Annex J-2 Province of Negros OccidentalAging of Cash Advances - GENERAL FUNDAs of December 31, 2011

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

PETTY CASH FUNDALIGARBES, EDGARDO ALLADO 100,197.32 100,197.32 ALMINIANA, ALBERT SR. CARIG 300,000.00 300,000.00 ARGUELLES, CARMELO SORATOS 50,000.00 50,000.00 EROBAS, MA. ELMA PARAMOSA 100,000.00 100,000.00 GALON, ALEX ORTIAGA 400,000.00 400,000.00 VILLANEVA, BLENDA GUARIN 20,000.00 20,000.00 SUB-TOTAL 970,197.32 770,000.00 - - - 200,197.32

PAYROLL FUNDBELICENA, NORBERTO NOEL JR. LAMELA 12,600.00 12,600.00 DIVINAGRACIA, MERLYN COSEBA 347,813.24 347,813.24 GOMEZ, MAYBEL MONTEALEGRE 9,050.00 9,000.00 50.00 JALECO, MARIBEL SIA 17,319.00 17,319.00 LLAMADO, NIDA JUSTINIANI 2,000.00 2,000.00 ORDENEZA, ROLANDO ASIN 22,500.00 22,500.00 PELAYO, JESUSA ANGAY 2,000.00 2,000.00 PREIRA, ELVIRA DALISAY 1,448,682.17 1,448,682.17 SUB-TOTAL 1,861,964.41 1,820,095.41 41,869.00 - - -

ADVANCES TO OFFICERS - EMPLOYEES (TRAVEL)ALMINIANA, MARIBEL NUEVA ESPAÑA 8,628.00 8,628.00 ARIAS, GERMAN VILLAFLOR 8,628.00 8,628.00 BAUTISTA, MELFE DELINA - PEDRIÑA, PATROCINIO JR. TUMBALE (100.00) (100.00)VILLAGOMEZ, RICHELLE JOY PACENIA 16,040.00 16,040.00 ZARAGOZA, SHARON MIRASOL (13,200.00) (13,200.00)SUB-TOTAL 19,996.00 (13,200.00) 16,040.00 (100.00) - 17,256.00

ADVANCES TO OFFICERS - EMPLOYEES ABALOS, DOROTHY SORBITO 29,334.00 29,334.00 ABANG, MA. ALONA E - ABANIL, EDWIN P - ABIHAY, GERMAN VALDEZ 11,906.00 11,906.00 ACUÑA, EDGARDO Y 24,253.33 24,253.33 AGENA, ANTHONY CASTRO 7,680.00 7,680.00 ALCABAZA, LEONARDO SR. SABROSO (210.00) (210.00)ALFERI, IDA SEGUNDINO 9,943.00 9,943.00 ALIGARBES, EDGARDO ALLADO - ALILAIN, CHRISTY CORTEZ 9,596.00 9,596.00 ALISLA, MA. JOSALLY GAYAT 15,981.00 15,981.00 ALISON, ALBERTO ACUÑA 6,120.00 6,120.00 ALMINIANA, ALBERT SR. CARIG (20.00) (20.00)

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 ALOVERA, JESSICA ESCALONA 23,160.90 23,160.90 ALUMANON, MANUEL JABAGAT 11,387.50 11,387.50 ALVAREZ, BELEN MILABO - AMAR, ROSMA MALALU-AN 15,940.00 15,940.00 AMARILLADO, ARNOLD BASQUINEZ - ANGELO, DECE LYN EMPLEO 2,000.00 2,000.00 ANTIPATIA, JOSE RODELO ESPALLARDO 8,190.00 8,190.00 ANTIPATIA, MA. CONCHITA DORONILA 13,130.00 5,490.00 7,680.00 (40.00)ANTIPUESTO, SAMUEL JUMAWAN - ANTIQUIERA, JEFFREY CONSTANTINO 7.50 7.50 ANTONIO, REBECCA PEDALINO 7,188.00 7,188.00 APAS, FERDINAND PINONGAN 16,860.00 16,860.00 APOLINARIO, DOROTHY JUSON 1,281.20 1,281.20 ARANETA