1

Detailed observation and issue on Account Payable

Observation/Issue Management Reference

Response
Non-Purchase order related
payment

1. 31 of Non-purchase order
payment have not supporting
documents which providing
reasonable of the accuracy, and
the reliability of the financial
records.
Account payable should compare
the supplier’s invoice to supporting
documents to verify quantities or
services received and the prices
agreed upon to be paid.
We tested the accuracy of amount
paid for non-purchase order
transaction and found that:
• Twenty three (43.5%) of
oversea payment had not
required supporting
documentation.
• Eight (24%) of local payment
had not required supporting
documentation.

2. Approval on supplier invoice of

non-purchase order payment is
not consistently followed
Operational Authority Level
Procedure.
Approval authority Level was
designed to review of payment
transactions by appropriate person.
We tested approval on supplier
invoice of non purchase order
payment and found that forty one
(41) of oversea payments and
fifteen (15) of local payments were
approved by personnel whose
approval limit below invoice amount.
Case outline following briefly
 2

Observation/Issue Management Reference

Response

demonstrate instance where there

was a breach within Operational
Authority Level Procedure:
Auditor investigation of payment
voucher number PST0903002
disclosed that the Board of Director
of the company afterward ratified
and approved of 2,331,886 USD for
2nd payment of investment to
Seascape Survey (Singapore) Co.
,Ltd.
The authority to approval limit for
capital expenditure, investment,
acquisition which more than
2,000,000 USD assigned to the
Holding Company Limited’s Board of
Directors.

3. Amarit Co., ltd. (Singapore)

overcharged VAT on payment
voucher number PSK0906087.
Goods and services provided by
either party which charged to Amarit
Co., ltd will be charge to the
company at 15% cost plus without
VAT.
During our testing accuracy of
invoice, we noted that voucher
number PSK0906087 charged VAT
to bills which were charged directly
to Amarit Co.,Ltd.

Purchase order related payment

4. Approval on purchase order MOS090107

requests is not consistently
Annex A.
followed Operational Authority
Level Procedure.
Purchasing order request is an
authorized for a purchaser to
procure goods or services, therefore
the purchase order request should
approved by the originating
 3

Observation/Issue Management Reference

Response

department manager.
Of the 84 of purchase order
payments, we tested and noted that
the following purchase order request
variance from approval procedure:
• Fifteen payments transaction
or twenty four of the local
purchase order requests were
not approved by authorized
person.
• Eleven payment transaction
or twenty-seven of the
oversea purchase order
requests were not approved
by authorized person.

5. Purchase order approval MOS090107

process is not consistently
Annex B.
followed the Operational
Authority Level Procedure.
Purchase order is one-off contract
between company and supplier,
indicating items, quantities and
agreed prices for goods and services
which supplier will provide to the
company.
We tested purchase order approval
and noted that the nine of the local
purchase orders and fifteen of
oversea purchase orders were
approved by personnel whose
approval limit was below the invoice
amount.

6. Approval on supplier invoice is MOS090107

not consistently followed
Annex C.
Operational Authority Level
Procedure.
The objective of accounts payable is
to authorize payment only for goods
and services that were ordered and
actually received. This requires
internally generated information
 4

Observation/Issue Management Reference

Response

from both the purchasing and

receiving function. For practical
reasons, the company record
accounts payable only after receipt
and approval of the supplier’s
invoice. The approval of the
supplier’s invoice verifies that the
goods or services were actually
received.
During our testing of approve
supplier invoice for payment, we
noted that the following variance
from policy:
• One hundred forty eight (148)
of oversea supplier invoice
and four hundred and nine of
local supplier invoice were
authorized by purchasing
staffs and accountant whose
authorization limits were not
contained in the Operational
Authority Level Procedure.
• Four of oversea supplier
invoice and nine of local
supplier invoice were
approved by personnel whose
approval limit was below the
invoice amount.

General control over Account

Payable

7. Create AP account code in SUN MOS090103

systems had not documented
and approved.
Account payable function is
responsible for the proper
disbursement of fund to the correct
supplier. Every addition or change
to the AP account code should be
verified to ensuring consistency and
integrity of the information
contained within each AP account
code.
 5

Observation/Issue Management Reference

Response

We reviewed the process relating to

the creation of, and amendment to
AP account code and noted that
there was no detail procedure and
evidences to support the creation of
new AP account code, amendment
to an existing and inactivating AP
account code.

8. Duplicate account codes existed MOS090118

in the AP master file.
Annex D.
During our reviewing of AP account
code, we note that twenty one (21)
of account codes have duplicated
supplier:
• Thirteen of account codes had
duplicated supplier caused
typing error.
• Eight of account codes have
duplicated supplier caused
change supplier information
such as supplier’s name or
address.

9. Job description of Managerial MOS090103

accounting manager and Cashier
should be formally developed.
Organization chart was designed the
structure of line of command in
Finance and Accounting
Department. Each position under
Finance and Accounting Department
have job description defined role
and responsibilities.
There is no job description for
managerial accounting manager and
cashier position.

10 Segregation of duties is not MOS090101

. achieved, the following
functions are not separate;
Good internal control requires that
no single employee be given too
 6

Observation/Issue Management Reference

Response

much responsibility over business

transactions or process.
During our reviewing, we found that
accountant who handling petty cash
(custody) are not separated for
preparing payment documents;
entering data into SUN systems;
maintain journals, ledgers
(recording).
 7

Annex A.

Table1. Purchase order request were not approved.

Local Payment Oversea Payment

MRD1100045 CMD1003637
MRD1100045 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
 8

Annex B

Table2.1 Local purchase orders were approved by personnel whose approval limit
was below the invoice amount.

PO Total amount
Number Description Appoved by
(THB) Position Name
LOCAL PURCHASE ORDER
PTT09- 1,700, Supply chain Mr. Thomas
1 0101 Oil & lubricant 000.00 mng R.
LPO09- 1,670, Supply chain Mr. Thomas
2 0286 Oil & lubricant 000.00 mng R.
LP009- 1,566, Supply chain Mr. Thomas
3 1050 Oil & lubricant 000.00 mng R.
LPO09- 3,852, Supply chain Mr. Thomas
4 1088 Oil & lubricant 000.00 mng R.
PTT09- 1,019, Supply chain Mr. Thomas
5 1309 Oil & lubricant 000.00 mng R.
PTT09- 2,788, Supply chain Mr. Thomas
6 1669 Oil & lubricant 955.00 mng R.
LPO09- 6,680, Supply chain Mr. Thomas
7 2015 Oil & lubricant 000.00 mng R.
 9

Table 2.2 Oversea purchase orders were approved by personnel whose approval
limit was below the invoice amount.

