARIANO M. 9971546896 1/24/23 RT
2 RIVERA, HERMINIO C. 9424331451 1/25/23 RT
3 ALBA, NENSITAS V. 1/26/23 SD
4 YUMUL, EPIFANIA D. 9971808401 1/26/23 RT
Evidences:
AUDIT WORKING PAPER
Full pension sukli (24th to 31st loans)
Monthly
Loan Term Amount Due Principal Amount ARE THEY INFORMED
Pension ABOUT THE PROMO?
10months 1,400.00 14,000.00
15months 2,200.00 2,200.00 33,000.00
12months 2,200.00 26,400.00
3months 2,543.33 2,500.00 7,500.00
ORPORATION
G PAPER
to 31st loans)
DID THE CLIENT RECEIVED AMOUNT IS THERE A

REMARKS
THE MONTHLY PENSION? RECEIVED RECEIPT?
for reconfirmation
*** Link nalang din, kapag may issue ilag

g din, kapag may issue ilagay sa template
AUDIT WORKING PAPER
Rein Shortage/Overage
OPERATIONS
(A) (B)
USED SUKLI RECEIPTS
REF # DATE OF CASH ON HAND ACCOUNTED
AMOUNT FOR THE DAY ATM BALANCE
LIQUIDATION
Denomination QTY Amount SR # Amount
1 Mar 16, 2023 4,600.00 0.05 - 6,666.00
2 Mar 17, 2023 24,334.00 0.10 -
3 0.25 -
4 1.00 -
5 5.00 -
6 10.00 -
7 20.00 -
8 50.00 -
9 100.00 -
10 200.00 -
11 500.00 -
12 1,000.00 -
28,934.00 - - 6,666.00
Evidences:
NS CORPORATION
KING PAPER
age/Overage
('C) D= (A + B) - C
SHORTAGE/
ACCOUNTABILITY REMARKS
OVERAGE
35,600.00
35,600.00 0.00

EVERFIRST LOANS CORPO
AUDIT WORKING PAP
Validity of Rein Fund Req
OPERATIONS
AMOUNT IN BANK AMOUNT OF TCA IN
DIFFERENCE
NO. DATE OF REQUEST RECORDS PEACH TREE
(C = A - B)
(A) (B)
1 12/23/2022 39,600.00 39,600.00 -
2 1/12/2023 38,600.00 38,600.00 -
78,200.00 78,200.00 -
Evidences:
AUDIT WORKING PAPER
Validity of Rein Fund Request
REMARKS
ok no issue
*** Kapag mas malaki ang binigay ni acctg more than 2k - issue
*** Kapag mas malaki ang bank record sa binigay ni acctg more than 10k - issue
n 10k - issue
EVERFIRST LOANS C
AUDIT WORKIN
Liquidation of Re
OPERATIONS
Section 1 - Liquidation of Reinforcement Fund

DATE OF DATE OF ARE THE ATTACHMENTS ARE THE
NO. EXCESS AMOUNT
REQUEST (RPO) REPLENISHMENT COMPLETE? ATTACHMENTS VALID?
1 1/3/2023 yes yes -
2 1/17/2023 yes yes -
3
Section 2 - Segregation of Incompatible Duties: Sukli

Preparer/
NO. Name of client Contact # SR # SR Date
Approver
no issue upon checking
Section 3 - Sukli claimed by representative Is the authorization