III, ENRIQUE RIVERA 8,680.00 8,680.00 ARGUELLES, CARMELO SORATOS (50,000.00) (50,000.00)ARIMAS, MARIO ANTONIO JINGCO - ARLES, HENRY 14,241.00 14,241.00 ARMONES, GRACE COLIMBO - ARROYO, PAMELA MAY ARISTORENAS 11,733.00 11,733.00 ARTIEDA, ROBERTO BANCRUZ 155.00 155.00 ASCALON, MAKI ANGEL O 12,159.00 12,159.00 ATIENZA, EDWIN HILARIO 5,666.00 5,666.00 ATIENZA, MA. ELENA JONOTA 15,742.00 15,742.00 BAJADA, WENROE ZAMORA 15,228.16 15,228.16 BAJANDE, ARMANDO CRUZ DE LA - BALASAN, MA. JERRY JAGARAP - BALINAS, JUSIE TUGADO 320.00 320.00 BARREDO, IKE MIJARES 3,700.00 3,700.00 BARRIOS, MA. CRISTINA JASMIN 39,168.00 15,906.00 23,262.00 BARROGO, JOSE ALBERT ALMENDRALA 13,640.00 13,640.00 BASA, ANNE GENEVIEVE SEBALLOS 15,940.00 15,940.00 BAYONA, ARMANDO NAVALES 1,000.00 1,000.00 BECARO, JEBMARI ROSAL 10,730.00 10,730.00 BEDAURE, REYNALDO JR. G 19,014.00 19,014.00 BEATING, HERMAN NALASA (8,540.00) (8,540.00)BEGASO, ENEDINA LOZADA 4,690.00 4,690.00 BELDIA, ROLINDO 29,147.00 29,147.00 BELICENA, MARIVIC MELLIZA 100.00 100.00 BELOYA, JOSEFINO JR. AMODIA 7,930.00 5,660.00 2,270.00 BENEDICTO, ARMIGENIA O 2,740.00 2,740.00 BERIO, HERMAN GEMOLOS - BERMUDEZ, ALMA EVANGELISTA 1,800.00 1,800.00 BERONDO, CELSO VALEROSA - BESA, REGEN BAROA (500.00) (500.00)BIMBAO, YOLANDA PARIL 13,662.00 13,662.00 BITCO, ROMEO BUENAFE - BOCOL, SILVESTRA NAPIAR 210.68 210.68 BOLVES, RANDY BILLONES 6,330.00 6,330.00 BONCALON, ESTEBAN MARTINEZ -

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 BONCALON, MARIO MARTINEZ - BORJA, ALAINE NOELLE P (200.00) (200.00)CA-AGOY, RENE TAMON - CABAOBAO, EDUARDO MALONES 27,496.00 27,496.00 CABASAC, MA. JOSEFA RIVERA 2,120.00 2,120.00 CABAYLO, MARIE FLOR BUYCO 14,031.00 14,031.00 CABEROY, JUNE CANLAS 17,310.00 17,310.00 CADUHADA, JERIVEL SOLIVEN 35,475.00 35,475.00 CAELIAN, MERLITA VALENCIA 54,035.00 54,035.00 CALAOR, MELANIE TORIANO 64,680.00 63,000.00 1,680.00 CALATRAVA, JEOFFREY VILLANUEVA 30.10 30.10 CALSEÑA, RICARDO DITCHING 20,487.00 20,487.00 CAÑETE, LILIA LEDESMA (127.41) (127.41)CANDELARIO, MARKIE CARIÑO 7,796.00 7,796.00 CANIESO, ROBERTO LAJO 6,637.50 6,637.50 CANILLO, BENITO JR. REMEGIO 4,600.00 4,600.00 CANOBIS, NELIA GONZAGA 545.00 545.00 CANOY, MILOGEN GOPIO - CARISMA, ARABELLA NEMENZO - CASTILLO, FERNANDO 14,620.00 4,220.00 4,040.00 3,180.00 3,180.00 CASTOR, AMYLYN ASTURIAS 8,430.00 8,430.00 CATAHAY, MA. ELMA TABLIGAN 1,517.00 1,517.00 CATAYAS, JACINTO JR. CAUMBOT 10,510.00 10,510.00 CATILO, EDGARDO 