PO
Number Total amount Appoved by
(Currency) (THB)* Position Name
OVERSEA PURCHASE ORDER
1 OPO08- 596,300 (NOK) 3,073,1 Vessel Mr. Matthew
0699 51.31 Manager D.
2 OPO09- 330,000 (SGD) 7,677,1 Supply Chain Mr. Thomas R.
0073 20.00 Mng
3 OPO08- 38,000 (USD) 1,305,4 Supply Chain Mr. Thomas R.
0610 59.60 Mng
4 Cash 2,331,886 (USD) 82,993,2 Executive Mr. Mark S.
voucher 21.87 Director
5 PO-LME07- 8,450,000 (USD) 285,520,4 Delegate: Mrs.Yuparat P.
0004 30.00 Supply Chain
Mng.
6 OPO09- 134,470 (USD) 4,857,6 Delegate: Ms.
0195 88.41 Supply Chain Monthathip P.
Rev.01 Mng.
7 OPO08- 36,226 (GBP) 2,233,7 Supply Chain Mr. Thomas R.
0389 85.73 Mng
8 OPO09- 17,995 (GBP) 922,8 Delegate: Ms.
0002 03.39 Supply Chain Monthathip P.
Mng.
9 OPO09- 33,925.76 (USD) 1,204,8 Supply Chain Mr. Thomas R.
0444 05.51 Mng
10 OPO09- 11,142.88 (USD) 260,8 Delegate: Ms.
0329 28.08 Supply Chain Monthathip P.
Mng.
11 OPO09- 30,724.02 (GBP) 1,543,7 Supply Chain Mr. Thomas R.
0107 16.10 Mng
12 OPO09- 312,809.44 (USD) 11,102,3 Supply Chain Mr. Thomas R.
0305 Rev.1 26.49 Mng
13 OPO08- 1,154,588.43 71,857,8 Supply Chain Mr. Thomas R.
0466 (GBP) 89.20 Mng
14 OPO08- 194,017 (GBP) 10,739,9 Vessel Mr. Matthew
0728 Rev.1 08.04 Manager D.
15 PO-LME07- 8,450,000 (USD) 285,520,4 Delegate: Mrs.Yuparat P.
0004 30.00 Supply Chain
Mng.
16 OPO09- 95,736.96 (USD) 3,397,9 Supply Chain Mr. Thomas R.
0395 Rev.1 24.91 Mng
1 OPO09- 39,198 920,278. Supply Chain Mr. Thomas R.
7 0028 (SGD) 88 Mng
1 OPO09- 36,652 (SGD) 864,463. Supply Chain Mr. Thomas R.
8 0450 08 Mng
1 OPO09- 41,848 (GBP) 2,327,514. Supply Chain Mr. Thomas R.
9 0696 62 Mng
2 OPO09- 16,139.8 817,634. Delegate: Ms.
0 0204 (GBP) 20 Supply Chain Monthathip P.
Mng.
 10

2 OPO09- 65,918 (USD) 2,335,151. Supply Chain Mr. Thomas R.

2 0361/001 74 Mng
Rev.01
2 OPO09- 330,000 7,677,120. Supply Chain Mr. Thomas R.
3 0073 (SGD) 00 Mng

Table 2.3 Oversea purchase order were authorized by personnel whose

authorization limits were not contain in the Operational Authority Level Procedure.

PO
Number Total amount Appoved by
(Currency) (THB)* Position Name
OVERSEA PURCHASE ORDER
1 PO-LME07- 8,450,000 (USD) 285,520,4 Delegate: Mrs.Yuparat P.
0004 30.00 Supply Chain
Mng.
2 OPO09- 134,470 (USD) 4,857,6 Delegate: Ms.
0195 88.41 Supply Chain Monthathip P.
Rev.01 Mng.
3 OPO09- 17,995 (GBP) 922,8 Delegate: Ms.
0002 03.39 Supply Chain Monthathip P.
Mng.
4 OPO09- 11,142.88 (USD) 260,8 Delegate: Ms.
0329 28.08 Supply Chain Monthathip P.
Mng.
5 PO-LME07- 8,450,000 (USD) 285,520,4 Delegate: Mrs.Yuparat P.
0004 30.00 Supply Chain
Mng.
6 OPO09- 16,139.8 817,634. Delegate: Ms.
0204 (GBP) 20 Supply Chain Monthathip P.
Mng.
 11

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 by
PVP090207
IN09-00176 6,000.00 Mrs. Yuparat P.
1
PVP090207
IN09-00177 6,000.00 Ms. Monthathip
1
PVP090207
IN09-00178 6,300.00 Ms. Monthathip
1
PVP090207
IN09-00179 28,870.00 Ms. Monthathip
1
PVP090206
F37497 93,000.00 Mrs. Yuparat P.
5
PVP090206
21334 4,620.00 Mrs. Yuparat P.
4
PVP090206
21337 490.00 Mrs. Yuparat P.
4
PVP090206
JST2009/024 36,000.00 Mrs. Yuparat P.
3
PVP090206
JST2009/025 30,000.00 Mrs. Yuparat P.
3
PVP090204
400-11670 8,400.00 Ms. Monthathip
6
PVP090204
400-11715 270.00 Ms. Monthathip
6
PVP090204
400-11716 780.00 Ms. Monthathip
6
PVP090204
400-11721 2,800.00 Ms. Monthathip
6
PVP090204
400-11722 5,420.00 Ms. Monthathip
6
PVP090204
400-11723 4,680.00 Ms. Monthathip
6
PVP090204
400-11733 10,690.00 Ms. Monthathip
6
PVP090204
400-11735 600.00 Ms. Monthathip
6
PVP090204
400-11736 3,360.00 Ms. Monthathip
6
PVP090204
400-11738 29,400.00 Mrs. Yuparat P.
6
PVP090204
400-11739 31,660.00 Ms. Monthathip
6
PVP090204
400-11752 5,200.00 Ms. Monthathip
6
PVP090204
400-11755 20,050.00 Ms. Monthathip
6
PVP090204
400-11756 26,800.00 Ms. Monthathip
6
PVP090204
400-11785 720.00 Mrs. Yuparat P.
6
 12

PVP090204
400-11788 1,200.00 Mrs. Yuparat P.
6
PVP090204
400-11793 13,608.00 Mrs. Yuparat P.
6
PVP090204
400-11794 7,050.00 Mrs. Yuparat P.
6
PVP090204
400-11806 4,150.00 Ms. Monthathip
6
PVP090204
400-11807 65,450.00 Ms. Monthathip
6
PVP090204
400-11808 10,330.00 Ms. Monthathip
6
PVP090204
400-11811 3,860.00 Mrs. Yuparat P.
6
PVP090204
400-11810 3,920.00 Mrs. Yuparat P.
6
PVP090204
400-11809 3,860.00 Mrs. Yuparat P.
6
PVP090204
400-11830 17,663.55 Ms. Monthathip
6
PVP090204
400-11836 3,860.00 Mrs. Yuparat P.
6
PVP090204
400-11837 8,100.00 Ms. Monthathip
6
PVP090204
400-11854 20,560.00 Ms. Monthathip
6
PV
number Invoice number Amount (THB) Approved by
PVP090204
400-11867 1,630.00 Mrs. Yuparat P.
6
PVP090204
400-11868 16,580.00 Mrs. Yuparat P.
6
PVP090204
400-11874 2,006.00 Ms. Monthathip
6
PVP090204
400-11876 4,990.00 Mrs. Yuparat P.
6
PVP090204
400-11877 392.00 Ms. Monthathip
6
PVP090204
400-11887 1,490.00 Ms. Monthathip
6
PVP090204
400-11889 15,200.00 Ms. Monthathip
6
PVP090204
400-11890 1,055.00 Ms. Monthathip
6
PVP090204
400-11900 9,300.00 Mrs. Yuparat P.
6
PVP090204
400-11906 3,900.00 Ms. Monthathip
6
PVP090204
400-11928 9,792.00 Ms. Monthathip
6
PVP090204
400-11929 8,635.00 Ms. Monthathip
6
PVP090204
400-11939 3,450.00 Ms. Monthathip
6
PVP090204 400-11948 5,600.00 Ms. Monthathip
 13

