SMPHI Internal Audit

Meter Inventory Audit

Mall Count -
Reference Description Link CLIENT CUSA
MALL Meter Inventory List 117 26
COUNT Count of meters found 118 26
Inventory List vs. Actual Inspection
Exhibit 1 Meters in the list not found during ocular 1 - -
Exhibit 2 Meters found during ocular but not included in the list 2 1 -
Exhibit 3 Duplicate Meter in the list 3 - -
Exhibit 4 Meter Details in List Different from Ocular
4A Meter Number per inventory list different from ocular 4A - -
4B Meter Multiplier per inventory list different from ocular 4B - 12
4C Meter Name per list different from actual tags 4C 2 2
4D Meter Status per list different from actual tags 4D 7 -
4E Meters in the list but still untagged 4E - -
4F Egressed Tenants tagged as Active in the Meter Status 4F - -
Exhibit 5 Programmed Meter Multiplier different from actual 5 - -
Inventory List vs. SAP (Tenant Meters Only)
Exhibit 6 Different Meter Number 6 1
Exhibit 7 Different Meter Name (Erroneous Billing to Other Tenant) 7 3
Exhibit 8 Different Meter Multiplier (Over/Underbilling) 8 -
Exhibit 9 Meter Reading not automatically multiplied in SAP 9 -
Exhibit 10 Unbilled Working Meter 10 37
Inventory List vs. CAMR (Not in CAMR) not in CAMR 14 1
Exhibit 11 Different Meter Number 11 - -
Exhibit 12 Different Meter Name 12 28 -
Exhibit 13 Different Meter Multiplier 13 - -
CAMR vs. SAP
Exhibit 14 Different Meter Number 14 -
Exhibit 15 Different Meter Name 15 -
Exhibit 16 Different Meter Multiplier 16 -
Other
Exhibit 17 Defective Meter 17 1 -
SPARE TOTAL Back Billing
42 185
42 186

- -
- 1
- -

- -
1 13
1 5
3 10
- -
- -
- -

1
3
-
-
37
3 18
- -
2 30
- -

-
-
-

1 2
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meters in the list not found during ocular

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Code Meter Name (Tenant/Mall Mall Audit Remarks
Entity classification Object #/Substation/Tena Utility Name)
nt's area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meters found during ocular but not included in the list

CLIENT 1
CUSA 0
SPARE 0
TOTAL 1
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Audit* Audit** Audit Remarks
Entity classification Object #/Substation/Tenant's Code
area)
CFAT Client Meter Dito 21039017
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Duplicate Meter in the list

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Number per inventory list different from ocular

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Code Meter Name (Tenant/Mall Mall Audit** Audit Remarks
Entity classification Object #/Substation/Tenant's Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Number per inventory list different from ocular

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Code Meter Name (Tenant/Mall Mall Audit** Audit Remarks
Entity classification Object #/Substation/Tenant's Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Multiplier per inventory list different from ocular

CLIENT 0
CUSA 12
SPARE 1
TOTAL 13
Meter Name Meter Description Multiplier
Business Meter Rental Location (EE Location Code Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** SAP
Entity classification Object Room Utility Name)
#/Substation/Ten
CFAT CUSA EE Room 2 STP 15017625 1 40 40 #N/A
ant's area)
CFAT CUSA EE Room 2 2APPA 15017188 1 No 60 #N/A
CFAT CUSA EE Room 2 GAPPA 15017566 1 60 60 #N/A
CFAT CUSA EE Room 2 2ALPA 15018524 1 40 40 #N/A
CFAT Spare Meter EE Room 3 15018311 1 No For Checking #N/A
CFAT CUSA EE Room 3 Y2PDP 15018320 1 60 60 #N/A
CFAT CUSA EE Room 3 DPAC2 15018135 1 200 200 #N/A
CFAT CUSA EE Room 3 2BPPA 15017215 1 50 50 #N/A
CFAT CUSA EE Room 3 2DP 15018670 1 60 60 #N/A
CFAT CUSA EE Room 3 2BLPA 15017259 1 80 80 #N/A
CFAT CUSA EE Room 4 2PLPA 15017175 1 No 40 #N/A
CFAT CUSA EE Room 5 3ALPC 15018698 1 30 30 #N/A
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Name per list different from actual tags

CLIENT 2
CUSA 2
SPARE 1
TOTAL 5
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Audit* Mall
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 119 Vacant (119a) Macao 15007927
CFAT Client Meter EE Room 2 130 Vacant Penshoppe 14007247
CFAT CUSA EE Room 2 2APPA GAPPA 15017188
CFAT CUSA EE Room 2 GAPPA 2APPA 15017566
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Status per list different from actual tags

