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8/14/2019 Detailed Observation and Issue on Account Payable1
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Detailed observation and issue on Account Payable
Observation/Issue ManagementResponse
Reference
Non-Purchase order relatedpayment
1. 31 of Non-purchase orderpayment have not supportingdocuments which providingreasonable of the accuracy, andthe reliability of the financialrecords.
Account payable should comparethe suppliers invoice to supportingdocuments to verify quantities or
services received and the pricesagreed upon to be paid.
We tested the accuracy of amountpaid for non-purchase ordertransaction and found that:
Twenty three (43.5%) ofoversea payment had notrequired supportingdocumentation.
Eight (24%) of local payment
had not required supportingdocumentation.
2. Approval on supplier invoice ofnon-purchase order payment isnot consistently followedOperational Authority LevelProcedure.
Approval authority Level wasdesigned to review of paymenttransactions by appropriate person.
We tested approval on supplierinvoice of non purchase orderpayment and found that forty one(41) of oversea payments andfifteen (15) of local payments wereapproved by personnel whoseapproval limit below invoice amount.
Case outline following briefly
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Observation/Issue ManagementResponse
Reference
demonstrate instance where therewas a breach within OperationalAuthority Level Procedure:
Auditor investigation of paymentvoucher number PST0903002disclosed that the Board of Directorof the company afterward ratifiedand approved of 2,331,886 USD for2nd payment of investment toSeascape Survey (Singapore) Co.,Ltd.
The authority to approval limit forcapital expenditure, investment,acquisition which more than
2,000,000 USD assigned to theHolding Company Limiteds Board ofDirectors.
3. Amarit Co., ltd. (Singapore)overcharged VAT on paymentvoucher number PSK0906087.
Goods and services provided byeither party which charged to AmaritCo., ltd will be charge to thecompany at 15% cost plus without
VAT.
During our testing accuracy ofinvoice, we noted that vouchernumber PSK0906087 charged VATto bills which were charged directlyto Amarit Co.,Ltd.
Purchase order related payment
4. Approval on purchase orderrequests is not consistently
followed Operational AuthorityLevel Procedure.
Purchasing order request is anauthorized for a purchaser toprocure goods or services, thereforethe purchase order request shouldapproved by the originating
MOS090107
Annex A.
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Observation/Issue ManagementResponse
Reference
department manager.
Of the 84 of purchase order
payments, we tested and noted thatthe following purchase order requestvariance from approval procedure:
Fifteen payments transactionor twenty four of the localpurchase order requests werenot approved by authorizedperson.
Eleven payment transactionor twenty-seven of theoversea purchase order
requests were not approvedby authorized person.
5. Purchase order approvalprocess is not consistentlyfollowed the OperationalAuthority Level Procedure.
Purchase order is one-off contractbetween company and supplier,indicating items, quantities andagreed prices for goods and services
which supplier will provide to thecompany.
We tested purchase order approvaland noted that the nine of the localpurchase orders and fifteen ofoversea purchase orders wereapproved by personnel whoseapproval limit was below the invoiceamount.
MOS090107
Annex B.
6. Approval on supplier invoice is
not consistently followedOperational Authority LevelProcedure.
The objective of accounts payable isto authorize payment only for goodsand services that were ordered andactually received. This requiresinternally generated information
MOS090107
Annex C.
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Observation/Issue ManagementResponse
Reference
from both the purchasing andreceiving function. For practicalreasons, the company record
accounts payable only after receiptand approval of the suppliersinvoice. The approval of thesuppliers invoice verifies that thegoods or services were actuallyreceived.
During our testing of approvesupplier invoice for payment, wenoted that the following variancefrom policy:
One hundred forty eight (148)of oversea supplier invoiceand four hundred and nine oflocal supplier invoice wereauthorized by purchasingstaffs and accountant whoseauthorization limits were notcontained in the OperationalAuthority Level Procedure.
Four of oversea supplierinvoice and nine of localsupplier invoice were
approved by personnel whoseapproval limit was below theinvoice amount.
General control over AccountPayable
7. Create AP account code in SUNsystems had not documentedand approved.
Account payable function is
responsible for the properdisbursement of fund to the correctsupplier. Every addition or changeto the AP account code should beverified to ensuring consistency andintegrity of the informationcontained within each AP accountcode.
MOS090103
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Observation/Issue ManagementResponse
Reference
We reviewed the process relating tothe creation of, and amendment toAP account code and noted that
there was no detail procedure andevidences to support the creation ofnew AP account code, amendmentto an existing and inactivating APaccount code.
8. Duplicate account codes existedin the AP master file.
During our reviewing of AP accountcode, we note that twenty one (21)of account codes have duplicated
supplier:
Thirteen of account codes hadduplicated supplier causedtyping error.
Eight of account codes haveduplicated supplier causedchange supplier informationsuch as suppliers name oraddress.
MOS090118
Annex D.
9. Job description of Managerialaccounting manager and Cashiershould be formally developed.
Organization chart was designed thestructure of line of command inFinance and AccountingDepartment. Each position underFinance and Accounting Departmenthave job description defined roleand responsibilities.
There is no job description for
managerial accounting manager andcashier position.
MOS090103
10.
Segregation of duties is notachieved, the followingfunctions are not separate;
Good internal control requires thatno single employee be given too
MOS090101
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Observation/Issue ManagementResponse
Reference
much responsibility over businesstransactions or process.
During our reviewing, we found thataccountant who handling petty cash(custody) are not separated forpreparing payment documents;entering data into SUN systems;maintain journals, ledgers(recording).
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Annex A.
Table1. Purchase order request were not approved.
Local Payment Oversea Payment
MRD1100045 CMD1003637MRD1100045 CMD1004007
CMD1004258 CMD1004235
CMD1004702 CMD1003578
CMD1004618 CMD1004117
CMD1004432 CMD1004224
900021 CMD1004420
803065 CMD1004160
CMD1004591 CMD1003822
CMD1004623 CMD1003940
CMD1004634 CMD1003929
CMD1004559 CMD1003888
CMD1004491 CMD1004187
CMD1004586 CMD1004295
900020 CMD1004017
CMD1004648 CMD1004371
CMD1004545 CMD1003859
CMD1004569 CMD1004268
900172 CMD1004384
CMD1004650 900208
CMD1004490 CMD1004345
CMD1004733 CMD1004538
CMD1004636 CMD1004578
CMD1004757 CMD1004563
CMD1004727 CMD1004753
901095 CMD1004809
900208
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Annex B
Table2.1 Local purchase orders were approved by personnel whose approval limit
was below the invoice amount.
PO
Number Description
Total amount
Appoved by (THB) Position Name
LOCAL PURCHASE ORDER1
PTT09-0101 Oil & lubricant
1,700,000.00
Supply chainmng
Mr. ThomasR.
2
LPO09-0286 Oil & lubricant
1,670,000.00
Supply chainmng
Mr. ThomasR.
3
LP009-1050 Oil & lubricant
1,566,000.00
Supply chainmng
Mr. ThomasR.
4
LPO09-1088 Oil & lubricant
3,852,000.00
Supply chainmng
Mr. ThomasR.
5
PTT09-
1309 Oil & lubricant
1,019,
000.00
Supply chain
mng
Mr. Thomas
R.6
PTT09-1669 Oil & lubricant
2,788,955.00
Supply chainmng
Mr. ThomasR.
7
LPO09-2015 Oil & lubricant
6,680,000.00
Supply chainmng
Mr. ThomasR.
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Table 2.2 Oversea purchase orders were approved by personnel whose approval
limit was below the invoice amount.