6
PVP090204
400-11959 5,580.00 Ms. Monthathip
6
PVP090204
400-11962 10,800.00 Mrs. Yuparat P.
6
PVP090204
400-11975 2,040.00 Mrs. Yuparat P.
6
PVP090204
400-11988 7,100.00 Mrs. Yuparat P.
6
PVP090204
400-11994 960.00 Mrs. Yuparat P.
6
PVP090204
400-11996 2,892.00 Mrs. Yuparat P.
6
PVP090204
400-11999 2,550.00 Mrs. Yuparat P.
6
PVP090204
400-12012 13,700.00 Mrs. Yuparat P.
6
PVP090204
400-12013 3,780.00 Mrs. Yuparat P.
6
PVP090202
SIS090117 365,016.75 Mrs. Yuparat P.
2
PVP090202
SIS090118 275,848.37 Mrs. Yuparat P.
2
PVP090202
SIS090121 365,858.85 Mrs. Yuparat P.
2
PVP090202
SIS090122 97,562.36 Mrs. Yuparat P.
2
PVP090202
SIS090127 150,059.06 Mrs. Yuparat P.
2
PVP090201 8006249044/01100
306,000.00 Ms. Monthathip
0 260
PVP090201 8006249073/01100
306,000.00 Ms. Monthathip
0 261
PVP090201 8006249088/01100
272,000.00 Ms. Monthathip
0 262
PVP090201 8006249107/01100
272,000.00 Ms. Monthathip
0 263
PVP090201 8006250931/01100
272,000.00 Ms. Monthathip
0 293
PVP090201 8006251038/01100
272,000.00 Ms. Monthathip
0 296
PVP090201
114480080 1,670,000.00 Mrs. Yuparat P.
6
PVP090200 Mrs. Yuparat P.
7 OFF09-317 1,870,940.00
PVP090200 Mrs. Yuparat P.
7 OFF09-318 2,500.00
PVP090200 Mrs. Yuparat P.
7 OFF09-319 10,750.00
PVP090200 Mrs. Yuparat P.
7 OFF09-320 8,204.75
PVP090200
OFF09-322 230,400.00 Mrs. Yuparat P.
7
PVP090200
OFF09-323 749,078.50 Mrs. Yuparat P.
7
 14

PV
number Invoice number Amount (THB) Approved by
PVP090200
OFF09-324 8,525.00 Mrs. Yuparat P.
7
PVP090200
OFF09-325 114,400.00 Mrs. Yuparat P.
7
PVP090200
OFF09-326 866,625.38 Mrs. Yuparat P.
7
PVP090200
OFF09-332 87,309.29 Mrs. Yuparat P.
7
PVP090200
OFF09-321 485,400.00 Mrs. Yuparat P.
7
PVP090203
SR0901/0009 9,911.00 Ms. Monthathip
7
PVP090203
SR0901/0017 157,500.00 Ms. Monthathip
7
PVP090203
05011240 1,600.00 Ms. Monthathip
4
PVP090203
05011551 7,210.00 Ms. Monthathip
4
PVP090203
05011552 15,640.00 Ms. Monthathip
4
PVP090203
09010539 2,505.00 Ms. Monthathip
4
PVP090203
09010540 540.00 Ms. Monthathip
4
PVP090203
05012148 11,060.00 Ms. Monthathip
4
PVP090203
09010704 14,940.00 Ms. Monthathip
4
PCL090106
IV5101374 6,195.00 Mrs. Yuparat P.
3
PCL090106
IV5101382 22,430.00 Mrs. Yuparat P.
3
PVP090107
SL0812-0053 6,936.00 Mrs. Yuparat P.
3
PVP090107
SL0812-00413 1,840.00 Mrs. Yuparat P.
3
PVP090107
SL0812-0598 16,000.00 Mrs. Yuparat P.
3
PVP090107
SL0812-0601 1,170,000.00 Mrs. Yuparat P.
3
PVP090107
SR0812-0015 80,000.00 Mrs. Yuparat P.
3
PVP090107
SL0812-0102 210,227.50 Mrs. Yuparat P.
3
PCL090204
IV-090022 105,998.10 Ms. Monthathip
2
PCL090204
IV-090023 75,469.80 Ms. Monthathip
2
PCL090204
IV-090024 11,856.00 Ms. Monthathip
2
PCL090204
IV-090025 765.00 Ms. Monthathip
2
PCL090204 IV-090026 540.00 Ms. Monthathip
 15

2
PCL090204
IV-090052 99,643.90 Ms. Monthathip
2
PCL090204
IV-090053 57,310.70 Ms. Monthathip
2
PCL090204
IV-090054 19,962.00 Ms. Monthathip
2
PCL090204
IV-090090 71,688.40 Ms. Monthathip
2
PCL090204
IV-090091 32,194.00 Ms. Monthathip
2
PCL090204
IV-090092 922.00 Ms. Monthathip
2
PCL090204
IV-090099 142,154.80 Ms. Monthathip
2
PCL090204
IV-090100 73,852.25 Ms. Monthathip
2
PCL090204
IV-090101 46,998.00 Ms. Monthathip
2
PCL090204
IV-090108 38,759.60 Ms. Monthathip
2
PCL090204
IV-090109 54,404.50 Ms. Monthathip
2
PCL090208
1705 81,300.00 Mrs. Yuparat P.
8
PCL090106
82065 28,000.00 Mrs. Yuparat P.
5
PCL090106
85090 12,000.00 Mrs. Yuparat P.
5
PV
number Invoice number Amount (THB) Approved by
PCL090106
82104 38,300.00 Mrs. Yuparat P.
5
PCL090106
82118 7,760.00 Mrs. Yuparat P.
5
PCL090106
82105 3,195.00 Mrs. Yuparat P.
5
PCL090106
82119 22,728.00 Mrs. Yuparat P.
5
PCL090106
82130 2,400.00 Mrs. Yuparat P.
5
PCL090106
82132 6,800.00 Mrs. Yuparat P.
5
PCP090401 03100425/8006465
3,132,100.00 Ms. Monthathip
2 211
PCP090401 03100427/8006465
313,200.00 Ms. Monthathip
2 322
PCP090401 03100442/8006466
313,200.00 Ms. Monthathip
2 560
PCP090401 03100443/8006466
313,200.00 Ms. Monthathip
2 647
PCP090401 03100445/8006466
313,200.00 Ms. Monthathip
2 717
PCP090401 03101114/8006472
3,600,000.00 Ms. Monthathip
2 723
 16

PCP090406 03101364/8006533
326,080.00 Ms. Monthathip
7 068
PCP090406 03101365/8006533
326,080.00 Ms. Monthathip
7 148
PCP090406 03101370/8006533
366,840.00 Ms. Monthathip
7 463
PCP090408
BK 50143713 687.95 Mrs. Yuparat
9
PCP090408
BKK 50143862 98.00 Mrs. Yuparat
9
PCP090408
BKK 50143922 7,013.00 Mrs. Yuparat
9
PCP090408
BKK 50143939 13,195.86 Mrs. Yuparat
9
PCP090408
BKK 50143714 23,256.13 Mrs. Yuparat
9
PCP090408
BKK 50143736 12,369.84 Mrs. Yuparat
9
PCP090408
BKK 50143729 67,426.70 Mrs. Yuparat
9
PCP090408
BKK 50143726 28,810.37 Mrs. Yuparat
9
PCP090408
BKK 50143719 1,400.00 Mrs. Yuparat
9
PCP090408
BKK 50143731 1,176.00 Mrs. Yuparat
9
PCP090408
BKK 50143742 30,892.55 Mrs. Yuparat
9
PCP090408
BKK 50143866 23,868.10 Mrs. Yuparat
9
PCP090408
BKK 50143867 20,458.10 Mrs. Yuparat
9
PCP090408
BKK 50143868 4,447.10 Mrs. Yuparat
9
PCP090408
BKK 50143869 16,598.66 Mrs. Yuparat
9
PCP090408
BKK 50143871 83,939.14 Mrs. Yuparat
9
PCP090408
BKK 50143875 57,801.85 Mrs. Yuparat
9
PCP090408
BKK 50144021 15,934.10 Mrs. Yuparat
9
PCP090408
BKK 50143965 78,582.12 Mrs. Yuparat
9
PCP090408
BKK 50144046 5,587.21 Mrs. Yuparat
9
PCP090408
BKK 50144051 7,100.56 Mrs. Yuparat
9
PCP090408
BKK 50144052 655,630.06 Mrs. Yuparat
9
PCP090408
BKK 50144130 13,949.60 Mrs. Yuparat
9
PCP090408
BKK 50144131 9,955.00 Mrs. Yuparat
9
PCP090408 BKK 50144132 19,243.10 Mrs. Yuparat
 17