NO. Name of client Contact # SR # SR Date letter valid? (with
date and signature)
no issue upon checking
Evidences:
AUDIT WORKING PAPER
Liquidation of Rein Fund
AMOUNT DEPOSITED TO
REMARKS
DEPOSITED (ACCOUNT NUMBER)
- -
- -
Amount per
Amount per
Position Reason of branch Document REMARKS
client
from LMS
king
Letter's period of
Authorized Person REMARKS
effectivity
AUDIT WORKING PAPER
Cash Referral Fund Shortage/Overage
OPERATIONS
ACCOUNTED
(A)
REF #
Pending AR not yet replensihed Bills and Coins on Hand Pending check not yet encashed
DATE OF
AR # AMOUNT Status Denomination Qty Amount CHECK # AMOUNT
REPLENISHMENT
1 0.05 - 79635 500.00
2 0.10 -
3 0.25 -
4 1.00 -
5 5.00 -
6 10.00 -
7 20.00 -
8 50.00 -
9 100.00 10 1,000.00
10 200.00 -
11 500.00 7 3,500.00
12 1,000.00 -
- 4,500.00 500.00
Summary of findings:
Branch comment:
ORATION
PER
e/Overage
SHORTAGE/
ACCOUNTABILITY
OVERAGE REMARKS
(B)
(C = A - B)
5,000.00
5,000.00 0.00
EVERFIRST
AUDIT
Replenishmen
OPERATIONS
"DAYS INTERVAL"
From check release date to ARE THE

Date of Cash referral Correct cash
NO. Client Referror Referred Client date received by client, if the ATTACHMENTS
replenishment given referral
cash reward was given more COMPLETE?
than 5 days include as
findings.
1 Glodo, Aries B. Glodo, Ernelita 1/25/2023 300.00 300.00 1 yes

2 Glodo, Aries B. Glodo, Ernelita 1/27/2023 300.00 300.00 1 yes
Evidences:
AUDIT WORKING PAPER
Replenishment of Cash Referral Reward
ARE THE ATTACHMENTS

VALID?
Is client in the
picture the same
If not, reconfirm with REMARKS
with client in 1 x 1
clients if they received the
picture in ledger?
correct amount of cash
referral reward
yes yes
ok no issue
yes yes
*** N/A if yung fund is c/o ma'am ramona

*** Bawal ang authorized personnel
OPERATIONS
ATM/PB PRESENT IN LATEST TRANSACTIONS NOT
NO. NAMEOF CLIENT BORROWED ATM/PB #
THE BRANCH? RELATED TO COLLECTION
1 SANTOS, RODEL 4162-9802-8193-0999 NO none
2 Andrales, Roberto B. 4592629 yes none
3 Aloquina, Joevani B. 4592528 yes none
4 Fajardo, Zenaida C. 4710157 yes none
5
6
7
Evidences:
SANTOS, RODEL Andrales, Roberto B.

Fajardo, Zenaida C.
AUDIT WORKING PAPER
Borrowed ATM/PB
DID THE BRANCH PERFORM

REASON OF BORROWING THE REASON FOR WHICH IT REMARKS
change ATM- chip malfunction WAS BORROWED?
yes 2-3months para makuha ang NEW ATM.
for collection yes
for collection yes
yes yes
*** upon visit

a. Icheck ang google sheet monitoring
b. dapat andun kung binarrowed, kapag wala is
c. icheck yung PB, ichecked kung may other tran
d. icheck kung naperform yung reason of borrow
Aloquina, Joevani B. e. icheck lahat ng nareturned kung may unauth
sheet monitoring
binarrowed, kapag wala issue na
hecked kung may other transactions
form yung reason of borrowing the ATM/PB
returned kung may unauthorized transaction at nasa collection department. kapag ATM tingnan kung may mini bank statement
EVERF
A
Unrelea
WITH RELEASE PAPER

OPERATIONS
DATE OF RELEASE BY ATM BALANCE ATM BALANCE
NO. NAME OFCLIENT BORROWED ATM/PB #
COLLECTION DEPT (PER COLL DEPT) (PER RECEIPT)
none
WITHOUT RELEASE PAPER