PONumber Total amount Appoved by
(Currency) (THB)* Position Name
OVERSEA PURCHASE ORDER
1 OPO08-0699
596,300 (NOK) 3,073,151.31
VesselManager
Mr. MatthewD.
2 OPO09-0073
330,000 (SGD) 7,677,120.00
Supply ChainMng
Mr. Thomas R.
3 OPO08-0610
38,000 (USD) 1,305,459.60
Supply ChainMng
Mr. Thomas R.
4 Cashvoucher
2,331,886 (USD) 82,993,221.87
ExecutiveDirector
Mr. Mark S.
5 PO-LME07-0004
8,450,000 (USD) 285,520,430.00
Delegate:Supply ChainMng.
Mrs.Yuparat P.
6 OPO09-0195Rev.01
134,470 (USD) 4,857,688.41
Delegate:Supply ChainMng.
Ms.Monthathip P.
7 OPO08-0389
36,226 (GBP) 2,233,785.73
Supply ChainMng
Mr. Thomas R.
8 OPO09-0002
17,995 (GBP) 922,803.39
Delegate:Supply ChainMng.
Ms.Monthathip P.
9 OPO09-0444
33,925.76 (USD) 1,204,805.51
Supply ChainMng
Mr. Thomas R.
10 OPO09-0329
11,142.88 (USD) 260,828.08
Delegate:Supply ChainMng.
Ms.Monthathip P.
11 OPO09-0107
30,724.02 (GBP) 1,543,716.10
Supply ChainMng
Mr. Thomas R.
12 OPO09-0305 Rev.1
312,809.44 (USD) 11,102,326.49
Supply ChainMng
Mr. Thomas R.
13 OPO08-0466
1,154,588.43(GBP)
71,857,889.20
Supply ChainMng
Mr. Thomas R.
14 OPO08-0728 Rev.1
194,017 (GBP) 10,739,908.04
VesselManager
Mr. MatthewD.
15 PO-LME07-0004
8,450,000 (USD) 285,520,430.00
Delegate:Supply ChainMng.
Mrs.Yuparat P.
16 OPO09-0395 Rev.1
95,736.96 (USD) 3,397,924.91
Supply ChainMng
Mr. Thomas R.
17
OPO09-0028
39,198(SGD)
920,278.88
Supply ChainMng
Mr. Thomas R.
18
OPO09-0450
36,652 (SGD) 864,463.08
Supply ChainMng
Mr. Thomas R.
19
OPO09-0696
41,848 (GBP) 2,327,514.62
Supply ChainMng
Mr. Thomas R.
20
OPO09-0204
16,139.8(GBP)
817,634.20
Delegate:Supply ChainMng.
Ms.Monthathip P.
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22
OPO09-0361/001Rev.01
65,918 (USD) 2,335,151.74
Supply ChainMng
Mr. Thomas R.
23
OPO09-0073
330,000(SGD)
7,677,120.00
Supply ChainMng
Mr. Thomas R.
Table 2.3 Oversea purchase order were authorized by personnel whose
authorization limits were not contain in the Operational Authority Level Procedure.
PONumber Total amount Appoved by
(Currency) (THB)* Position NameOVERSEA PURCHASE ORDER
1 PO-LME07-0004
8,450,000 (USD) 285,520,430.00
Delegate:Supply ChainMng.
Mrs.Yuparat P.
2 OPO09-0195Rev.01
134,470 (USD) 4,857,688.41
Delegate:Supply ChainMng.
Ms.Monthathip P.
3 OPO09-0002
17,995 (GBP) 922,803.39
Delegate:Supply ChainMng.
Ms.Monthathip P.
4 OPO09-0329
11,142.88 (USD) 260,828.08
Delegate:Supply Chain
Mng.
Ms.Monthathip P.
5 PO-LME07-0004
8,450,000 (USD) 285,520,430.00
Delegate:Supply ChainMng.
Mrs.Yuparat P.
6 OPO09-0204
16,139.8(GBP)
817,634.20
Delegate:Supply ChainMng.
Ms.Monthathip P.
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Annex C
Table 3.1 Local supplier invoice were authorized by personnel whose authorization
limits were not contain in the Operational Authority Level Procedure.
PV
number Invoice number Amount (THB) Approved byPVP0902071
IN09-00176 6,000.00 Mrs. Yuparat P.
PVP0902071
IN09-00177 6,000.00 Ms. Monthathip
PVP0902071
IN09-00178 6,300.00 Ms. Monthathip
PVP0902071
IN09-00179 28,870.00 Ms. Monthathip
PVP0902065
F37497 93,000.00 Mrs. Yuparat P.
PVP0902064
21334 4,620.00 Mrs. Yuparat P.
PVP0902064
21337 490.00 Mrs. Yuparat P.
PVP0902063
JST2009/024 36,000.00 Mrs. Yuparat P.
PVP0902063
JST2009/025 30,000.00 Mrs. Yuparat P.
PVP0902046
400-11670 8,400.00 Ms. Monthathip
PVP0902046
400-11715 270.00 Ms. Monthathip
PVP0902046
400-11716 780.00 Ms. Monthathip
PVP090204
6400-11721 2,800.00 Ms. Monthathip
PVP0902046
400-11722 5,420.00 Ms. Monthathip
PVP0902046
400-11723 4,680.00 Ms. Monthathip
PVP0902046
400-11733 10,690.00 Ms. Monthathip
PVP0902046
400-11735 600.00 Ms. Monthathip
PVP0902046
400-11736 3,360.00 Ms. Monthathip
PVP0902046
400-11738 29,400.00 Mrs. Yuparat P.
PVP0902046
400-11739 31,660.00 Ms. Monthathip
PVP0902046
400-11752 5,200.00 Ms. Monthathip
PVP0902046
400-11755 20,050.00 Ms. Monthathip
PVP0902046
400-11756 26,800.00 Ms. Monthathip
PVP0902046
400-11785 720.00 Mrs. Yuparat P.
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PVP0902046
400-11788 1,200.00 Mrs. Yuparat P.
PVP0902046
400-11793 13,608.00 Mrs. Yuparat P.
PVP0902046
400-11794 7,050.00 Mrs. Yuparat P.
PVP0902046 400-11806 4,150.00 Ms. Monthathip
PVP0902046
400-11807 65,450.00 Ms. Monthathip
PVP0902046
400-11808 10,330.00 Ms. Monthathip
PVP0902046
400-11811 3,860.00 Mrs. Yuparat P.
PVP0902046
400-11810 3,920.00 Mrs. Yuparat P.
PVP0902046
400-11809 3,860.00 Mrs. Yuparat P.
PVP0902046
400-11830 17,663.55 Ms. Monthathip
PVP0902046
400-11836 3,860.00 Mrs. Yuparat P.
PVP0902046
400-11837 8,100.00 Ms. Monthathip
PVP0902046
400-11854 20,560.00 Ms. Monthathip
PVnumber Invoice number Amount (THB) Approved by
PVP0902046
400-11867 1,630.00 Mrs. Yuparat P.
PVP0902046
400-11868 16,580.00 Mrs. Yuparat P.
PVP0902046 400-11874 2,006.00 Ms. Monthathip
PVP0902046
400-11876 4,990.00 Mrs. Yuparat P.
PVP0902046
400-11877 392.00 Ms. Monthathip
PVP0902046
400-11887 1,490.00 Ms. Monthathip
PVP0902046
400-11889 15,200.00 Ms. Monthathip
PVP0902046
400-11890 1,055.00 Ms. Monthathip
PVP0902046
400-11900 9,300.00 Mrs. Yuparat P.