14,241.00 14,241.00 CATONG, YVONNE ALIT 10,560.00 10,560.00 CEPEDA, MA.FE DREYFUS 21,633.00 11,520.00 10,113.00 CERALBO, AL APROVECHAR 21,888.00 8,800.00 13,088.00 CERTICIO, JOHNDY CABAN 13,125.00 13,125.00 CHAVEZ, MARICHELLE TEOVISIO 7,796.00 7,796.00 CHUA, ANITA 17,136.00 17,136.00 COBRADO, JULIE ANN DE LOS SANTOS 13,456.00 13,456.00 CONTE, GLORIA MATUS 9,320.00 9,320.00 CORDERO, DOLORES LAPORE (102.00) (50.00) (52.00)CORDERO, RUBY GLIZ SISON (661.00) (360.00) (301.00)CORDOVA, MA. XENIA TOGLE 8,260.00 8,260.00 CORTEZ, VICTOR LORA 6,490.00 6,490.00 CUBID, RODRIGO ESCOLLAR 8,600.00 8,600.00 CUENCA, CID IGNATIUS NICDAO - CUEVA, MARK ANTHONY UYCHIAT 7,680.00 7,680.00 DACLAN, JONATHAN JR. AMOLORIA (738.00) (738.00)DADIVAS, ALLAN LOPEZ 14,158.00 14,158.00 DADIVAS, AMELYN LOPEZ 7,610.00 7,610.00 DAIRO, ERAÑO ABELEDA 24,059.00 8,228.00 15,831.00 DALISAY, RAYMUND OBAG 7,680.00 7,680.00 DANIEL, HAYDEE TAYCO 15,342.00 15,342.00 DE LEON, CHERYL CATAGUE 11,320.00 11,320.00 DE OCA, BEVERLY JANDONGAN 11,021.00 11,021.00 DE RAMOS, IAN ABATA 14,570.00 14,570.00 DEFANTE, VICFRAN SALANAP 44,420.00 8,360.00 32,520.00 3,540.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 DEFIESTA, MA. THERESA BERNAL 7,390.00 7,390.00 DEL ROSARIO, PEDRO PEREZ 9,754.00 9,754.00 DELA CRUZ SR., NEHEMIAS G. - DELA CRUZ, NOEL OLINO 9,640.00 9,640.00 DELA CRUZ, NOLY AMBAGAN 24,940.00 25,040.00 (100.00)DELA CRUZ, ROMMEL BASA (250.00) (250.00)DELA GENTE, RICARDO SR. BICO 35,000.00 35,000.00 DELA ROSA, ORLANDO PAHILANGA 4,380.00 4,380.00 DELA ROSA, ROLANDO MARAGUINOT 15,858.00 15,858.00 DELARIARTE, RAMON 15,000.00 15,000.00 DELOSO, JOYCE PILASPILAS 13,097.00 13,097.00 DELFINADO, CORAZON T. 12,866.00 12,866.00 DEMAALA, VALINE GUMBAN - DEOCAMPO, MARIA ROWENA GADIAN 55,190.00 45,150.00 10,040.00 DEPIO, TITO CRISOSTOMO - DEQUINA, NERI CONSTANTINO 7,680.00 7,680.00 DIMAANDAL, JR., TEODORO HERNANDEZ 12,330.00 12,330.00 DIME, RINO CARDINAL 11,906.00 11,906.00 DINO, THEA MAE D. 28,203.28 28,203.28 DINOY, ALFREDO FORMENTERA 10,620.00 10,620.00 DINSAY, ANNA KAREN MAE ROSALIA 18,567.00 18,567.00 DIVINAGRACIA, MERLYN COSEBA 8,505.00 8,550.00 (45.00)DULLA, FEDERICO JR. TALISAY 9,640.00 9,640.00 DUMANCAS, MA. DECELEEN JAPITANA 800.00 800.00 ELIX, JOSE ORLANDO JR. MADALAG 8,940.00 8,940.00 ELUMBA, FERNANDO 32,936.00 15,800.00 17,136.00 ENORIA, EMILIO JR. EFONDO (10.00) (10.00)ERAN, CARLO JALLA 12,300.00 12,300.00 EROBAS, MA. ELMA PARAMOSA 9,731.00 9,731.00 