RELEASE PAPER ATM/PB
DATE OF RELEASE BY
NO. NAME OFCLIENT BORROWED ATM/PB # PRESENT IN THE PRESENT IN THE
COLLECTION DEPT
1 REYES, GLENN C. 4745-4434-2015-4719 3/9/2023 BRANCH?
yes BRANCH?
no
2 Denoga, Annabelle L. 589559 0049 7993 87 3/14/2023 yes yes
3 Jamet, Jennelyn G. 5363 4700 0982 5691 3/14/2023 yes yes
4
5
6
7
the yellow copy of release paper of 25311, 25314, 25315, was already forwarded to head office on March 14, 2023 but the google sheet monitoirng of colldept is not up
Evidences:
AUDIT WORKING PAPER
Unreleased ATM/PB of finished clients
DIFFERENCE REMARKS
Lahat ng naibalik na release paper ng covered month
IS ATM/PB WITH CLIENT OR

REMARKS
OTHER LENDING?
no ATM was already release to client on 3/15/23
no unclaimed ATM unreturned yellow paper based sa gooogle sheet
no unclaimed ATM
*** Upon visit tapos magchecheck parin ng yellow copy

1. Upon visit
heet monitoirng of colldept is not updated. 2. Month of May, icheck ang yellow paper
*** Upon visit

a. kapag wala pa yung yellow copy sa collection
b. icheck kung nasa client na ba yung ATM/PB
c. reconfirm
as of 3.17.23
EVERFIRST LOANS CORPORA
AUDIT WORKING PAPER
Unreceived ATM/PB of buy out cl
OPERATIONS
IS ATM/PB IN CUSTODY IS LOAN PROCEEDS CHECK IN IS CLIENT AWARE OF
NO. BUY OUT CLIENT
OF COLL DEPT? TREASURY DEPT? THE LOAN?
NO BUY-OUT CLIENT.
Evidences:
AUDIT WORKING PAPER
Unreceived ATM/PB of buy out clients
LOCATION OF ATM/PB
REMARKS
ACCDG TO CLIENT?
*** Ipa-update ang google monitoring sa approving

*** Kapag hindi parin updated, SS ng convo with BR na walang buy out
OPERATIONS
NO. NAME OF CLIENT OUTSTANDING CHECK # PURPOSE OF CHECK PAYEE DATE ISSUED
None
Evidences:
AUDIT WORKING PAPER
Unreleased Checks
REASON OF CLIENT WHY REASON OF BRANCH WHY

DAYS OUTSTANDING REMARKS
CHECK IS NOT CLAIMED CHECK IS NOT RELEASED
ne
Unreleased checks
a. Ang testing population ay un
b. icheck sa vault ang check, ka
c. icheck naman yung number o
Unreleased checks
a. Ang testing population ay unreleased checks
b. icheck sa vault ang check, kapag wala sa vault ISSUE na.
c. icheck naman yung number of days kung nasunod ba (based sa sinabi ni mam krish)
EVER
Note: All released check not related in loan release
OPERATIONS
Section 1 - Loan release
Assigned Check # With signature in

NO. Check # Purpose of Check Days interval from encashment
(Per Treasury) logbook?
none
Section 2 - Bills, Rental, etc.
Assigned Check #
NO. Check # Purpose of Check Payee Name Amount
(Per Treasury)
1 44782 44782 office rent CORTEZ, PURISIMA 8,000.00

2 44799 44799 Smart Communication Inc. SMART COMMUNICATIONS, INC. 294.64
Evidences:
Section 2: Bills, Rental, Etc.

office rent
AUDIT WORKING PAPER
Released Checks
elease
Reason of branch for
Are attachments
the late encashment of Reason as per client REMARKS
valid? (CV, RPO)
client
tal, etc.
Are attachments Are the bills paid