9
PCP090408
BKK 50144133 9,866.10 Mrs. Yuparat
9
PV
number Invoice number Amount (THB) Approved by
PCP090408
BKK 50144134 30,444.10 Mrs. Yuparat
9
PCP090408
BKK 50144148 93,546.53 Mrs. Yuparat
9
PCL090406
MOS no. 06/09 1,044,131.93 Ms. Monthathip
5
PCL090406
MOS no. 07/09 680,285.44 Ms. Monthathip
5
PCL090406
MOS. 08-09 153,260.00 Ms. Monthathip
5
PCL090406
MOS. 09-09 6,790.00 Ms. Monthathip
5
PCL090406
MOS 10-09 69,600.00 Ms. Monthathip
5
PCL090406
MOS 11-09 162,532.00 Ms. Monthathip
5
PCL090503
0029271 41,370.00 Ms. Monthathip
7
PCL090503
0029272 1,300.00 Ms. Monthathip
7
PCL090503
0029300 22,400.00 Ms. Monthathip
7
PCL090503
0029301 11,300.00 Ms. Monthathip
7
PCL090503
0029346 12,000.00 Mrs. Yuparat
7
PCL090503
0029347 1,380.00 Mrs. Yuparat
7
PCL090503
0029348 29,950.00 Mrs. Yuparat
7
PCL090503
0029357 19,000.00 Mrs. Yuparat
7
PCL090503
0029363 3,790.00 Mrs. Yuparat
7
PCL090503
0029365 3,400.00 Mrs. Yuparat
7
PCL090506
I09/135 1,064.00 Ms. Monthathip
6
PCL090506
I09/139 42,464.00 Ms. Monthathip
6
PCL090506
I09/148 52,000.00 Ms. Monthathip
6
PCL090506
I09/149 25,100.00 Ms. Monthathip
6
PCL090506
TI09/258 5,400.00 Ms. Monthathip
6
PCL090506
TI09/275 1,084.20 Ms. Monthathip
6
PCL090506
Ti09/279 29,935.50 Ms. Monthathip
6
 18

PCL090506
TI09/291 65,916.00 Ms. Monthathip
6
PCP090503
IV52040272 48,000.00 Mrs. Yuparat
5
PCP090503
IV52040320 833.00 Mrs. Yuparat
5
PCP090503
IV52040375 10,350.00 Mrs. Yuparat
5
PCP090503
IV52040376 23,750.00 Mrs. Yuparat
5
PCP090503
IV52040377 52,250.00 Mrs. Yuparat
5
PCP090503
IV52040378 57,000.00 Mrs. Yuparat
5
PCP090503
IV52040379 22,440.00 Mrs. Yuparat
5
PCP090503
IV52040380 23,790.00 Mrs. Yuparat
5
PCP090504
400-12790 16,300.00 Ms. Monthathip
7
PCP090504
400-12791 9,216.00 Ms. Monthathip
7
PCP090504
400-12795 24,898.00 Ms. Monthathip
7
PCP090504
400-12797 35,392.00 Ms. Monthathip
7
PCP090504
400-12798 7,558.00 Ms. Monthathip
7
PCP090504
400-12799 19,020.00 Ms. Monthathip
7
PCP090504
400-12800 16,660.00 Ms. Monthathip
7
PV
number Invoice number Amount (THB) Approved by
PCP090504
400-12811 8,550.00 Ms. Monthathip
7
PCP090504
400-12813 39,600.00 Ms. Monthathip
7
PCP090504
400-12818 10,420.00 Ms. Monthathip
7
PCP090504
400-12819 6,760.00 Ms. Monthathip
7
PCP090504
400-12849 98,680.00 Ms. Monthathip
7
PCP090504
400-12887 42,146.00 Ms. Monthathip
7
PCP090504
400-12897 19,040.00 Ms. Monthathip
7
PCP090504
400-12904 1,375.00 Ms. Monthathip
7
PCP090504
400-12905 3,480.00 Ms. Monthathip
7
PCP090504
400-12906 5,400.00 Ms. Monthathip
7
PCP090504 400-12911 4,200.00 Ms. Monthathip
 19

7
PCP090504
400-12925 11,900.00 Ms. Monthathip
7
PCP090504
400-12931 2,375.00 Ms. Monthathip
7
PCP090504
400-12932 800.00 Mrs. Yuparat
7
PCP090504
400-12934 5,730.00 Mrs. Yuparat
7
PCP090504
400-12935 30,166.00 Ms. Monthathip
7
PCP090504
400-12953 540.00 Ms. Monthathip
7
PCP090504
400-12961 110,000.00 Ms. Monthathip
7
PCP090504
400-12962 6,600.00 Mrs. Yuparat
7
PCP090504
400-12975 3,700.00 Mrs. Yuparat
7
PCP090504
400-12979 4,520.00 Ms. Monthathip
7
PCP090504
400-12980 1,080.00 Ms. Monthathip
7
PCP090504
400-13007 3,330.00 Mrs. Yuparat
7
PCP090504
400-13033 5,350.00 Mrs. Yuparat
7
PCP090504
400-13039 33,380.00 Mrs. Yuparat
7
PCP090504
400-13041 3,800.00 Mrs. Yuparat
7
PCP090504
400-13042 22,950.00 Mrs. Yuparat
7
PCP090504
400-13043 65,200.00 Mrs. Yuparat
7
PCP090504
400-13056 1,200.00 Mrs. Yuparat
7
PCP090504
400-13059 1,140.00 Mrs. Yuparat
7
PCP090504
400-13065 840.00 Mrs. Yuparat
7
PCP090504
400-13069 27,400.00 Mrs. Yuparat
7
PCP090504
400-13076 1,480.00 Mrs. Yuparat
7
PCP090504
400-13082 47,355.00 Mrs. Yuparat
7
PCP090601
BKK 50144599 165,351.55 Mrs. Yuparat
2
PCP090601
BKK 50144814 35,144.44 Mrs. Yuparat
2
PCP090601
BKK 50144812 88,622.81 Mrs. Yuparat
2
PCP090601
BKK 50144750 54,915.61 Mrs. Yuparat
2
 20