ESCALONA, RIC PEROCHO 12,563.00 11,993.00 570.00 ESCOBIA, PAUL JOHN PARREÑO 7,670.00 7,670.00 ESPINOSA, JANE BIENE 24,480.00 18,960.00 5,520.00 ESTOPA, JOEMARIE SR. GALENO - ESTRELLANES, ELIZA CANDIDO 6,361.00 6,361.00 EUSEBIO, LEONARDO COMBATE 38,924.00 22,206.00 16,718.00 FAMA, JESSICA GASENDO 12,638.50 12,638.50 FEGIDERO, ROGER GALENO - FLORES, VICENTE JR. GALLEGO 20,300.00 20,300.00 FORTU, MERLY PALMARES - FUENTEBAJA, MA. CELIA GUMAYAN 14,750.00 14,750.00 GABRIEL, RONNIE CHUATICO 14,158.00 14,158.00 GAJO, VENUS JARA - GALLERON-MATTI, CHARLYN ALACRE 11,073.00 11,073.00 GALON, ALEX ORTIAGA (1,000.00) (1,000.00)GALVEZ, LEO GELARDES 11,161.00 11,161.00 GARCIA, JOJI BOKO 18,796.00 18,796.00 GARDE, EDNA BACOLOD 5,130.00 5,130.00 GARDE, LORNA LIBRE 56,335.00 22,522.00 10,413.00 23,400.00 GARRUCHO, LEONCIO JR. VILLANUEVA 6,840.00 6,840.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 GARSULA, JIMBO PALOMARES 3,710.00 3,710.00 GARVILLES, EDGAR 15,697.00 15,697.00 GARZON, ANN MARIE E 10,560.00 10,560.00 GASENDO, DINO COLEGADO 12,482.00 12,482.00 GAY, GINA DIEGO 50,000.00 50,000.00 GAYONA, TERESITA TORRENDON - GAYORGOR, ARCELYN GABALES 26,466.00 10,560.00 15,906.00 GAYOTIN, SINTA ARCEO 17,220.00 17,220.00 GELVOLEA, LUCILLE TRUMPETA 13,154.23 13,154.23 GENDRALA, NADARA ZABALA 4,261.00 4,261.00 GENEROSO, NILDA VERGARA (15,828.75) (7,610.00) (28.75) (8,190.00)GILPO, ADOLFO G 8,361.00 8,361.00 GITANO, GEORGE BELO 24,860.00 24,860.00 GO, MA. DINA SUACITO 39,568.00 15,906.00 23,662.00 GOCON, MYLENE DOLORES M 19,825.00 19,825.00 GONZALEZ, CHRISTOPHER ERIC CHAVEZ 8,130.00 8,130.00 GOZON, FELOMINA RODRIGUEZ 6,090.00 6,090.00 GREGORIO, GLEN JOSEPH J 14,880.00 14,880.00 GUADARRAMA, BARRY QUIZAN 15,500.00 5,470.00 10,030.00 GUANCO, CECILIA BELENCION 18,796.00 18,796.00 GUANZON, CRISENTA PENDON 4,818.02 4,818.02 GUEVARRA, NELSIE VARGAS 3,160.00 3,160.00 GUMAYAN, JESUSA PASTORAL 33,629.00 33,629.00 GUMAYAN, RAMIER ARNAIZ 10,100.00 10,100.00 GUMAPAS, JESSE FEDERICO 90.00 90.00 GUMBAN, MARIA ELENA M 30,943.00 10,323.00 20,620.00 GUSTILO, RENATO Y. - GUZON, RICKY GALENO - HABEL, JOSEPHINE CABRERA 7,370.00 7,370.00 HINOLAN, ANTHONY CORDOVA (87.00) (87.00)HOJILLA, MARIE ANTOINETTE AGBAY 7,358.00 7,358.00 IBANEZ, MARCELINO CIOCON 8,983.40 8,983.40 IBAÑEZ, MELVIN LIM 34,982.00 14,540.00 20,442.00 IMPERIAL, ERNIE RUBIATO 10,722.50 10,722.50 ISUGA, CAROLINA GUMBAN 11,320.00 10,920.00 400.00 ISUGA, RONILO LABOSANA 2,500.00 