Is there a receipt? REMARKS
valid? (CV, RPO) before the due date
yes yes yes

yes none yes hindi na mahanap ni branch
*** Section 1
a. outstanding checks (CashPo)
b. reconfirmed lahat ng hindi pa naeencash
*** Section 2
a. all released checks not related to loan rel
b. kapag bills, dapat may resibo
c. kapag lessor, dapat may resibo
ding checks (CashPo)
rmed lahat ng hindi pa naeencash pero naireleased na (loan&check change)
ased checks not related to loan release

bills, dapat may resibo
essor, dapat may resibo
OPERATIONS
NO. CHECK # PAYEE
1 98888 USI, ALJHON
2 98889 USI, ALJHON
3 98890 USI, ALJHON
4 98901 ADRALES, ROBERTO B.
5 98909 YUMUL, EPIFANIA V.
6 98915 SERAFIN, SOLIMAN M.
7 98916 MENDOZA, FERNANDO C.
8 98917 MUYO, DIANNE EVE M.
9 98918 ESGUERRA, NESTOR D.
10 98922 HERNANDEZ, CECILIA M.
11 98924 CANILAO, AMPARO M.
12 98926 REYES JR., RODOLFO C.
13 98927 USI, ALJHON
14 98928 BAUTISTA, EDNA Y.
15 98929 SERAFIN, SOLIMAN M.
18 98938 GLODO, ERNELITA B.
19 98942 BALAGTAS, MARIANO JR MONTESCLAROS
20 98944 RIVERA, HERMINIO C.
21 98946 ALBA, NENSITAS D.
22 98947 YUMUL, EPIFANIA V.
25 44782 CORTEZ, PURISIMA
26 44799 SMART COMMUNICATIONS, INC.
27 44800 MUYO, DIANNE EVE M.
Evidences:
AUDIT WORKING PAPER
Ghost Clients
TYPE OF PAYEE
IS PAYEE VALID? REMARKS
(Client, Supplier, Employee, Representative)
employee yes
employee yes
employee yes
client yes loan
client yes
client yes loan
client yes
employee yes
client yes loan
client yes loan
client yes loan
client yes loan
employee yes
client yes loan
client yes
employee yes
employee yes
client yes loan
client yes loan
client yes loan
client yes loan
client yes loan
employee yes
employee yes
Rent yes
Supplier yes
employee yes
AUDIT WORKING PAPER
Checkbooks
OPERATIONS
Check book Last Check # recorded Last Check # assigned by Check # of first unused
NO.
series in P3 treasury department check in the branch
1 79601-79700 79625 79635 79635
2 90401-90500
3
4
5
6
7
Evidences:
AUDIT WORKING PAPER
Checkbooks
REMARKS
hindi pa naprint sa cheque pero may assign na
unused
*** same process sa mga series

*** picturan sa treasury receiving logbook ng checkbooklet, hihingi ng last assigned check #
*** picturan sa branch ang first unused check.
*** Kapag naka check write, si bank ang nag iisue ng check # series
AUDIT WORKING PAPER
Checks Deposited into an Account
OPERATIONS
NO. CHECK # AMOUNT IN CHECK REMARKS
1 44782 8,000.00 rental
2 44800 3,500.00 housing allowance
3 44799 294.64 Smart Communication Inc.
6
7
Summary of Findings: Sa acctg manghihingi ng BS - Sir Mark

*** ipareconfirm lahat kapag hindi encashment sa descripti
Evidences:
indi encashment sa description
OPERATIONS SIGNATURE THE SAME
NO. CLIENT Contact Number WITH LEDGER?
1 ADRALES, ROBERTO B. 9673863031 (DSB)
yes
2 ESGUERRA, NESTOR D. 9608905276 yes
3 HERNANDEZ, CECILIA M. 9757053021 yes
4 CANILAO, AMPARO M. 9269844475 yes
5 BAUTISTA, EDNA Y. 9550429532 yes
6 REYES JR., RODOLFO C. 9497889952 yes
7 SERAFIN, SOLIMAN M. 9310355631 yes
8 PULUSAN, QUIRINO Q. 0916-756-4836 yes
9 GLODO, ERNELITA B. 9213961626 yes
10 BALAGTAS JR., MARIANO M. 9971546896 yes
11 RIVERA, HERMINIO C. 9424331451 yes
12 ALBA, NENSITAS V. yes
13 YUMUL, EPIFANIA D. 9971808401 yes
Evidences:
AUDIT WORKING PAPER
Forged Documents
SIGNATURE THE SAME SIGNATURE THE SAME SIGNATURE THE SAME SIGNATURE THE SAME
WITH LEDGER? WITH LEDGER? WITH LEDGER? WITH LEDGER?
(PN)
yes (IDENTIFICATION
no CARD) (ADA FORMS)
No ADA forms (Other
yesDocs)
yes no No ADA forms yes
yes yes No ADA forms yes
no no No ADA forms yes
no no No ADA forms -
yes yes yes yes
OANS CORPORATION
ORKING PAPER
d Documents
If any documents are