PCP090601
BKK 50144602 18,128.05 Mrs. Yuparat
2
PCP090601
BKK 50144850 83,537.72 Mrs. Yuparat
2
PCP090601
BKK 50144849 37,795.84 Mrs. Yuparat
2
PV
number Invoice number Amount (THB) Approved by
PCP090601
BKK 50144847 23,178.54 Mrs. Yuparat
2
PCP090601
BKK 50144840 18,836.87 Mrs. Yuparat
2
PCP090601
BKK 50144846 21,361.85 Mrs. Yuparat
2
PCP090601
BKK 50144686 41,830.70 Mrs. Yuparat
2
PCP090601
BKK 50144835 3,698.10 Mrs. Yuparat
2
PCP090601
BKK 50144832 43,877.60 Mrs. Yuparat
2
PCP090601
BKK 50144555 7,930.92 Mrs. Yuparat
2
PCP090601
BKK 50144601 25,624.55 Mrs. Yuparat
2
PCP090601
BKK 50144848 25,173.81 Mrs. Yuparat
2
PCP090601
BKK 50144764 8,200.10 Mrs. Yuparat
2
PCP090601
DCB-201309 84,331.25 Ms. Monthathip
0
PCP090601
DCB-201324 119,646.75 Ms. Monthathip
0
PCP090600
BL9011746 222,876.00 Ms. Monthathip
9
PCP090600
BL9012777 101,191.50 Ms. Monthathip
9
PCP090600
BL9012943 7,128.00 Ms. Monthathip
9
PCP090600
BL9012944 17,856.00 Ms. Monthathip
9
PCP090600
BL9012945 32,400.00 Ms. Monthathip
9
PCP090600
BL9013051 46,530.00 Ms. Monthathip
9
PCP090602
BKK 50145215 104,372.73 Mrs. Yuparat
6
PCP090602
BKK 50145203 158,742.96 Mrs. Yuparat
6
PCP090602
BKK 50145343 40,001.10 Mrs. Yuparat
6
PCP090602
BKK 50145340 8,111.92 Mrs. Yuparat
6
PCP090602
BKK 50145339 105,204.04 Mrs. Yuparat
6
PCP090602 BKK 50145420 796.00 Mr. Thomas R.
 21

6
PCP090602
BKK 50145368 21,273.41 Mrs. Yuparat
6
PCP090602
BKK 50145397 49,527.90 Mrs. Yuparat
6
PCP090602
BKK 50145395 102,767.56 Mrs. Yuparat
6
PCP090602
BKK 50145369 13,260.39 Mrs. Yuparat
6
PCP090602
BKK 50145444 62,438.66 Mrs. Yuparat
6
PCP090602
BKK 50145427 42,221.63 Mrs. Yuparat
6
PCP090602
BKK 50145411 6,907.48 Mrs. Yuparat
6
PCP090602
BKK 50145361 86,199.91 Mrs. Yuparat
6
PCP090602
BKK 50145348 4,968.00 Mrs. Yuparat
6
PCP090602
BKK 50145554 44,312.56 Mrs. Yuparat
6
PCP090602
BKK 50145553 15,234.20 Mrs. Yuparat
6
PCP090602
BKK 50145579 27,989.30 Mrs. Yuparat
6
PCP090602
BKK 50145552 14,551.00 Mrs. Yuparat
6
PCP090602
BKK 50145551 10,607.99 Mrs. Yuparat
6
PCP090602
BKK 50145547 84,804.36 Mrs. Yuparat
6
PCP090602
BKK 50145533 54,099.58 Mrs. Yuparat
6
PCP090602
BKK 50145531 8,656.10 Mrs. Yuparat
6
PV
number Invoice number Amount (THB) Approved by
PCP090602
430132101631 43,949.00 Mrs. Yuparat
1
PCP090602
430132101632 101,879.00 Mrs. Yuparat
1
PCP090602
BL9014594 76,851.00 Ms. Monthathip
8
PCP090602
BL9015892 57,276.00 Mrs. Yuparat
8
PCP090606
400-13034 11,110.00 Mrs. Yuparat
0
PCP090606
400-13103 13,800.00 Mrs. Yuparat
0
PCP090606
400-13104 72,500.00 Mrs. Yuparat
0
PCP090606
400-13105 3,860.00 Mrs. Yuparat
0
PCP090606
400-13106 11,550.00 Mrs. Yuparat
0
 22

PCP090606
400-13108 2,400.00 Mrs. Yuparat
0
PCP090606
400-13114 7,300.00 Ms. Monthathip
0
PCP090606
400-13150 2,300.00 Ms. Monthathip
0
PCP090606
400-13154 15,629.00 Ms. Monthathip
0
PCP090606
400-13183 24,000.00 Ms. Monthathip
0
PCP090606
400-13198 2,640.00 Ms. Monthathip
0
PCP090606
400-13209 54,190.00 Mrs. Yuparat
0
PCP090606
400-13210 9,939.00 Mrs. Yuparat
0
PCP090606
400-13233 22,439.00 Mrs. Yuparat
0
PCP090606
400-13237 4,400.00 Mrs. Yuparat
0
PCP090606
400-13240 9,600.00 Mrs. Yuparat
0
PCP090606
400-13248 10,880.00 Mrs. Yuparat
0
PCP090606
400-13261 3,350.00 Ms. Monthathip
0
PCP090606
400-13267 7,800.00 Ms. Monthathip
0
PCP090606
400-13273 1,860.00 Mrs. Yuparat
0
PCP090606
400-13274 6,300.00 Mrs. Yuparat
0
PCP090606
400-13293 6,400.00 Mrs. Yuparat
0
PCP090606
400-13297 21,090.00 Ms. Monthathip
0
PCP090606
400-13308 19,000.00 Mrs. Yuparat
0
PCP090606
400-13316 22,800.00 Ms. Monthathip
0
PCP090606
400-13327 760.00 Mrs. Yuparat
0
PCP090606
400-13331 1,650.00 Mrs. Yuparat
0
PCP090606
400-13337 2,325.00 Ms. Monthathip
0
PCP090606
400-13364 300.00 Mrs. Yuparat
0
PCP090606
400-13366 10,900.00 Ms. Monthathip
0
PCP090606
400-13368 16,200.00 Mrs. Yuparat
0
PCP090606
400-13402 540.00 Ms. Monthathip
0
PCP090606 400-13403 17,470.00 Ms. Monthathip
 23

0
PCP090606
400-13416 41,205.00 Mrs. Yuparat
0
PCP090606
400-13417 6,500.00 Mrs. Yuparat
0
PCP090606
400-13455 6,300.00 Ms. Monthathip
0
PCP090606
400-13462 10,750.00 Ms. Monthathip
0
PV
number Invoice number Amount (THB) Approved by
PCP090606
400-13464 7,750.00 Mrs. Yuparat
0
PCP090606
400-13472 23,900.00 Mrs. Yuparat
0
PCP090606
400-13482 12,200.00 Mrs. Yuparat
0
PCP090606
400-13485 1,750.00 Mrs. Yuparat
0
PCP090606
400-13512 2,250.00 Mrs. Yuparat
0
PCP090606
400-13513 600.00 Mrs. Yuparat
0
PCP090606
400-13539 89,200.00 Mrs. Yuparat
0
PCP090505
CIS0001/0035913 104,500.00 Mr. Thomas R.
9
PCP090605
IV9050111 230,109.00 Mrs. Yuparat
4
PCP090605
IV9050116 2,600.00 Mrs. Yuparat
4
PCP090604
BC 8005028 20,790.00 Mrs. Yuparat
7
PCP090604
BC 8005072 50,700.00 Ms. Monthathip
7
PCP090604
BC 8005073 16,080.00 Ms. Monthathip
7
PCP090604
BC 8005143 6,150.00 Ms. Monthathip
7
PCP090604
BC 8005144 14,500.00 Ms. Monthathip
7
PCP090604
BC 8005147 13,600.00 Ms. Monthathip
7
PCP090604
BC 8005149 172,800.00 Ms. Monthathip
7
PCP090604
BC 8005158 36,900.00 Ms. Monthathip
7
PCP090607
BKK609256 3,379.00 Mrs. Yuparat
6
PCP090607
BKKI65447 3,673.34 Mrs. Yuparat
6
PCP090607
BKK614864 12,555.71 Mr. Thomas R.
6
PCP090607
BKK620305 10,552.32 Mrs. Yuparat
6
 24