CLIENT 7
CUSA 0
SPARE 3
TOTAL 10
Meter Name Meter Description Meter Status
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Audit* Mall Meter Status^ Audit***** Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 125 ALBERTO ü 15007912 Spare Meter Egressed For Confirmation if Used
CFAT Client Meter EE Room 2 130 Vacant Penshoppe 14007247 Unleased/ Egressed Tenant Meter Spare For Confirmation if Used
CFAT Client Meter EE Room 3 214 THE WINGS HAVEN / THE BREWED BUDDIES ü 15007945 Spare Meter Egressed For Confirmation if Used
CFAT Spare Meter EE Room 4 229 Vacant ü 14006696 Unleased/ Egressed Tenant Meter Spare
CFAT Client Meter EE Room 2 238 SPORTS CENTRAL ü 14005783 Active Meter Spare For Confirmation if Used
CFAT Spare Meter EE Room 2 258 Vacant ü 14005751 Unleased/ Egressed Tenant Meter Spare
CFAT Client Meter 331 EE Room 4 2nd Level Carpark BADMINTON ü 21404300 Unleased/ Egressed Tenant Meter Active For Confirmation if Used
CFAT Client Meter EE Room 4 2nd Level Parking BASKETBALL COURT ü 23021241 Active Meter Spare For Confirmation if Used
CFAT Spare Meter #N/A EE Room 5 335 Vacant ü 14006900 Active Meter Unleased
CFAT Client Meter 295 EE Room 2 IBS DITO TELECOMMUNITY ü 21039026 Active Meter Spare
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meters in the list but still untagged

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Audit* Mall Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meters in the list but still untagged

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Audit* Mall Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Egressed Tenants tagged as Active in the Meter Status

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Meter Status
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Meter Status^ Audit***** Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Egressed Tenants tagged as Active in the Meter Status

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Meter Status
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Meter Status^ Audit***** Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Programmed Meter Multiplier different from actual

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Multiplier
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. Different Meter Number

CLIENT 1
CUSA 0
SPARE 0
TOTAL 1
Meter Name Meter Description
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall SAP Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 247 TURK'S SHAWARMA 15008001 15008010
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. Different Meter Name (Erroneous Billing to Other Tenant)

CLIENT 3
CUSA 0
SPARE 0
TOTAL 3
Meter Name Meter Description
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Meter Name SAP (Tenant Meters) Mall Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 111b PICKUP COFEE I ACTIVE 15008133
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. Different Meter Multiplier (Over/Underbilling)

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Multiplier
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** Multiplier per Initial Latest Billed Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name) SAP Reading Consumption
area)
5,740.00
9,163.00
3,477.60
15,666.00
11,320.00
15,760.00
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. Meter Reading not automatically multiplied in SAP

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Multiplier
Business Entity Meter Rental Location (EE Room Location Code Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** Multiplier per Latest Billed Audit Remarks
classification Object #/Substation/Tenant's Utility Name) SAP Consumption
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. Unbilled Working Meter

CLIENT 37
CUSA 0
SPARE 0
TOTAL 37
Meter Name Meter Description Multiplier
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Audit* Mall Audit** Mall Programmed*** Audit**** Intial Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name) Reading
area)
CFAT Client Meter EE Room 2 115 SM SUPERMARKET STORAGE FORMER MINISO ü 14005794 ü 1 No ü For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 116 SM SUPERMARKET STORAGE FORMER MINISO ü 14005713 ü 1 No ü For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 117 SM SUPERMARKET STORAGE FORMER MINISO ü 14006818 ü 1 No ü For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 118 SM SUPERMARKET STORAGE FORMER MINISO ü 14006873 ü 1 No ü For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 125 ALBERTO ü 15007912 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 127 ALBERTO ü 14005708 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 130 Vacant Penshoppe 14007247 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 3 208 TOM'S WORLD ü 15008009 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 3 210 IACTIVE ü 15007952 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 3 211 IACTIVE ü 15007893 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 3 213 IACTIVE ü 15019507 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 3 214 THE WINGS HAVEN / THE BREWED BUDDIES ü 15007945 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 4 232 JAPAN HOME CENTRE ü 14007289 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 4 233 JAPAN HOME CENTRE ü 14005531 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 4 234 JAPAN HOME CENTRE ü 14005520 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 238 SPORTS CENTRAL ü 14005783 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 239 SPORTS CENTRAL ü 14005761 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 242 UNIT 243 - MARXX BAZAAR ü 14005736 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 243 UNIT 243 - MARXX BAZAAR ü 14005778 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 244 UNIT 243 - MARXX BAZAAR ü 14005700 ü 1 No ü For Confirmation if Used
CFAT Client Meter EE Room 2 2F ATM 02 ATM 2 ü 14000761 ü 1 No ü For Confirmation if Used
CFAT Client Meter 331 EE Room 4 2nd Level Carpark BADMINTON ü 21404300 ü 1 No ü For Confirmation if Used
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Meter Number per inventory list different from ocular