processed by same
Position REMARKS
person, Who is the
Preparer/Approver?
none none
*** 50% of monthly amort or 25 fold

of monthly amort or 25 folders, whichever is higher.
EVERF
A
OPERATIONS
DETAIL/S WITH CORRECTED
NO. NAME OF CLIENT CONTACT # TYPE OF DOC DOC #
ERASURE AMOUNT/DETAIL
1 ADRALES, ROBERTO B.
2 ESGUERRA, NESTOR D.
3 HERNANDEZ, CECILIA M.
4 CANILAO, AMPARO M.
5 BAUTISTA, EDNA Y.
6 REYES JR., RODOLFO C.
7 SERAFIN, SOLIMAN M. none
8 PULUSAN, QUIRINO Q.
9 GLODO, ERNELITA B.
10 BALAGTAS JR., MARIANO M.
11 RIVERA, HERMINIO C.
12 ALBA, NENSITAS V.
13 YUMUL, EPIFANIA D.
Evidences:
AUDIT WORKING PAPER
Documents with Erasures
AMOUNT/DETAIL
REMARKS
AS PER CLIENT
AUDIT WORKING PAPER
Skipped Series
OPERATIONS
DOC # IS THE DOC AT THE
NO. TYPE OF DOC REMARKS
SKIPPED OUT BRANCH?
No skipped series for the month of Jan2023.
Evidences:
NOTE:
ATM/PB release paper to borrower

OPERATIONS
As per Authorization Letter
NO. CLIENT CONTACT # DSB # Purpose of
Date Period in scope
Authorization
N/A- no loans with Authorization
Evidences:
AUDIT WORKING PAPER
Loans with Authorization
n Letter As per Client

Who is Purpose of Who is REMARKS
Date Period in scope
authorized? Authorization authorized?
uthorization
EVERFIR
AUD
Transaction
OPERATIONS
Date of
NO. BH Name LP Name Name of client Type of transaction Was the LP absent?
Transaction
none
Evidences:
AUDIT WORKING PAPER
Transactions Processed by Branch Head
Upon client reconfirmation,

If LP is not absent, where
write the details different from REMARKS
was the LP that time?
client's statement
EVERFIRST LOAN
AUDIT WORK
Credit Inve
OPERATIONS
Personnel who Position of Was the rider
NO. Name of Client Contact #
made the CI Personnel absent?
none
Evidences:
AUDIT WORKING PAPER
Credit Investigation
If rider is not absent, where Is the interviewee really

REMARKS
was the rider that time? interviewed by the personnel?
*** kapag walang contact number ng interviewee, icheck ang itin

*** kapag hindi si rider ang nag CI pero naka duty that day, issue
ber ng interviewee, icheck ang itinerary ng rider kung nagci ba talaga
g CI pero naka duty that day, issue na.
EVERFIRST
AUDIT
P
Note: All released check related in loan release
OPERATIONS
Is client in the picture the
As per LMS/P3 same with client in
1 x 1 picture in ledger?
NO. NAME OF CLIENT CONTACT #
IF NO, reconfirm about the
Date of loan Type of Loan Take home Amount net take home proceeds to
the client
1 ADRALES, ROBERTO B. 1/10/23 RENEWAL 7,390.00 9673863031 yes