PCP090607
BKK621861 6,104.00 Mrs. Yuparat
6
PCP090607
BKKI68225 13,900.77 Mrs. Yuparat
6
PCP090607
BKKI68226 13,163.93 Mrs. Yuparat
6
PCP090607
BKKI68227 92,907.54 Mr. Thomas R.
6
PCP090607
BKKI70700 4,118.02 Mrs. Yuparat
6
PCP090607
BKKI72713 14,793.89 Mrs. Yuparat
6
PCP090607
05000187 160,000.00 Mrs. Yuparat
5
PCP090607
05000361 114,042.56 Ms. Monthathip
5
PCP090607
05000371 114,042.56 Ms. Monthathip
5
PCP090607
959900695 85,265.97 Ms. Monthathip
5
PCP090607
959900696 85,265.97 Ms. Monthathip
5
PCP090606
IV0024347 82,500.00 Ms. Monthathip
8
PCP090606
IV0024348 6,600.00 Ms. Monthathip
8
PCP090606
IV0024349 17,500.00 Ms. Monthathip
8
PCP090606
09050294 775.00 Mrs. Yuparat
5
PCP090606
09050389 3,355.00 Mrs. Yuparat
5
PCP090606
0217 933,702.61 Ms. Monthathip
1
PCP090607
BV0024/09 6,680,000.00 Mrs. Yuparat
8
PCP090608
HY1-81065 1,920.00 Ms. Monthathip
1
PV
number Invoice number Amount (THB) Approved by
PCP090608
HY1-81066 930.00 Ms. Monthathip
1
PCP090608
HY1-81068 17,600.00 Ms. Monthathip
1
PCP090608
HY1-81069 1,330.00 Ms. Monthathip
1
PCP090608
HY1-81080 4,937.00 Ms. Monthathip
1
PCP090608
HY1-81081 4,100.00 Ms. Monthathip
1
PCP090608
HY1-81082 2,254.50 Ms. Monthathip
1
PCP090608
HY1-81099 15,764.00 Ms. Monthathip
1
PCP090608 HY1-10356 (753.28) Ms. Monthathip
 25

1
PCP090608
HY1-81100 200.00 Ms. Monthathip
1
PCP090608
HY1-81101 1,550.00 Ms. Monthathip
1
PCP090608
HY1-81137 13,060.00 Ms. Monthathip
1
PCP090608
HY1-81138 22,591.00 Ms. Monthathip
1
PCP090608
HY1-81139 1,225.00 Ms. Monthathip
1
PCP090608
HY1-81147 1,400.00 Ms. Monthathip
1
PCP090608
HY1-81148 260.00 Ms. Monthathip
1
PCP090608
HY1-81151 7,100.00 Ms. Monthathip
1
PCP090608
HY1-81152 3,819.00 Ms. Monthathip
1
PCP090608
HY1-81168 10,726.00 Ms. Monthathip
1
PCP090608
HY1-81169 7,641.00 Ms. Monthathip
1
PCP090608
HY1-81170 6,743.00 Ms. Monthathip
1
PCP090608
HY1-81173 10,372.00 Ms. Monthathip
1
PCP090608
HY1-81174 18,310.00 Ms. Monthathip
1
PCP090608
HY1-81175 20,738.00 Ms. Monthathip
1
PCP090608
HY1-81176 4,286.00 Ms. Monthathip
1
PCP090608
HY1-81177 3,179.00 Ms. Monthathip
1
PCP090608
HY1-81178 5,848.00 Ms. Monthathip
1
PCP090608
HY1-81179 3,980.00 Ms. Monthathip
1
PCP090608
HY1-81185 34,954.00 Ms. Monthathip
1
PCP090608
HY1-81186 30,533.00 Ms. Monthathip
1
PCP090608
HY1-81187 13,020.00 Ms. Monthathip
1
PCP090608
HY1-81188 3,370.00 Ms. Monthathip
1
PCP090608
HY1-81189 22,869.50 Ms. Monthathip
1
PCP090608
HY1-81190 4,410.00 Ms. Monthathip
1
PCP090608
HY1-81191 12,482.00 Ms. Monthathip
1
PCP090608
HY1-81192 560.00 Ms. Monthathip
1
 26

PCP090608
HY1-81193 2,236.00 Ms. Monthathip
1
PCP090608
HY2-10346 (108.00) Ms. Monthathip
1
PCP090608
HY1-181194 8,170.00 Ms. Monthathip
1
PCP090608
HY1-81216 1,368.00 Ms. Monthathip
1
PCP090608
HY1-81239 1,636.00 Ms. Monthathip
1
PCP090608
HY1-81243 210.00 Ms. Monthathip
1
PV
number Invoice number Amount (THB) Approved by
PCP090608
HY1-81250 667.00 Ms. Monthathip
1
PCP090608
HY1-81253 1,500.00 Ms. Monthathip
1
PCP090608
HY1-81805 3,120.00 Ms. Monthathip
1
 27

Table 3.2 Oversea supplier invoice were authorized by personnel whose

authorization limits were not contain in the Operational Authority Level Procedure.

PV Approved
number Invoice number Amount by
Currency THB
PSK090102 Mrs. Yuparat
00008491 140.75 GBP 7,650.86
9 P.
PSK090102 11,315. Mrs. Yuparat
00009288 208.95 GBP
9 60 P.
PSK090102 89,524. Mrs. Yuparat
00008962 1,556.92 GBP
9 92 P.
PSK090102 31,361. Mrs. Yuparat
00009063 545.4 GBP
9 21 P.
PSK090102 30,998. Mrs. Yuparat
00009085 539.1 GBP
9 95 P.
PSK090102 22,930. Mrs. Yuparat
00008960 439.48 GBP
9 04 P.
PSK090102 11,432. Mrs. Yuparat
00009090 219.12 GBP
9 67 P.
PSK090102 44,397. Mrs. Yuparat
00009250 850.92 GBP
9 09 P.
PSK090102 85,953. Mrs. Yuparat
00008489 1,362 GBP
9 23 P.
PSK090102 133,416. Mrs. Yuparat
00009369 2,458.15 GBP
9 83 P.
PSK090102 208,667. Mrs. Yuparat
00009515 3,845.6 GBP
9 26 P.
PSK090102 38,478. Mrs. Yuparat
00009077 734.6 GBP
9 27 P.
PSK090102 20,768. Mrs. Yuparat
00009251 396.49 GBP
9 11 P.
PSK090102 13,840. Mrs. Yuparat
00009434 236.6 GBP
9 22 P.
PSK090102 943 Mrs. Yuparat
00009549 17.7 GBP
9 .45 P.
PSK090102 19,187. Mrs. Yuparat
00009106 814.66 AUD
9 77 P.
PSK090102 103,180. Mrs. Yuparat
00008818 4,597.1 AUD
9 53 P.
PSK090102 29,849. Ms.
00009397 1,323.48 AUD
9 37 Monthathip
PSK090102 125,227. Ms.
00009442 5,198.94 AUD
9 39 Monthathip
PSK090102 102,907. Ms.
00008939 4,554.16 AUD
9 17 Monthathip
PSK090102 78,567. Ms.
00009444 3,415.5 AUD
9 43 Monthathip
PSK090102 46,539. Ms.
00009571 1,974.35 AUD
9 77 Monthathip
PSK090106 11,758. Mrs. Yuparat
282594 2,323 NOK
5 33 P.
PSK090106 3,018,291. Mrs. Yuparat
282595 596,300 NOK
5 71 P.
 28