PVP0902046
400-11906 3,900.00 Ms. Monthathip
PVP0902046
400-11928 9,792.00 Ms. Monthathip
PVP0902046
400-11929 8,635.00 Ms. Monthathip
PVP0902046
400-11939 3,450.00 Ms. Monthathip
PVP090204 400-11948 5,600.00 Ms. Monthathip
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PVP0902046
400-11959 5,580.00 Ms. Monthathip
PVP0902046
400-11962 10,800.00 Mrs. Yuparat P.
PVP090204
6400-11975 2,040.00 Mrs. Yuparat P.
PVP0902046
400-11988 7,100.00 Mrs. Yuparat P.
PVP0902046
400-11994 960.00 Mrs. Yuparat P.
PVP0902046
400-11996 2,892.00 Mrs. Yuparat P.
PVP0902046
400-11999 2,550.00 Mrs. Yuparat P.
PVP0902046
400-12012 13,700.00 Mrs. Yuparat P.
PVP0902046
400-12013 3,780.00 Mrs. Yuparat P.
PVP0902022 SIS090117 365,016.75 Mrs. Yuparat P.
PVP0902022
SIS090118 275,848.37 Mrs. Yuparat P.
PVP0902022
SIS090121 365,858.85 Mrs. Yuparat P.
PVP0902022
SIS090122 97,562.36 Mrs. Yuparat P.
PVP0902022
SIS090127 150,059.06 Mrs. Yuparat P.
PVP0902010
8006249044/01100260
306,000.00 Ms. Monthathip
PVP090201
0
8006249073/01100
261
306,000.00 Ms. Monthathip
PVP0902010
8006249088/01100262
272,000.00 Ms. Monthathip
PVP0902010
8006249107/01100263
272,000.00 Ms. Monthathip
PVP0902010
8006250931/01100293
272,000.00 Ms. Monthathip
PVP0902010
8006251038/01100296
272,000.00 Ms. Monthathip
PVP0902016
114480080 1,670,000.00 Mrs. Yuparat P.
PVP0902007 OFF09-317 1,870,940.00
Mrs. Yuparat P.
PVP0902007 OFF09-318 2,500.00
Mrs. Yuparat P.
PVP0902007 OFF09-319 10,750.00
Mrs. Yuparat P.
PVP0902007 OFF09-320 8,204.75
Mrs. Yuparat P.
PVP0902007
OFF09-322 230,400.00 Mrs. Yuparat P.
PVP0902007
OFF09-323 749,078.50 Mrs. Yuparat P.
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PVnumber Invoice number Amount (THB) Approved by
PVP0902007
OFF09-324 8,525.00 Mrs. Yuparat P.
PVP0902007
OFF09-325 114,400.00 Mrs. Yuparat P.
PVP0902007 OFF09-326 866,625.38 Mrs. Yuparat P.
PVP0902007
OFF09-332 87,309.29 Mrs. Yuparat P.
PVP0902007
OFF09-321 485,400.00 Mrs. Yuparat P.
PVP0902037
SR0901/0009 9,911.00 Ms. Monthathip
PVP0902037
SR0901/0017 157,500.00 Ms. Monthathip
PVP0902034
05011240 1,600.00 Ms. Monthathip
PVP090203
4
05011551 7,210.00 Ms. Monthathip
PVP0902034
05011552 15,640.00 Ms. Monthathip
PVP0902034
09010539 2,505.00 Ms. Monthathip
PVP0902034
09010540 540.00 Ms. Monthathip
PVP0902034
05012148 11,060.00 Ms. Monthathip
PVP0902034
09010704 14,940.00 Ms. Monthathip
PCL0901063
IV5101374 6,195.00 Mrs. Yuparat P.
PCL0901063 IV5101382 22,430.00 Mrs. Yuparat P.
PVP0901073
SL0812-0053 6,936.00 Mrs. Yuparat P.
PVP0901073
SL0812-00413 1,840.00 Mrs. Yuparat P.
PVP0901073
SL0812-0598 16,000.00 Mrs. Yuparat P.
PVP0901073
SL0812-0601 1,170,000.00 Mrs. Yuparat P.
PVP0901073
SR0812-0015 80,000.00 Mrs. Yuparat P.
PVP0901073
SL0812-0102 210,227.50 Mrs. Yuparat P.
PCL0902042
IV-090022 105,998.10 Ms. Monthathip
PCL0902042
IV-090023 75,469.80 Ms. Monthathip
PCL0902042
IV-090024 11,856.00 Ms. Monthathip
PCL0902042
IV-090025 765.00 Ms. Monthathip
PCL090204 IV-090026 540.00 Ms. Monthathip
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2
PCL0902042
IV-090052 99,643.90 Ms. Monthathip
PCL0902042
IV-090053 57,310.70 Ms. Monthathip
PCL090204
2IV-090054 19,962.00 Ms. Monthathip
PCL0902042
IV-090090 71,688.40 Ms. Monthathip
PCL0902042
IV-090091 32,194.00 Ms. Monthathip
PCL0902042
IV-090092 922.00 Ms. Monthathip
PCL0902042
IV-090099 142,154.80 Ms. Monthathip
PCL0902042
IV-090100 73,852.25 Ms. Monthathip
PCL0902042
IV-090101 46,998.00 Ms. Monthathip
PCL0902042 IV-090108 38,759.60 Ms. Monthathip
PCL0902042
IV-090109 54,404.50 Ms. Monthathip
PCL0902088
1705 81,300.00 Mrs. Yuparat P.
PCL0901065
82065 28,000.00 Mrs. Yuparat P.
PCL0901065
85090 12,000.00 Mrs. Yuparat P.
PVnumber Invoice number Amount (THB) Approved by
PCL090106
5
82104 38,300.00 Mrs. Yuparat P.
PCL0901065
82118 7,760.00 Mrs. Yuparat P.
PCL0901065
82105 3,195.00 Mrs. Yuparat P.
PCL0901065
82119 22,728.00 Mrs. Yuparat P.
PCL0901065
82130 2,400.00 Mrs. Yuparat P.
PCL0901065
82132 6,800.00 Mrs. Yuparat P.