2 ESGUERRA, NESTOR D. 1/17/23 RENEWAL 8,230.00 9608905276 yes
3 HERNANDEZ, CECILIA M. 1/17/23 RENEWAL 10,310.00 9757053021 yes
4 CANILAO, AMPARO M. 1/17/23 RENEWAL GSIS 7,698.75 9269844475 yes
5 BAUTISTA, EDNA Y. 1/17/23 RENEWAL 37,223.50 9550429532 yes
6 REYES JR., RODOLFO C. 1/18/23 RENEWAL GSIS 23,353.75 9497889952 yes
7 SERAFIN, SOLIMAN M. 1/18/23 RENEWAL 28,687.00 9310355631 yes
8 PULUSAN, QUIRINO Q. 1/20/23 RENEWAL 46,512.00 0916-756-4836
9 GLODO, ERNELITA B. 1/23/23 NEW,Referral 15,055.00 9213961626 yes
10 BALAGTAS JR., MARIANO M. 1/24/23 RENEWAL 10,205.00 9971546896 yes
11 RIVERA, HERMINIO C. 1/25/23 RENEWAL 13,102.50 9424331451 yes
12 ALBA, NENSITAS V. 1/26/23 NEW,Consultan 18,856.00
13 YUMUL, EPIFANIA D. 1/26/23 EXTENSION 4,273.75 9971808401 yes
Evidences:
AUDIT WORKING PAPER
Processed Loans
(If for reconfirmation)

As per Client
REMARKS
Net take home Loan Term Monthly Amortization
7,390.00 8mos 3,000.00

8,230.00 20mos 2,400.00
10,310.00 18mos 8,000.00
7,698.75 15mos 2,500.00
37,223.50 18mos 7,100.00
23,353.75 15mos 4,500.00
28,687.00 12mos 7,900.00
46,512.00 12mos 9,400.00
15,055.00 6mos 3,000.00
10,205.00 10mos 1,400.00
13,102.50 15mos 2,200.00
18,856.00 12mos 2,200.00
4,273.75 3mos 2,500.00
AUDIT WORKING PAPER
OPERATIONS
Unpaid balace 3 Unpaid balance as Increase or Reason for
NO. Name of swindler Remarks
months before of date Decrease Increase
none
Evidences:
ION
1. kunin ang mga clients na swindler past due nung MAY 2022 sa aging ni branch or sa past due report ni collection.
2. icheck ang mga names n iyon sa p3 kung may pagbabago sa balance ni swindler from feb-may.
3. kapag meron icheck kung ito ba ay loan release, pagmay loan ISSUE.
EVER
A
Note: Add in the findings those assets which doesn't have property tag and at the master list but not present in the branch
OPERATIONS
NO. NAME OF ASSETS QTY AIC PROPERTY TAG # DATE ISSUED
1 COMPUTER SET - CPU 1 2 AP - 00004 05/28/19