CLIENT 14
CUSA 1
SPARE 3
TOTAL 18
Meter Name Meter Description
Business Meter Rental Location (EE Room Location Code Meter Name (Tenant/Mall Mall CAMR Audit Remarks
Entity classification Object #/Substation/Tenant's Utility Name)
area)
CFAT Spare Meter EE Room 2 120 Vacant 15007889
CFAT Client Meter EE Room 2 205 CARLCARE 14010096
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. CAM Different Meter Number

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall CAMR Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory LDifferent Meter Name

CLIENT 28
CUSA 0
SPARE 2
TOTAL 30
Meter Name Meter Description
Business Meter classification Rental Location (EE Room Location Meter Name (Tenant/Mall Meter Name CAMR (All Meters) Mall Audit Remarks
Entity Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 111b PICKUP COFEE I ACTIVE 15008133
CFAT Client Meter EE Room 2 115 SM SUPERMARKET STORAGE FORMER MINISO Vacant 14005794 For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 116 SM SUPERMARKET STORAGE FORMER MINISO Vacant 14005713 For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 117 SM SUPERMARKET STORAGE FORMER MINISO Vacant 14006818 For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 118 SM SUPERMARKET STORAGE FORMER MINISO Vacant 14006873 For Confirmation if With SR Charges
CFAT Client Meter EE Room 2 119 Vacant (119a) MACAO IMPERIAL TEA 15007927
CFAT Client Meter EE Room 2 125 ALBERTO Vacant 15007912 For Confirmation if Used
CFAT Client Meter EE Room 2 127 ALBERTO Vacant 14005708 For Confirmation if Used
CFAT Spare Meter 70 EE Room 2 135 KOOMI 15008172 Egressed
CFAT Spare Meter EE Room 3 207 ROLLERS SKATES HUB Vacant 15007928 Egressed
CFAT Client Meter EE Room 3 208 TOM'S WORLD Vacant 15008009 For Confirmation if Used
CFAT Client Meter EE Room 3 210 IACTIVE Vacant 15007952 For Confirmation if Used
CFAT Client Meter EE Room 3 211 IACTIVE Vacant 15007893 For Confirmation if Used
CFAT Client Meter 319 EE Room 3 212 IACTIVE PICKUP COFFEE 15019491
CFAT Client Meter EE Room 3 213 IACTIVE Vacant 15019507 For Confirmation if Used
CFAT Client Meter EE Room 3 214 THE WINGS HAVEN / THE BREWED BUDDIES Vacant 15007945 For Confirmation if Used
CFAT Client Meter EE Room 4 232 JAPAN HOME CENTRE Vacant 14007289 For Confirmation if Used
CFAT Client Meter EE Room 4 233 JAPAN HOME CENTRE Vacant 14005531 For Confirmation if Used
CFAT Client Meter EE Room 4 234 JAPAN HOME CENTRE Vacant 14005520 For Confirmation if Used
CFAT Client Meter EE Room 2 238 SPORTS CENTRAL Vacant 14005783 For Confirmation if Used
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Inventory List vs. CA Different Meter Multiplier

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Multiplier
Business Entity Meter classification Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** Multiplier per Latest Billed Audit Remarks
Object #/Substation/Tenant's Code Utility Name) CAMR Portal Consumption
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
CAMR vs. SAPDifferent Meter Number

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Audit** SAP CAMR Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
CAMR vs. SAP Different Meter Name

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Meter Name SAP Meter Name CAMR Mall Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name) (Tenant Meters) (All Meters)
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
CAMR vs. SAPDifferent Meter Multiplier

CLIENT 0
CUSA 0
SPARE 0
TOTAL 0
Meter Name Meter Description Multiplier
Business Entity Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Mall Programmed*** Audit**** Multiplier per Multiplier per Latest Billed Audit Remarks
classification Object #/Substation/Tenant's Code Utility Name) SAP CAMR Portal Consumption
area)
SMPHI Internal Audit SUMMARY
Meter Inventory Audit
ALL AUDITED MALLS
Defective Meter

CLIENT 1
CUSA 0
SPARE 1
TOTAL 2
Meter Name Meter Description Meter Status
Business Meter Rental Location (EE Room Location Meter Name (Tenant/Mall Mall Meter Status^ Audit***** Audit Remarks
Entity classification Object #/Substation/Tenant's Code Utility Name)
area)
CFAT Client Meter EE Room 2 243 UNIT 243 - MARXX BAZAAR 14005778 Defective Meter ü For Confirmation if Used