PCP0904012
03100425/8006465211
3,132,100.00 Ms. Monthathip
PCP0904012 03100427/8006465322 313,200.00 Ms. Monthathip
PCP0904012
03100442/8006466560
313,200.00 Ms. Monthathip
PCP0904012
03100443/8006466647
313,200.00 Ms. Monthathip
PCP0904012
03100445/8006466717
313,200.00 Ms. Monthathip
PCP0904012
03101114/8006472723
3,600,000.00 Ms. Monthathip
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PCP0904067
03101364/8006533068
326,080.00 Ms. Monthathip
PCP0904067
03101365/8006533148
326,080.00 Ms. Monthathip
PCP0904067
03101370/8006533463
366,840.00 Ms. Monthathip
PCP0904089 BK 50143713 687.95 Mrs. Yuparat
PCP0904089
BKK 50143862 98.00 Mrs. Yuparat
PCP0904089
BKK 50143922 7,013.00 Mrs. Yuparat
PCP0904089
BKK 50143939 13,195.86 Mrs. Yuparat
PCP0904089
BKK 50143714 23,256.13 Mrs. Yuparat
PCP0904089
BKK 50143736 12,369.84 Mrs. Yuparat
PCP0904089
BKK 50143729 67,426.70 Mrs. Yuparat
PCP0904089
BKK 50143726 28,810.37 Mrs. Yuparat
PCP0904089
BKK 50143719 1,400.00 Mrs. Yuparat
PCP0904089
BKK 50143731 1,176.00 Mrs. Yuparat
PCP0904089
BKK 50143742 30,892.55 Mrs. Yuparat
PCP0904089
BKK 50143866 23,868.10 Mrs. Yuparat
PCP0904089
BKK 50143867 20,458.10 Mrs. Yuparat
PCP0904089 BKK 50143868 4,447.10 Mrs. YuparatPCP0904089
BKK 50143869 16,598.66 Mrs. Yuparat
PCP0904089
BKK 50143871 83,939.14 Mrs. Yuparat
PCP0904089
BKK 50143875 57,801.85 Mrs. Yuparat
PCP0904089
BKK 50144021 15,934.10 Mrs. Yuparat
PCP0904089
BKK 50143965 78,582.12 Mrs. Yuparat
PCP0904089
BKK 50144046 5,587.21 Mrs. Yuparat
PCP0904089
BKK 50144051 7,100.56 Mrs. Yuparat
PCP0904089
BKK 50144052 655,630.06 Mrs. Yuparat
PCP0904089
BKK 50144130 13,949.60 Mrs. Yuparat
PCP0904089
BKK 50144131 9,955.00 Mrs. Yuparat
PCP090408 BKK 50144132 19,243.10 Mrs. Yuparat
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9
PCP0904089
BKK 50144133 9,866.10 Mrs. Yuparat
PVnumber Invoice number Amount (THB) Approved by
PCP090408
9BKK 50144134 30,444.10 Mrs. Yuparat
PCP0904089
BKK 50144148 93,546.53 Mrs. Yuparat
PCL0904065
MOS no. 06/09 1,044,131.93 Ms. Monthathip
PCL0904065
MOS no. 07/09 680,285.44 Ms. Monthathip
PCL0904065
MOS. 08-09 153,260.00 Ms. Monthathip
PCL0904065
MOS. 09-09 6,790.00 Ms. Monthathip
PCL0904065
MOS 10-09 69,600.00 Ms. Monthathip
PCL0904065
MOS 11-09 162,532.00 Ms. Monthathip
PCL0905037
0029271 41,370.00 Ms. Monthathip
PCL0905037
0029272 1,300.00 Ms. Monthathip
PCL0905037
0029300 22,400.00 Ms. Monthathip
PCL0905037
0029301 11,300.00 Ms. Monthathip
PCL0905037
0029346 12,000.00 Mrs. Yuparat
PCL090503
7
0029347 1,380.00 Mrs. Yuparat
PCL0905037
0029348 29,950.00 Mrs. Yuparat
PCL0905037
0029357 19,000.00 Mrs. Yuparat
PCL0905037
0029363 3,790.00 Mrs. Yuparat
PCL0905037
0029365 3,400.00 Mrs. Yuparat
PCL0905066
I09/135 1,064.00 Ms. Monthathip
PCL0905066
I09/139 42,464.00 Ms. Monthathip
PCL0905066 I09/148 52,000.00 Ms. Monthathip
PCL0905066
I09/149 25,100.00 Ms. Monthathip
PCL0905066
TI09/258 5,400.00 Ms. Monthathip
PCL0905066
TI09/275 1,084.20 Ms. Monthathip
PCL0905066
Ti09/279 29,935.50 Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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PCL0905066
TI09/291 65,916.00 Ms. Monthathip
PCP0905035
IV52040272 48,000.00 Mrs. Yuparat
PCP0905035
IV52040320 833.00 Mrs. Yuparat
PCP0905035 IV52040375 10,350.00 Mrs. Yuparat
PCP0905035
IV52040376 23,750.00 Mrs. Yuparat
PCP0905035
IV52040377 52,250.00 Mrs. Yuparat
PCP0905035
IV52040378 57,000.00 Mrs. Yuparat
PCP0905035
IV52040379 22,440.00 Mrs. Yuparat
PCP0905035
IV52040380 23,790.00 Mrs. Yuparat
PCP0905047
400-12790 16,300.00 Ms. Monthathip
PCP0905047
400-12791 9,216.00 Ms. Monthathip
PCP0905047
400-12795 24,898.00 Ms. Monthathip
PCP0905047
400-12797 35,392.00 Ms. Monthathip
PCP0905047
400-12798 7,558.00 Ms. Monthathip
PCP0905047
400-12799 19,020.00 Ms. Monthathip
PCP0905047
400-12800 16,660.00 Ms. Monthathip
PVnumber Invoice number Amount (THB) Approved by
PCP0905047
400-12811 8,550.00 Ms. Monthathip
PCP0905047
400-12813 39,600.00 Ms. Monthathip
PCP0905047
400-12818 10,420.00 Ms. Monthathip
PCP0905047
400-12819 6,760.00 Ms. Monthathip
PCP0905047
400-12849 98,680.00 Ms. Monthathip
PCP0905047
400-12887 42,146.00 Ms. Monthathip
PCP0905047
400-12897 19,040.00 Ms. Monthathip
PCP0905047
400-12904 1,375.00 Ms. Monthathip
PCP0905047
400-12905 3,480.00 Ms. Monthathip
PCP0905047
400-12906 5,400.00 Ms. Monthathip
PCP090504 400-12911 4,200.00 Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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7
PCP0905047
400-12925 11,900.00 Ms. Monthathip
PCP0905047
400-12931 2,375.00 Ms. Monthathip
PCP090504
7400-12932 800.00 Mrs. Yuparat
PCP0905047
400-12934 5,730.00 Mrs. Yuparat
PCP0905047
400-12935 30,166.00 Ms. Monthathip
PCP0905047
400-12953 540.00 Ms. Monthathip
PCP0905047
400-12961 110,000.00 Ms. Monthathip
PCP0905047
400-12962 6,600.00 Mrs. Yuparat
PCP0905047
400-12975 3,700.00 Mrs. Yuparat
PCP0905047 400-12979 4,520.00 Ms. Monthathip
PCP0905047
400-12980 1,080.00 Ms. Monthathip
PCP0905047
400-13007 3,330.00 Mrs. Yuparat
PCP0905047
400-13033 5,350.00 Mrs. Yuparat
PCP0905047
400-13039 33,380.00 Mrs. Yuparat
PCP0905047
400-13041 3,800.00 Mrs. Yuparat
PCP090504
7
400-13042 22,950.00 Mrs. Yuparat
PCP0905047
400-13043 65,200.00 Mrs. Yuparat
PCP0905047
400-13056 1,200.00 Mrs. Yuparat
PCP0905047
400-13059 1,140.00 Mrs. Yuparat
PCP0905047
400-13065 840.00 Mrs. Yuparat
PCP0905047
400-13069 27,400.00 Mrs. Yuparat
PCP0905047
400-13076 1,480.00 Mrs. Yuparat
PCP0905047 400-13082 47,355.00 Mrs. Yuparat
PCP0906012
BKK 50144599 165,351.55 Mrs. Yuparat
PCP0906012
BKK 50144814 35,144.44 Mrs. Yuparat
PCP0906012
BKK 50144812 88,622.81 Mrs. Yuparat
PCP0906012
BKK 50144750 54,915.61 Mrs. Yuparat
8/14/2019 Detailed Observation and Issue on Account Payable1
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PCP0906012
BKK 50144602 18,128.05 Mrs. Yuparat
PCP0906012
BKK 50144850 83,537.72 Mrs. Yuparat
PCP0906012
BKK 50144849 37,795.84 Mrs. Yuparat
PVnumber Invoice number Amount (THB) Approved byPCP0906012
BKK 50144847 23,178.54 Mrs. Yuparat
PCP0906012
BKK 50144840 18,836.87 Mrs. Yuparat
PCP0906012
BKK 50144846 21,361.85 Mrs. Yuparat
PCP0906012
BKK 50144686 41,830.70 Mrs. Yuparat
PCP0906012
BKK 50144835 3,698.10 Mrs. Yuparat
PCP090601
2
BKK 50144832 43,877.60 Mrs. Yuparat
PCP0906012
BKK 50144555 7,930.92 Mrs. Yuparat
PCP0906012
BKK 50144601 25,624.55 Mrs. Yuparat
PCP0906012
BKK 50144848 25,173.81 Mrs. Yuparat
PCP0906012
BKK 50144764 8,200.10 Mrs. Yuparat
PCP0906010
DCB-201309 84,331.25 Ms. Monthathip
PCP0906010
DCB-201324 119,646.75 Ms. Monthathip
PCP0906009 BL9011746 222,876.00 Ms. Monthathip
PCP0906009
BL9012777 101,191.50 Ms. Monthathip
PCP0906009
BL9012943 7,128.00 Ms. Monthathip
PCP0906009
BL9012944 17,856.00 Ms. Monthathip
PCP0906009
BL9012945 32,400.00 Ms. Monthathip
PCP0906009
BL9013051 46,530.00 Ms. Monthathip
PCP0906026
BKK 50145215 104,372.73 Mrs. Yuparat
PCP0906026
BKK 50145203 158,742.96 Mrs. Yuparat
PCP0906026
BKK 50145343 40,001.10 Mrs. Yuparat
PCP0906026
BKK 50145340 8,111.92 Mrs. Yuparat
PCP0906026
BKK 50145339 105,204.04 Mrs. Yuparat
PCP090602 BKK 50145420 796.00 Mr. Thomas R.