2 16" LED AOC 1 1 AP - 00005 05/28/19
3 A4TECH KEYBOARD 1 1 AP - 00006 05/28/19
4 A4TECH MOUSE 1 1 AP - 00007 05/28/19
5 EPSON LX310 1 1 AP - 00008 05/28/19
6 CANON LIDE 300 1 1 AP - 00009 05/28/19
7 UPS 650 VA 1 1 AP - 00012 06/04/19
8 TP LINK 8-PORT 1 1 AP - 00030 02/09/23
Evidences:
AUDIT WORKING PAPER
Electronic Assets
but not present in the branch.
REMARKS
Note: Add in the findings those assets which doesn't have property tag and at the master list but not present in the branch
OPERATIONS
NO. NAME OF ASSETS QTY AIC
1 OFFICE TABLE 1 1
2 COMPUTER TABLE TOWER TYPE 1 1
3 STORAGE CABINET 1 1
4 FILING CABINET W/ VAULT 1 1
5 SWIVEL CHAIR 1 1
6 GANG CHAIR 4 SEATER 1 1
7 STACKING CHAIR COLOR BLUE 4 4
8 TABLE MDF (MEDIUM) 1 1
9 TABLE MDF (MEDIUM) 1 1
10 BIOMETRIC TOUCHLINK 1 1
11 EMERGENCY LIGHT FIREFLY 1 1
12 WATER DISPENSER HOT & COLD HANABISHI 1 1
13 STAND FAN HANABISIHI 1 1
14 CCTV PACKAGE (4CAM, 1 DVR) 1 1
15 AIRCON, WINDOW TYPE, NON-INVERTER, 1HP BRAND: CARRIER 1 1
Evidences:
AUDIT WORKING PAPER
Furniture and Fixtures Assets
ot present in the branch.
PROPERTY TAG # DATE ISSUED REMARKS
AP - 00002 05/28/19
AP - 00003 05/28/19
AP - 00010 05/29/19
AP - 00011 05/29/19
AP - 00015 06/22/19 damage
AP - 00016 06/22/19
AP - 00017-20 06/22/19
AP - 00022 11/03/20 BLACK
AP - 00029 06/29/22 BROWN
AP - 00001 05/23/19
AP - 00021 05/23/19
AP - 00013 06/20/19
AP - 00014 06/20/19
AP - 00023-27 11/05/19
AP - 00028 03/28/22
OPERATIONS
NO. PERMITS AND LICENSES PERMITS/LICENSES NUMBER
1 Business Permit 2023-035402000-0216
2 Contract of lease
3 BIR Annual Registration (0605)
4 SEC Requirements 1113-Cg
5 Books of accounts
6 Documentary stamp
7 Fire safety certificate 03-602-1173-2022
8 Sanitary permit
9 Environmental clearance not available
10 Signage permit not available
11 Barangay clearance BC-035402012-2023-0000000094
12 Locational clearance not available
13 COR 4RC0001463324
14 Ask your receipt invoice
15 Official receipt 9632649 L
Upon checking of their government permits on March 17, 2023, I noticed that the Sanitary permit has expired and the
sanitary permit. But on July 7, 2023, I asked for the Sanitary permit and he said that they still haven't been able to get a
forgot to get a medical.
Evidences:
AUDIT WORKING PAPER
Permits and Licenses
DATE ISSUED DATE OF EXPIRATION REMARKS

1/16/2023 12/31/2023
9/1/2022 9/1/2023
1/31/2023 12/31/2023
6/11/2021
1/17/2023 12/31/2023
9/27/2022 9/1/2023
7/4/2022 7/14/2023
wala pa, kailangan pa lab test as of 7/6/23 hindi parin sila nagpapamedic
not available
not available
1/16/2023 12/31/2023
not available
4/26/2019
invoice
1/16/2023 12/31/2023
hat the Sanitary permit has expired and they said that a labtest result is needed to get a
aid that they still haven't been able to get a medical, the branch said they were busy and
t to get a medical.
indi parin sila nagpapamedical.
OPERATIONS
NO. Questions
1 Cleanliness and orderliness of the office

2 Are utilities properly working? (water, electricity, lights, internet)
3 Paalala para sa mga Borrower
Evidences:
AUDIT WORKING PAPER
Office Maintenance
COMPLIANCE
REMARKS
YES NO
/
/
/
EVE
OPERATIONS
IS IT WORKING?
NO. Questions
YES
1 Are all CCTVs properly installed, functioning and recording? /
2 Are all locks are in good condition? /
3 Is there any possible hole or passthrough for the outsiders or theives?
Evidences:
AUDIT WORKING PAPER
Security
IS IT WORKING?
REMARKS
NO
/
EVERFIRS
AUD
LC who
OPERATIONS
Section 1 - LC who did not meet their qouta
Was the Loan Consultant

