Detailed Observation and Issue on Account Payable1

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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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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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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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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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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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


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


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


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


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


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


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


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


Mrs.Yuparat P.

2 OPO09-0195Rev.01

134,470 (USD) 4,857,688.41


Ms.Monthathip P.

3 OPO09-0002

17,995 (GBP) 922,803.39


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


Mrs.Yuparat P.

6 OPO09-0204

16,139.8(GBP)

817,634.20


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


PVP0902071


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

400-11876 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



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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


PVP0902010

8006249088/01100262


PVP0902010

8006249107/01100263


PVP0902010

8006250931/01100293


PVP0902010

8006251038/01100296


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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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


PCL0902042


PCL0902042

IV-090025 765.00 Ms. Monthathip

PCL090204 IV-090026 540.00 Ms. Monthathip


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2

PCL0902042


PCL0902042


PCL090204

2IV-090054 19,962.00 Ms. Monthathip

PCL0902042


PCL0902042


PCL0902042

IV-090092 922.00 Ms. Monthathip

PCL0902042


PCL0902042


PCL0902042


PCL0902042 IV-090108 38,759.60 Ms. Monthathip

PCL0902042


PCL0902088

1705 81,300.00 Mrs. Yuparat P.

PCL0901065

82065 28,000.00 Mrs. Yuparat P.

PCL0901065

85090 12,000.00 Mrs. Yuparat P.


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


PCP0904012

03100443/8006466647


PCP0904012

03100445/8006466717


PCP0904012

03101114/8006472723



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PCP0904067

03101364/8006533068


PCP0904067

03101365/8006533148


PCP0904067

03101370/8006533463


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


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


PCL0905066 I09/148 52,000.00 Ms. Monthathip

PCL0905066


PCL0905066

TI09/258 5,400.00 Ms. Monthathip

PCL0905066


PCL0905066

Ti09/279 29,935.50 Ms. Monthathip


18/35

18

PCL0905066


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


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


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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

400-12980 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


20/35

20

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


PCP0906009


PCP0906009


PCP0906009


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.


21/35

21

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


PCP0906021

430132101631 43,949.00 Mrs. Yuparat

PCP0906021

430132101632 101,879.00 Mrs. Yuparat

PCP0906028


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


22/35

22

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

400-13183 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



23/35

23

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


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


PCP0906047


PCP0906047


PCP0906047


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



24/35

24

PCP0906076


PCP0906076


PCP0906076


PCP0906076 BKKI68227 92,907.54 Mr. Thomas R.

PCP0906076


PCP0906076


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


PCP0906068


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


PCP0906081

HY1-81066 930.00 Ms. Monthathip

PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP090608 HY1-10356 (753.28) Ms. Monthathip


25/35

25

1

PCP0906081


PCP0906081


PCP090608

1HY1-81137 13,060.00 Ms. Monthathip

PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081 HY1-81168 10,726.00 Ms. Monthathip

PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP090608

1


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081


PCP0906081



PCP0906081


PCP0906081


PCP0906081


PCP0906081



26/35

26

PCP0906081


PCP0906081

HY2-10346 (108.00) Ms. Monthathip

PCP0906081



PCP0906081


PCP0906081



PCP0906081


PCP0906081


PCP090608

1



27/35

27

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.


28/35

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.


29/35

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.


30/35

30

5 83 Monthathip

PSK0906080

34797 16,139.8 GBP854,013.

31Mrs. YuparatP.


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.


31/35

31

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


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


32/35

32


33/35

33

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


PCP090401203101114/8006472723


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



PCP090600704101337/8006628741

2,606,500.00

Mr. John TMacsweeMr. ThomasRaldorf


34/35

34

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


35/35

35

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

Documents

Detailed Observation and Issue on Account Payable1