PSK090106 78,193. Mrs. Yuparat

282688 15,790 NOK
5 66 P.
PSK090106 19,262. Mrs. Yuparat
282712 3,853 NOK
5 30 P.
PSK090106 55,362. Ms.
282915 11,346 NOK
5 81 Monthathip
PSH090100 629,366. Mrs. Yuparat
98028788 13,803.38 EUR
4 49 P.
PSH090100 Mrs. Yuparat
98028840 1,779.75 EUR 81,875.44
4 P.
PSK090102 1,530,477. Mrs. Yuparat
SO/TS/POS01105 43,919.3 USD
8 81 P.
PSK090207 156,063. Mrs. Yuparat
30453 4,469 USD
8 74 P.
PSK090207 29,794. Ms.
30609 855 USD
8 61 Monthathip
PSK090207 5,239 Mrs. Yuparat
30626 150 USD
8 .13 P.
PSK090207 1,323,901. Ms.
30719 38,000 USD
8 00 Monthathip
PSK090207 5,225 Mrs. Yuparat
30717 150 USD
8 .93 P.
PSK090207 66,891. Ms.
30718 1,920 USD
8 84 Monthathip
PSK090207 35,555. Mrs. Yuparat
30770 1,020 USD
8 36 P.
PSK090207 26,143. Mrs. Yuparat
30771 750 USD
8 65 P.
PV Approved
number Invoice number Amount by
Currency THB
PSK090207 115,032. Ms.
30772 3,300 USD
8 06 Monthathip
PSK090207 73,605. Ms.
30827 2,110 USD
8 87 Monthathip
PSH090200 180,176. Mrs. Yuparat
331542 4,055 EUR
2/1 63 P.
PSK090304 3,367,905. Mrs. Yuparat
10001891 95,690 USD
1 24 P.
PSK090304 11,858. Mrs. Yuparat
50001076 336.93 USD
1 59 P.
PSK090304 (23,799.34) (837,641. Mrs. Yuparat
70000875
1 USD 57) P.
PSK090301 119,129. Ms.
63 19,670 DKK
4 39 Monthathip
PSH090300 125,488. Ms.
98030671 2,820.96 EUR
2 43 Monthathip
PSH090300 292,642. Ms.
98031533 6,403.4 EUR
2 42 Monthathip
PSK090403 2,851,221. Ms.
6450 80,682 USD
3 20 Monthathip
PSK090401 33,207. Ms.
00009091 623 GBP
7 33 Monthathip
PSK090401 855 Mrs. Yuparat
00009761 16.45 GBP
7 .92 P.
 29

PSK090401 304,869. Mrs. Yuparat

00008917 5,917.65 GBP
7 64 P.
PSK090401 29,852. Mrs. Yuparat
00009522 579.44 GBP
7 00 P.
PSK090401 325,289. Mrs. Yuparat
00009655 6,314 GBP
7 07 P.
PSK090401 43,835. Ms.
00009732 850.86 GBP
7 20 Monthathip
PSK090407 16,962.88 601,228. Ms.
5623
4 USD 93 Monthathip
PSK090406 11,142.88 260,828. Ms.
BH/200903/3288
1 SGD 08 Monthathip
PSK090406 41,768. Ms.
BH/200903/3378 1,784 SGD
1 08 Monthathip
PSK090405 61,203. Mrs. Yuparat
00010070 1,208 GBP
1 08 P.
PSH090400 65,631. Ms.
98032037 1,411.2 EUR
2 10 Monthathip
PSK090401 5,997,343. Mrs. Yuparat
PJSIOA001057 116,411 GBP
5 39 P.
PSK090505 95,736.96 3,284,390. Ms.
40007559
1 USD 44 Monthathip
PSK090505 9,366 Ms.
ES281210 400 SGD
5 .00 Monthathip
PSK090505 13,508. Mrs. Yuparat
ES29022 573.6 SGD
5 97 P.
PSK090505 66,577. Mrs. Yuparat
ES29033 2,856 SGD
5 36 P.
PSK090505 15,072. Mrs. Yuparat
ES29036 640 SGD
5 77 P.
PSK090505 39,309. Mrs. Yuparat
ES29050 1,676.7 SGD
5 23 P.
PSK090505 9,377 Mrs. Yuparat
ES29051 400 SGD
5 .76 P.
PSK090505 426,537. Mrs. Yuparat
ES29091 18,332 SGD
5 98 P.
PSK090505 912,113. Ms.
ES29118 39,198 SGD
5 94 Monthathip
PSK090505 485,166. Mrs. Yuparat
ES29119 20,850 SGD
5 99 P.
PSK090505 62,160. Mrs. Yuparat
ES29127 2,690 SGD
5 25 P.
PSK090505 37,348. Mrs. Yuparat
ES29161 1,600 SGD
5 96 P.
PSK090505 2,317 Ms.
ES29271 98.8 SGD
5 .74 Monthathip
PSK090505 25,092. Ms.
ES29323 1,072 SGD
5 95 Monthathip
PSK090505 35,081. Ms.
ES29219 1,500 SGD
5 70 Monthathip
PSH090500 194,666. Ms.
371245 4,055 EUR
1 76 Monthathip
PSK090603 872,042. Ms.
0904423 36,652 SGD
0 71 Monthathip
PSK090604 E02111 41,848 GBP 2,338,524. Ms.
 30

5 83 Monthathip
PSK090608 854,013. Mrs. Yuparat
34797 16,139.8 GBP
0 31 P.
PV Approved
number Invoice number Amount by
Currency THB
PSK090606 714,713. Mrs. Yuparat
LME/095/2009 20,700 USD
6 04 P.
PSK090606 41,432. Mrs. Yuparat
LME/096/2009 1,200 USD
6 64 P.
PSK090608 38,846. Ms.
32208 1,105.5 USD
8 50 Monthathip
PSK090608 72,527. Ms.
32212 2,064 USD
8 52 Monthathip
PSK090608 49,124. Ms.
32207 1,398 USD
8 74 Monthathip
PSK090608 46,383. Ms.
32205 1,320 USD
8 88 Monthathip
PSK090608 49,950. Ms.
32210 1,421.5 USD
8 51 Monthathip
PSK090608 75,127. Ms.
32204 2,138 USD
8 82 Monthathip
PSK090608 12,880.25 452,602. Ms.
32211
8 USD 97 Monthathip
PSK090608 28,497. Ms.
32209 811 USD
8 97 Monthathip
PSK090608 5,323 Ms.
32202 151.5 USD
8 .60 Monthathip
PSK090608 63,250. Ms.
32213 1,800 USD
8 74 Monthathip
PSK090608 21,694. Ms.
32285 626 USD
8 34 Monthathip
PSK090608 6,445 Ms.
32286 186 USD
8 .92 Monthathip
PSK090608 46,642. Ms.
32318 1,350 USD
8 77 Monthathip
PSK090608 (1,288.03) (44,456. Ms.
2222
8 USD 61) Monthathip
PSK090608 45,299. Ms.
32353 1,312 USD
8 69 Monthathip
PSK090608 71,811. Ms.
32384 2,087 USD
8 58 Monthathip
PSK090608 4,459 Mrs. Yuparat
2246 130 USD
8 .83 P.
PSK090608 163,591. Mrs. Yuparat
32475 4,759 USD
8 10 P.
PSK090608 46,406. Mrs. Yuparat
32496 1,350 USD
8 39 P.
PSK090608 2,387 Mrs. Yuparat
32545 70 USD
8 .04 P.
PSK090608 4,774 Mrs. Yuparat
32546 140 USD
8 .07 P.
PSK090608 172,548. Mrs. Yuparat
32548 5,060 USD
8 53 P.
 31