8/14/2019 Detailed Observation and Issue on Account Payable1
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6
PCP0906026
BKK 50145368 21,273.41 Mrs. Yuparat
PCP0906026
BKK 50145397 49,527.90 Mrs. Yuparat
PCP090602
6BKK 50145395 102,767.56 Mrs. Yuparat
PCP0906026
BKK 50145369 13,260.39 Mrs. Yuparat
PCP0906026
BKK 50145444 62,438.66 Mrs. Yuparat
PCP0906026
BKK 50145427 42,221.63 Mrs. Yuparat
PCP0906026
BKK 50145411 6,907.48 Mrs. Yuparat
PCP0906026
BKK 50145361 86,199.91 Mrs. Yuparat
PCP0906026
BKK 50145348 4,968.00 Mrs. Yuparat
PCP0906026 BKK 50145554 44,312.56 Mrs. Yuparat
PCP0906026
BKK 50145553 15,234.20 Mrs. Yuparat
PCP0906026
BKK 50145579 27,989.30 Mrs. Yuparat
PCP0906026
BKK 50145552 14,551.00 Mrs. Yuparat
PCP0906026
BKK 50145551 10,607.99 Mrs. Yuparat
PCP0906026
BKK 50145547 84,804.36 Mrs. Yuparat
PCP090602
6
BKK 50145533 54,099.58 Mrs. Yuparat
PCP0906026
BKK 50145531 8,656.10 Mrs. Yuparat
PVnumber Invoice number Amount (THB) Approved by
PCP0906021
430132101631 43,949.00 Mrs. Yuparat
PCP0906021
430132101632 101,879.00 Mrs. Yuparat
PCP0906028
BL9014594 76,851.00 Ms. Monthathip
PCP0906028
BL9015892 57,276.00 Mrs. Yuparat
PCP0906060 400-13034 11,110.00 Mrs. Yuparat
PCP0906060
400-13103 13,800.00 Mrs. Yuparat
PCP0906060
400-13104 72,500.00 Mrs. Yuparat
PCP0906060
400-13105 3,860.00 Mrs. Yuparat
PCP0906060
400-13106 11,550.00 Mrs. Yuparat
8/14/2019 Detailed Observation and Issue on Account Payable1
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PCP0906060
400-13108 2,400.00 Mrs. Yuparat
PCP0906060
400-13114 7,300.00 Ms. Monthathip
PCP0906060
400-13150 2,300.00 Ms. Monthathip
PCP0906060 400-13154 15,629.00 Ms. Monthathip
PCP0906060
400-13183 24,000.00 Ms. Monthathip
PCP0906060
400-13198 2,640.00 Ms. Monthathip
PCP0906060
400-13209 54,190.00 Mrs. Yuparat
PCP0906060
400-13210 9,939.00 Mrs. Yuparat
PCP0906060
400-13233 22,439.00 Mrs. Yuparat
PCP0906060
400-13237 4,400.00 Mrs. Yuparat
PCP0906060
400-13240 9,600.00 Mrs. Yuparat
PCP0906060
400-13248 10,880.00 Mrs. Yuparat
PCP0906060
400-13261 3,350.00 Ms. Monthathip
PCP0906060
400-13267 7,800.00 Ms. Monthathip
PCP0906060
400-13273 1,860.00 Mrs. Yuparat
PCP0906060
400-13274 6,300.00 Mrs. Yuparat
PCP0906060 400-13293 6,400.00 Mrs. YuparatPCP0906060
400-13297 21,090.00 Ms. Monthathip
PCP0906060
400-13308 19,000.00 Mrs. Yuparat
PCP0906060
400-13316 22,800.00 Ms. Monthathip
PCP0906060
400-13327 760.00 Mrs. Yuparat
PCP0906060
400-13331 1,650.00 Mrs. Yuparat
PCP0906060
400-13337 2,325.00 Ms. Monthathip
PCP0906060
400-13364 300.00 Mrs. Yuparat
PCP0906060
400-13366 10,900.00 Ms. Monthathip
PCP0906060
400-13368 16,200.00 Mrs. Yuparat
PCP0906060
400-13402 540.00 Ms. Monthathip
PCP090606 400-13403 17,470.00 Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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0
PCP0906060
400-13416 41,205.00 Mrs. Yuparat
PCP0906060
400-13417 6,500.00 Mrs. Yuparat
PCP090606
0400-13455 6,300.00 Ms. Monthathip
PCP0906060
400-13462 10,750.00 Ms. Monthathip
PVnumber Invoice number Amount (THB) Approved by
PCP0906060
400-13464 7,750.00 Mrs. Yuparat
PCP0906060
400-13472 23,900.00 Mrs. Yuparat
PCP0906060
400-13482 12,200.00 Mrs. Yuparat
PCP0906060
400-13485 1,750.00 Mrs. Yuparat
PCP0906060
400-13512 2,250.00 Mrs. Yuparat
PCP0906060
400-13513 600.00 Mrs. Yuparat
PCP0906060
400-13539 89,200.00 Mrs. Yuparat
PCP0905059
CIS0001/0035913 104,500.00 Mr. Thomas R.
PCP0906054
IV9050111 230,109.00 Mrs. Yuparat
PCP0906054
IV9050116 2,600.00 Mrs. Yuparat
PCP090604
7
BC 8005028 20,790.00 Mrs. Yuparat
PCP0906047
BC 8005072 50,700.00 Ms. Monthathip
PCP0906047
BC 8005073 16,080.00 Ms. Monthathip
PCP0906047
BC 8005143 6,150.00 Ms. Monthathip
PCP0906047
BC 8005144 14,500.00 Ms. Monthathip
PCP0906047
BC 8005147 13,600.00 Ms. Monthathip
PCP0906047
BC 8005149 172,800.00 Ms. Monthathip
PCP0906047 BC 8005158 36,900.00 Ms. Monthathip
PCP0906076
BKK609256 3,379.00 Mrs. Yuparat
PCP0906076
BKKI65447 3,673.34 Mrs. Yuparat
PCP0906076
BKK614864 12,555.71 Mr. Thomas R.