NO. Name of LC regularly performing saturation
based on their uploaded AFCR?
1 Maureen Cortez V. yes
Section 2 - LC who meet their qouta
Is the client really assisted by the

NO. Name of client Loan Consultant based on their
uploaded AFCR?
none
Evidences:
AUDIT WORKING PAPER
LC who did not meet their qouta
Section 1 - LC who did not meet their qouta
Date of not performing Hindi pa daw kailangan ng mga

Reason of Loan Consultant REMARKS
saturation pensioner magloan, at yung iba
hindi pinayagan ng family
Jan26 and Jan30 only- Absent member na magloan, yung mga
nasa listing yung iba doon ay
patay na at nakaloan sa ibang
heir qouta
lending.
REMARKS
EVERFIRST L
AUDIT W
Cas
NO. CLIENT DUTE DATE AMOUNT DUE

1
2
Evidences:
AUDIT WORKING PAPER
Cash Collections
REASON WHY CASH PAYMENT REASON WHY CASH PAYMENT

REMARKS
(AS PER BRANCH) (AS PER CLIENT)
EVERFIRST LO
AUDIT WO
Other
OPERATIONS
NO. Findings
1
2
3
4
5
6
7
Evidences:
AUDIT WORKING PAPER
Other observations
REMARKS

Apalit WP January2023-1

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Apalit WP January2023-1

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Not yet started (pending docs) With exceptions

Not yet started (pending testing) No exceptions

Objective: This is to lay down the areas to be audited, the personnel as

Credit Risk Management

Process Assigned Auditor Frequency

[B1 - RF Shortage or Overage]

[C1 - Rein Shortage or Overage]

[D1 - Cash Referral Fund]

[D3 - Receipt of Cash Referral Fund]

[D2 - Replenishment of Cash Referral Fund]

[E2 - Unreleased ATM/PB of finished clients]

[F1 - Unreleased Checks]

[F2 - Released Checks]

d. Check the last check number recorded

a. Generate all checks printed in crystal

[H1 - Electronic Assets]

[H2 - Furnitures and Fixtures]

[I1 - Permits and Licenses]

[J1 - Office Maintenance]

[K1 - LC who did not meet their qouta]

[L1 - Cash Collection]

D. Cash Referral Reward (North and South Branches)

[E2 - Unreleased ATM/PB of finished clients]

[F2 - Released Checks]

d. Check the last check number recorded

[H2 - Furnitures and Fixtures]

I. Compliance with Government

100% Completed Branch - date of visit

100% Branch - date of visit

Population: Lahat ng Branch - check if there's no

Branch - Inspect all

Population: Hindi Data gathering at the

for reconfirmation lang if

100% Checking every visit Branch

100% Roll over Branch

100% Jan 2023

Date of visit and

** Note: Ipacknowledged with reply

PCF Replenishment Form

ARE THE REIMBURSEMENTS ONLY

with authorization letter

- 10,883.00 15,000.00 0.00

** Note: Ipacknowledged with reply

Section 1 - Revolving Fund Replenishment

Section 2 - Segregation of Incompatible Duties: Sukli

Section 3 - Sukli claimed by representative Is the authorization

1,010.00 2000 4208 0607

Per Peach Tree

*** Ilalagay lang ang may issue

OPERATIONS Is sukli was made

Amount per Peach Tree REMARKS

*** Ilalagay lang ang may issue

ATM/PB Release Paper series

ATM/PB Release Paper series

AR for cash reward series

ATM/PB Release Paper series

DID THE CLIENT RECEIVED AMOUNT IS THERE A

*** Link nalang din, kapag may issue ilag

** Note: Ipacknowledged with reply

Section 1 - Liquidation of Reinforcement Fund

Section 2 - Segregation of Incompatible Duties: Sukli

Section 3 - Sukli claimed by representative Is the authorization

From check release date to ARE THE

1 Glodo, Aries B. Glodo, Ernelita 1/25/2023 300.00 300.00 1 yes