PSK090608 57,276.45 1,953,155. Mrs. Yuparat

32552
8 USD 58 P.
PSK090608 9,718 Mrs. Yuparat
32553 285 USD
8 .64 P.
PSK090608 69,565. Mrs. Yuparat
32555 2,040 USD
8 02 P.
PSK090608 29,735. Mrs. Yuparat
32557 872 USD
8 64 P.
PSK090704 20,862. Ms.
ES29552 877.2 SGD
5 54 Monthathip
PSK090704 212 Mrs. Yuparat
ES29589 9 SGD
5 .84 P.
PSK090704 17,310. Mrs. Yuparat
ES29590 732 SGD
5 85 P.
PSK090704 12,912. Mrs. Yuparat
ES29591 546 SGD
5 19 P.
PSK090704 35,706. Mrs. Yuparat
ES29595 1,518 SGD
5 09 P.
PSK090704 21,922. Mrs. Yuparat
ES29596 932 SGD
5 32 P.
PSK090704 7,861 Mrs. Yuparat
ES291290 331.2 SGD
5 .03 P.
PSK090704 136,998. Mrs. Yuparat
ES29627 5,772 SGD
5 42 P.
PSK090704 195,871. Ms.
ES29640 8,260 SGD
5 86 Monthathip
PSK090704 14,773. Ms.
ES29641 623 SGD
5 39 Monthathip
PSK090704 556,686. Ms.
ES29642 23,475.7 SGD
5 32 Monthathip
PSK090704 316,970. Ms.
ES29643 13,366.8 SGD
5 94 Monthathip
PSK090704 265,968. Ms.
ES29644 11,216 SGD
5 37 Monthathip
PV Approved
number Invoice number Amount by
Currency THB
PSK090704 215,383. Ms.
ES29645 9,082.8 SGD
5 16 Monthathip
PSK090704 5,975 Ms.
ES29646 252 SGD
5 .75 Monthathip
PSK090704 8,521 Ms.
ES29652 360 SGD
5 .81 Monthathip
PSK090704 13,871. Ms.
ES29653 586 SGD
5 62 Monthathip
PSK090704 16,570. Ms.
ES29654 700 SGD
5 19 Monthathip
PSK090708 2,700,886. Ms.
0074-00609 115,500 SGD
9 65 Monthathip
PSK090704 5,151
ES29592 216 SGD Ms. Onuma
5 .32
PSK090704 23,051.
ES29593 980 SGD Ms. Onuma
5 36
PSK090704 13,266.
ES29594 564 SGD Ms. Onuma
5 30
32
 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.
03100425/800646
PCP0904012 3,132,100.00 Ms. Monthathip
5211
03101114/800647
PCP0904012 3,600,000.00 Ms. Monthathip
2723
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 Davey
PCL0905017 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
Mr. John T
04101337/800662 Macswee
PCP0906007 2,606,500.00
8741 Mr. Thomas
Raldorf
 34

Table 3.4 Oversea supplier invoice were approved by personnel whose approval
limit was below the invoice amount.

Invoice
PV number number Amount Approved by
Currency THB
PSK0901065 282595 596,300 NOK 3,018,2 Mrs. Yuparat P.
91.71
PSK0901028 SO/TS/POS0110 43,919.3 1,530,4 Mrs. Yuparat P.
5 USD 77.81
PSK0902078 30719 38,000 USD 1,323,9 Ms. Monthathip
01.00
PSK0903041 10001891 95,690 USD 3,367,9 Mrs. Yuparat P.
05.24
PSK0904033 6450 80,682 USD 2,851,2 Ms. Monthathip
21.20
PSK0904047 Inv-09-03-166 312,809.44 11,088,25 Mr. Thomas R.
USD 0.06
PST0904001 18939-2 278,170.26 14,093,44 Mr. Thomas R.
GBP 0.59
PST0904001 18940-2 278,170.26 14,359,28 Mr. Thomas R.
GBP 7.91
PSK0904015 PJSIOA001057 116,411 GBP 5,997,3 Mrs. Yuparat P.
43.39
PSK0905051 40007559 95,736.96 3,284,3 Ms. Monthathip
USD 90.44
PSK0905055 ES29118 39,198 SGD 912,1 Ms. Monthathip
13.94
PSK0906045 E02111 41,848 GBP 2,338,5 Ms. Monthathip
24.83
PSK0906088 32552 57,276.45 1,953,1 Mrs. Yuparat P.
USD 55.58
PSK0907089 0074-00609 115,500 SGD 2,700,8 Ms. Monthathip
86.65
PSK0902023 SO/TS/POS0113 554,847.8 19,383,77 Mr. Mike Davey
4 USD 4.35
PSK0903071 000019 383,740 USD 13,394,55 Mr. Simon Turner
9.82
PSK0903025 SO/TS/SOG010 522,667.95 18,774,65 Mr. Mike Davey
28 USD 0.90
PSK0904041 LME/041/2009 117,052 USD 4,195,8 Mr. Simon Turner
34.29
PSK0904022 15038 43,840 USD 1,554,3 Mr. Tim Hartley
47.20
PST0904003 09/6040 267,000 USD 9,612,5 Mr. Simon Turner
34.00
 35

PST0904003 09/6091 330,000 USD 11,702,39 Mr. Matthew

4.00 Drewry
PST0904002 5122/C930-RV 350,971 GBP 17,711,50 Mr. Mark
5.84 Shepherd
PST0904002 5123/C930-RV 350,971 GBP 17,711,50 Mr. Mark
5.84 Shepherd
PSK0905019 LME/055/2009 288,702 USD 10,212,37 Mr. Simon Turner
1.33
PSK0905036 09/6073 703,000 USD 24,942,22 Mr. Simon Turner
9.10
PSK0905036 09/6141 330,000 USD 11,599,50 Mr. Simon Turner
0.00
PSK0905078 I09/04/0022 158,555 USD 5,626,9 Mr. Mike Davey
10.83
PSK0905057 SO/TS/SOG011 168,425.63 5,794,4 Mr. Matthew
04 USD 81.69 Drewry
PST0905004 705,025.03 25,178,91 Mrs. Oraporn L.
USD 1.41
Invoice
PV number number Amount Approved by
Currency THB
PST0905003 SSI/INV-9013 450,000 USD 15,466,68 Mr. Mark
/1 0.00 Shepherd
PSK0906026 42377 96,804.8 3,301,0 Mr. Matthew
USD 43.68 Drewry
PSK0906066 LME/089/2009 110,200 USD 3,913,4 Mr. Simon Turner
77.50
PSK0906096 I09/05/0028 58,900 USD 2,022,2 Mr. Mike Davey
25.48
PSK0907028 09/6145 724,000 USD 24,601,23 Mr. Matthew
0.40 Drewry
PSK0907028 09/90000040 330,000 USD 11,219,83 Mr. Matthew
5.00 Drewry
PSK0907018 42475 116,182.33 3,950,1 Mr. Matthew
USD 41.13 Drewry
PSK0907065 P7054 56,870 USD 2,016,7 Mr. Mike Davey
12.57
PSK0907065 P7054-2 33,390 USD 1,184,9 Mr. Mike Davey
67.69
PSK0907065 P7054-/report 26,535 USD 916,8 Mr. Mike Davey
37.32