PCP0906076
BKK620305 10,552.32 Mrs. Yuparat
8/14/2019 Detailed Observation and Issue on Account Payable1
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PCP0906076
BKK621861 6,104.00 Mrs. Yuparat
PCP0906076
BKKI68225 13,900.77 Mrs. Yuparat
PCP0906076
BKKI68226 13,163.93 Mrs. Yuparat
PCP0906076 BKKI68227 92,907.54 Mr. Thomas R.
PCP0906076
BKKI70700 4,118.02 Mrs. Yuparat
PCP0906076
BKKI72713 14,793.89 Mrs. Yuparat
PCP0906075
05000187 160,000.00 Mrs. Yuparat
PCP0906075
05000361 114,042.56 Ms. Monthathip
PCP0906075
05000371 114,042.56 Ms. Monthathip
PCP0906075
959900695 85,265.97 Ms. Monthathip
PCP0906075
959900696 85,265.97 Ms. Monthathip
PCP0906068
IV0024347 82,500.00 Ms. Monthathip
PCP0906068
IV0024348 6,600.00 Ms. Monthathip
PCP0906068
IV0024349 17,500.00 Ms. Monthathip
PCP0906065
09050294 775.00 Mrs. Yuparat
PCP0906065
09050389 3,355.00 Mrs. Yuparat
PCP0906061 0217 933,702.61 Ms. MonthathipPCP0906078
BV0024/09 6,680,000.00 Mrs. Yuparat
PCP0906081
HY1-81065 1,920.00 Ms. Monthathip
PVnumber Invoice number Amount (THB) Approved by
PCP0906081
HY1-81066 930.00 Ms. Monthathip
PCP0906081
HY1-81068 17,600.00 Ms. Monthathip
PCP0906081
HY1-81069 1,330.00 Ms. Monthathip
PCP0906081
HY1-81080 4,937.00 Ms. Monthathip
PCP0906081
HY1-81081 4,100.00 Ms. Monthathip
PCP0906081
HY1-81082 2,254.50 Ms. Monthathip
PCP0906081
HY1-81099 15,764.00 Ms. Monthathip
PCP090608 HY1-10356 (753.28) Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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1
PCP0906081
HY1-81100 200.00 Ms. Monthathip
PCP0906081
HY1-81101 1,550.00 Ms. Monthathip
PCP090608
1HY1-81137 13,060.00 Ms. Monthathip
PCP0906081
HY1-81138 22,591.00 Ms. Monthathip
PCP0906081
HY1-81139 1,225.00 Ms. Monthathip
PCP0906081
HY1-81147 1,400.00 Ms. Monthathip
PCP0906081
HY1-81148 260.00 Ms. Monthathip
PCP0906081
HY1-81151 7,100.00 Ms. Monthathip
PCP0906081
HY1-81152 3,819.00 Ms. Monthathip
PCP0906081 HY1-81168 10,726.00 Ms. Monthathip
PCP0906081
HY1-81169 7,641.00 Ms. Monthathip
PCP0906081
HY1-81170 6,743.00 Ms. Monthathip
PCP0906081
HY1-81173 10,372.00 Ms. Monthathip
PCP0906081
HY1-81174 18,310.00 Ms. Monthathip
PCP0906081
HY1-81175 20,738.00 Ms. Monthathip
PCP090608
1
HY1-81176 4,286.00 Ms. Monthathip
PCP0906081
HY1-81177 3,179.00 Ms. Monthathip
PCP0906081
HY1-81178 5,848.00 Ms. Monthathip
PCP0906081
HY1-81179 3,980.00 Ms. Monthathip
PCP0906081
HY1-81185 34,954.00 Ms. Monthathip
PCP0906081
HY1-81186 30,533.00 Ms. Monthathip
PCP0906081
HY1-81187 13,020.00 Ms. Monthathip
PCP0906081 HY1-81188 3,370.00 Ms. Monthathip
PCP0906081
HY1-81189 22,869.50 Ms. Monthathip
PCP0906081
HY1-81190 4,410.00 Ms. Monthathip
PCP0906081
HY1-81191 12,482.00 Ms. Monthathip
PCP0906081
HY1-81192 560.00 Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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PCP0906081
HY1-81193 2,236.00 Ms. Monthathip
PCP0906081
HY2-10346 (108.00) Ms. Monthathip
PCP0906081
HY1-181194 8,170.00 Ms. Monthathip
PCP0906081 HY1-81216 1,368.00 Ms. Monthathip
PCP0906081
HY1-81239 1,636.00 Ms. Monthathip
PCP0906081
HY1-81243 210.00 Ms. Monthathip
PVnumber Invoice number Amount (THB) Approved by
PCP0906081
HY1-81250 667.00 Ms. Monthathip
PCP0906081
HY1-81253 1,500.00 Ms. Monthathip
PCP090608
1
HY1-81805 3,120.00 Ms. Monthathip
8/14/2019 Detailed Observation and Issue on Account Payable1
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Table 3.2 Oversea supplier invoice were authorized by personnel whose
authorization limits were not contain in the Operational Authority Level Procedure.
PV
number Invoice number AmountApproved
by
Currency THB
PSK0901029
00008491 140.75 GBP 7,650.86Mrs. YuparatP.
PSK0901029
00009288 208.95 GBP11,315.
60Mrs. YuparatP.
PSK0901029
00008962 1,556.92 GBP89,524.
92Mrs. YuparatP.
PSK0901029
00009063 545.4 GBP31,361.
21Mrs. YuparatP.
PSK0901029
00009085 539.1 GBP30,998.
95Mrs. YuparatP.
PSK0901029
00008960 439.48 GBP22,930.
04Mrs. YuparatP.
PSK090102
9 00009090 219.12 GBP
11,432.
67
Mrs. Yuparat
P.
PSK0901029
00009250 850.92 GBP44,397.
09Mrs. YuparatP.
PSK0901029
00008489 1,362 GBP85,953.
23Mrs. YuparatP.
PSK0901029
00009369 2,458.15 GBP133,416.
83Mrs. YuparatP.
PSK0901029
00009515 3,845.6 GBP208,667.
26Mrs. YuparatP.
PSK0901029
00009077 734.6 GBP38,478.
27Mrs. YuparatP.
PSK0901029
00009251 396.49 GBP20,768.
11Mrs. YuparatP.
PSK0901029
00009434 236.6 GBP 13,840.22
Mrs. YuparatP.
PSK0901029
00009549 17.7 GBP943.45
Mrs. YuparatP.
PSK0901029
00009106 814.66 AUD19,187.
77Mrs. YuparatP.
PSK0901029
00008818 4,597.1 AUD103,180.
53Mrs. YuparatP.
PSK0901029
00009397 1,323.48 AUD29,849.
37Ms.Monthathip
PSK0901029
00009442 5,198.94 AUD125,227.
39Ms.Monthathip
PSK090102
900008939 4,554.16 AUD
102,907.
17
Ms.
Monthathip
PSK0901029
00009444 3,415.5 AUD78,567.
43Ms.Monthathip
PSK0901029
00009571 1,974.35 AUD46,539.
77Ms.Monthathip
PSK0901065
282594 2,323 NOK 11,758.
33Mrs. YuparatP.
PSK0901065
282595 596,300 NOK 3,018,291.
71Mrs. YuparatP.
8/14/2019 Detailed Observation and Issue on Account Payable1
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28
PSK0901065
282688 15,790 NOK 78,193.
66Mrs. YuparatP.
PSK0901065
282712 3,853 NOK 19,262.
30Mrs. YuparatP.
PSK0901065
282915 11,346 NOK 55,362.
81Ms.Monthathip
PSH0901004 98028788 13,803.38 EUR 629,366.49 Mrs. YuparatP.
PSH0901004
98028840 1,779.75 EUR 81,875.44Mrs. YuparatP.
PSK0901028
SO/TS/POS01105 43,919.3 USD1,530,477.
81Mrs. YuparatP.
PSK0902078
30453 4,469 USD156,063.
74Mrs. YuparatP.
PSK0902078
30609 855 USD29,794.
61Ms.Monthathip
PSK0902078
30626 150 USD5,239
.13Mrs. YuparatP.
PSK0902078
30719 38,000 USD1,323,901.
00Ms.Monthathip
PSK0902078
30717 150 USD5,225
.93Mrs. YuparatP.
PSK0902078
30718 1,920 USD66,891.
84Ms.Monthathip
PSK0902078
30770 1,020 USD35,555.
36Mrs. YuparatP.
PSK0902078
30771 750 USD26,143.
65Mrs. YuparatP.
PVnumber Invoice number Amount
Approvedby
Currency THBPSK090207
8
30772 3,300 USD115,032.
06
Ms.
Monthathip
PSK0902078
30827 2,110 USD73,605.
87Ms.Monthathip
PSH0902002/1
331542 4,055 EUR180,176.
63Mrs. YuparatP.
PSK0903041
10001891 95,690 USD3,367,905.
24Mrs. YuparatP.
PSK0903041
50001076 336.93 USD11,858.
59Mrs. YuparatP.
PSK0903041
70000875(23,799.34)USD
(837,641.57)
Mrs. YuparatP.
PSK0903014
63 19,670 DKK 119,129.
39Ms.Monthathip
PSH0903002 98030671 2,820.96 EUR 125,488.43 Ms.Monthathip
PSH0903002
98031533 6,403.4 EUR292,642.
42Ms.Monthathip
PSK0904033
6450 80,682 USD2,851,221.
20Ms.Monthathip
PSK0904017
00009091 623 GBP33,207.
33Ms.Monthathip
PSK0904017
00009761 16.45 GBP855.92
Mrs. YuparatP.
8/14/2019 Detailed Observation and Issue on Account Payable1
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29
PSK0904017
00008917 5,917.65 GBP304,869.
64Mrs. YuparatP.
PSK0904017
00009522 579.44 GBP29,852.
00Mrs. YuparatP.
PSK0904017
00009655 6,314 GBP325,289.
07Mrs. YuparatP.
PSK0904017 00009732 850.86 GBP 43,835.20 Ms.Monthathip
PSK0904074
562316,962.88USD
601,228.93
Ms.Monthathip
PSK0904061
BH/200903/328811,142.88SGD
260,828.08
Ms.Monthathip
PSK0904061
BH/200903/3378 1,784 SGD41,768.
08Ms.Monthathip
PSK0904051
00010070 1,208 GBP61,203.
08Mrs. YuparatP.
PSH0904002
98032037 1,411.2 EUR65,631.
10Ms.Monthathip
PSK0904015
PJSIOA001057 116,411 GBP5,997,343.
39Mrs. YuparatP.
PSK0905051
4000755995,736.96USD
3,284,390.44
Ms.Monthathip
PSK0905055
ES281210 400 SGD9,366
.00Ms.Monthathip
PSK0905055
ES29022 573.6 SGD13,508.
97Mrs. YuparatP.
PSK0905055
ES29033 2,856 SGD66,577.
36Mrs. YuparatP.
PSK0905055
ES29036 640 SGD15,072.
77Mrs. YuparatP.
PSK0905055
ES29050 1,676.7 SGD39,309.
23Mrs. YuparatP.
PSK0905055 ES29051 400 SGD
9,377.76
Mrs. YuparatP.
PSK0905055
ES29091 18,332 SGD426,537.
98Mrs. YuparatP.
PSK0905055
ES29118 39,198 SGD912,113.
94Ms.Monthathip
PSK0905055
ES29119 20,850 SGD485,166.
99Mrs. YuparatP.
PSK0905055
ES29127 2,690 SGD62,160.
25Mrs. YuparatP.
PSK0905055
ES29161 1,600 SGD37,348.
96Mrs. YuparatP.
PSK0905055
ES29271 98.8 SGD2,317
.74Ms.Monthathip
PSK0905055
ES29323 1,072 SGD 25,092.95
Ms.Monthathip
PSK0905055
ES29219 1,500 SGD35,081.
70Ms.Monthathip
PSH0905001
371245 4,055 EUR194,666.
76Ms.Monthathip
PSK0906030
0904423 36,652 SGD872,042.
71Ms.Monthathip
PSK090604 E02111 41,848 GBP 2,338,524. Ms.
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5 83 Monthathip
PSK0906080
34797 16,139.8 GBP854,013.
31Mrs. YuparatP.
PVnumber Invoice number Amount
Approvedby
Currency THB
PSK0906066
LME/095/2009 20,700 USD 714,713.04
Mrs. YuparatP.
PSK0906066
LME/096/2009 1,200 USD41,432.
64Mrs. YuparatP.
PSK0906088
32208 1,105.5 USD38,846.
50Ms.Monthathip
PSK0906088
32212 2,064 USD72,527.
52Ms.Monthathip
PSK0906088
32207 1,398 USD49,124.
74Ms.Monthathip
PSK0906088
32205 1,320 USD46,383.
88Ms.Monthathip
PSK090608
8 32210 1,421.5 USD
49,950.
51
Ms.
Monthathip
PSK0906088
32204 2,138 USD75,127.
82Ms.Monthathip
PSK0906088
3221112,880.25USD
452,602.97
Ms.Monthathip
PSK0906088
32209 811 USD28,497.
97Ms.Monthathip
PSK0906088
32202 151.5 USD5,323
.60Ms.Monthathip
PSK0906088
32213 1,800 USD63,250.
74Ms.Monthathip
PSK0906088
32285 626 USD21,694.
34Ms.Monthathip
PSK0906088
32286 186 USD 6,445.92
Ms.Monthathip
PSK0906088
32318 1,350 USD46,642.
77Ms.Monthathip
PSK0906088
2222(1,288.03)USD
(44,456.61)
Ms.Monthathip
PSK0906088
32353 1,312 USD45,299.
69Ms.Monthathip
PSK0906088
32384 2,087 USD71,811.
58Ms.Monthathip
PSK0906088
2246 130 USD4,459
.83Mrs. YuparatP.
PSK090608
832475 4,759 USD
163,591.
10
Mrs. Yuparat
P.
PSK0906088
32496 1,350 USD46,406.
39Mrs. YuparatP.
PSK0906088
32545 70 USD2,387
.04Mrs. YuparatP.
PSK0906088
32546 140 USD4,774
.07Mrs. YuparatP.
PSK0906088
32548 5,060 USD172,548.
53Mrs. YuparatP.
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PSK0906088
3255257,276.45USD
1,953,155.58
Mrs. YuparatP.
PSK0906088
32553 285 USD9,718
.64Mrs. YuparatP.
PSK0906088
32555 2,040 USD69,565.
02Mrs. YuparatP.
PSK0906088 32557 872 USD 29,735.64 Mrs. YuparatP.
PSK0907045
ES29552 877.2 SGD20,862.
54Ms.Monthathip
PSK0907045
ES29589 9 SGD212.84
Mrs. YuparatP.
PSK0907045
ES29590 732 SGD17,310.
85Mrs. YuparatP.
PSK0907045
ES29591 546 SGD12,912.
19Mrs. YuparatP.
PSK0907045
ES29595 1,518 SGD35,706.
09Mrs. YuparatP.
PSK0907045
ES29596 932 SGD21,922.
32Mrs. YuparatP.
PSK0907045
ES291290 331.2 SGD7,861
.03Mrs. YuparatP.
PSK0907045
ES29627 5,772 SGD136,998.
42Mrs. YuparatP.
PSK0907045
ES29640 8,260 SGD195,871.
86Ms.Monthathip
PSK0907045
ES29641 623 SGD14,773.
39Ms.Monthathip
PSK0907045
ES29642 23,475.7 SGD556,686.
32Ms.Monthathip
PSK0907045
ES29643 13,366.8 SGD316,970.
94Ms.Monthathip
PSK0907045 ES29644 11,216 SGD
265,968.37
Ms.Monthathip
PVnumber Invoice number Amount
Approvedby
Currency THBPSK0907045
ES29645 9,082.8 SGD215,383.
16Ms.Monthathip
PSK0907045
ES29646 252 SGD5,975
.75Ms.Monthathip
PSK0907045
ES29652 360 SGD8,521
.81Ms.Monthathip
PSK0907045
ES29653 586 SGD13,871.
62Ms.Monthathip
PSK0907045 ES29654 700 SGD 16,570.19 Ms.Monthathip
PSK0907089
0074-00609 115,500 SGD2,700,886.
65Ms.Monthathip
PSK0907045
ES29592 216 SGD5,151
.32Ms. Onuma
PSK0907045
ES29593 980 SGD23,051.
36Ms. Onuma
PSK0907045
ES29594 564 SGD13,266.
30Ms. Onuma
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Table 3.3 Local supplier invoice were approved by personnel whose approval limit
was below the invoice amount.
PV number Invoice number Amount (THB) Approved by
PVP0902016 114480080 1,670,000.00 Mrs. Yuparat P.
PVP0902007 OFF09-317 1,870,940.00 Mrs. Yuparat P.PVP0901073 SL0812-0601 1,170,000.00 Mrs. Yuparat P.
PCP090401203100425/8006465211
3,132,100.00 Ms. Monthathip
PCP090401203101114/8006472723
3,600,000.00 Ms. Monthathip
PCL0904065 MOS no. 06/09 1,044,131.93 Ms. Monthathip
PCP0906061 0217 933,702.61 Ms. Monthathip
PCP0906078 BV0024/09 6,680,000.00 Mrs. Yuparat
PCL0904095 I09/03/0016 2,949,474.36 Mr. Mike Davey
PCL0904095 I09/03/0018 9,789,271.80 Mr. Mike DaveyPCL0905017 PO-09-1-0507 574,050.00 Mr. Mike Davey
PCL0905017 PO-09-1-0508 459,240.00 Mr. Mike Davey
PCL0905017 PO-09-1-0518 384,760.00 Mr. Mike Davey
PCL0905017 PO-09-1-0549 590,080.00 Mr. Mike Davey
PCP090600704101337/8006628741
2,606,500.00
Mr. John TMacsweeMr. ThomasRaldorf
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Table 3.4 Oversea supplier invoice were approved by personnel whose approval
limit was below the invoice amount.
PV numberInvoicenumber Amount Approved by
Currency THBPSK0901065 282595 596,300 NOK 3,018,2
91.71Mrs. Yuparat P.
PSK0901028 SO/TS/POS01105
43,919.3USD
1,530,477.81
Mrs. Yuparat P.
PSK0902078 30719 38,000 USD 1,323,901.00
Ms. Monthathip
PSK0903041 10001891 95,690 USD 3,367,905.24
Mrs. Yuparat P.
PSK0904033 6450 80,682 USD 2,851,221.20
Ms. Monthathip
PSK0904047 Inv-09-03-166 312,809.44USD 11,088,250.06 Mr. Thomas R.
PST0904001 18939-2 278,170.26GBP
14,093,440.59
Mr. Thomas R.
PST0904001 18940-2 278,170.26GBP
14,359,287.91
Mr. Thomas R.
PSK0904015 PJSIOA001057 116,411 GBP 5,997,343.39
Mrs. Yuparat P.
PSK0905051 40007559 95,736.96USD
3,284,390.44
Ms. Monthathip
PSK0905055 ES29118 39,198 SGD 912,113.94
Ms. Monthathip
PSK0906045 E02111 41,848 GBP 2,338,524.83
Ms. Monthathip
PSK0906088 32552 57,276.45USD
1,953,155.58
Mrs. Yuparat P.
PSK0907089 0074-00609 115,500 SGD 2,700,886.65
Ms. Monthathip
PSK0902023 SO/TS/POS01134
554,847.8USD
19,383,774.35
Mr. Mike Davey
PSK0903071 000019 383,740 USD 13,394,559.82
Mr. Simon Turner
PSK0903025 SO/TS/SOG01028 522,667.95USD 18,774,650.90 Mr. Mike Davey
PSK0904041 LME/041/2009 117,052 USD 4,195,834.29
Mr. Simon Turner
PSK0904022 15038 43,840 USD 1,554,347.20
Mr. Tim Hartley
PST0904003 09/6040 267,000 USD 9,612,534.00
Mr. Simon Turner
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PST0904003 09/6091 330,000 USD 11,702,394.00
Mr. MatthewDrewry
PST0904002 5122/C930-RV 350,971 GBP 17,711,505.84
Mr. MarkShepherd
PST0904002 5123/C930-RV 350,971 GBP 17,711,505.84
Mr. MarkShepherd
PSK0905019 LME/055/2009 288,702 USD 10,212,371.33
Mr. Simon Turner
PSK0905036 09/6073 703,000 USD 24,942,229.10
Mr. Simon Turner
PSK0905036 09/6141 330,000 USD 11,599,500.00
Mr. Simon Turner
PSK0905078 I09/04/0022 158,555 USD 5,626,910.83
Mr. Mike Davey
PSK0905057 SO/TS/SOG01104
168,425.63USD
5,794,481.69
Mr. MatthewDrewry
PST0905004 705,025.03USD 25,178,911.41 Mrs. Oraporn L.
PV numberInvoicenumber Amount Approved by
Currency THB
PST0905003/1
SSI/INV-9013 450,000 USD 15,466,680.00
Mr. MarkShepherd
PSK0906026 42377 96,804.8USD
3,301,043.68
Mr. MatthewDrewry
PSK0906066 LME/089/2009 110,200 USD 3,913,477.50
Mr. Simon Turner
PSK0906096 I09/05/0028 58,900 USD 2,022,225.48
Mr. Mike Davey
PSK0907028 09/6145 724,000 USD 24,601,230.40
Mr. MatthewDrewry
PSK0907028 09/90000040 330,000 USD 11,219,835.00
Mr. MatthewDrewry
PSK0907018 42475 116,182.33USD
3,950,141.13
Mr. MatthewDrewry
PSK0907065 P7054 56,870 USD 2,016,712.57
Mr. Mike Davey
PSK0907065 P7054-2 33,390 USD 1,184,9
67.69
Mr. Mike Davey
PSK0907065 P7054-/report 26,535 USD 916,837.32
Mr. Mike Davey