2,500.00 IYOG, MARIBEL TERRE 103,500.00 103,500.00 JANOLINO, IVAN SALME 22,520.00 22,520.00 JAVELLANA, MAE C 36,675.00 36,675.00 JAVELLANA, ROBERTO 14,241.00 14,241.00 JAVIER, LEA BALLADOS (6,058.00) (5,578.00) (480.00)JEREZA, ROGELIO SIDAVA (127.28) (151.28) 24.00 JINGCO, GENELYN NEPOMUCENO 4,720.00 4,720.00 JINGCO, TERESITA OCTAVIO 15,940.00 15,940.00 JISON, THEA MARIE MARAVILLA (220.00) (220.00)JOQUINO, NATALIA MABAQUIAO 12,598.00 12,598.00 JUAREZ, ELIZABETH GUINTOS 1,300.00 1,300.00 JUGUAN, NILDA ABILA 9,724.00 9,724.00 KALALANG, CYNEAH GUINALON 7,670.00 7,670.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 KHO, MELISSA ARANDA 5,560.00 5,560.00 KO, MANUEL FREDERICK ONG - LABAREJOS, ROSELLER FABALE 37,953.00 37,953.00 LABEROS, EDEN DELA ROSA 22,962.00 12,300.00 10,662.00 LACHICA, ERIBERTO TORRECHILLA 16,364.00 16,364.00 LACHICA, EVANGELINE AVANCEÑA 1,400.00 1,400.00 LACHICA, JOEHANNA GUIMERE 33,408.50 33,408.50 LACSON, JONIE MARIE PEÑA 11,021.00 11,021.00 LACSON, PATRICK LEONARD SARABIA 18,010.00 18,010.00 LAMPON, STEPHEN ESCOLTA 9,894.00 9,894.00 LAMPREA, EDNA DORONILA 13,220.00 13,220.00 LAPISTA, GENEROSO JR. CELIS (95.00) (95.00)LASAFIN, ELIZABETH M 9,869.00 9,869.00 LASTIERRE, RENELO SISON 12,482.00 12,482.00 LAVARO, MA. CHRISTINA RONGO 8,715.00 8,715.00 LAYAGUE, MARIANO JR. VILLARIAS (4,721.00) (4,720.00) (1.00)LAYSON, JONATHAN N. 8,020.00 8,020.00 LAYUMAS, ELMERO L 93,370.00 93,370.00 LEDESMA, LAWRENCE NICONI 26,690.00 26,690.00 LEDESMA, MA. SOCORRO EDYLENE CALAUOR 10,896.00 10,896.00 LEDESMA, MARY ROSEVILLE SORIANO 5,265.00 5,265.00 LEDESMA, ROSALIE LACSON 18,030.00 18,030.00 LEE, WILLIAM PACLIBAR 20,223.50 20,223.50 LEGISLADOR, AIDA (110.00) (10.00) (100.00)LEONIDAS, NIDA PARCIA 9,661.00 9,661.00 LEONOR, FERNANDO DAMONDAMON - LESCANO, STALIN PRINCESA 18,640.00 18,640.00 LIANSING, REVELINDA VILLARIN 16,924.00 16,924.00 LICAÑEL, LEOCHIL FLORES 26,155.00 26,155.00 LINDOGAN, JOHN UMADHAY - LINDUGAN, JULIA PADRONIA - LLAMADO, NIDA JUSTINIANI 8,550.00 8,550.00 LLANES, NORALIE SINGUAY 13,350.00 13,350.00 LONGNO, JOSE JR. ORTIZO 7,025.00 7,025.00 LONZAGA, MA. CONCEPCION LINASAN 11,750.00 11,750.00 LOPEZ, DAIDIE PANTILANO 7,390.00 7,390.00 LOPEZ, MA. SHEILA TINGSON 12,379.00 8,410.00 3,969.00 LOPEZ, RENATO BARBON 5,482.00 5,482.00 LOSAÑES, CESARIO LARROZA 18,240.66 18,240.66 LOZADA, FEDERICO LEPAYGO 11,398.00 11,398.00 LUCASAN, ANNA MARIE GARZON (319.80) (319.80)MACASA, HERMINIA MONTAÑO - MACAYA, MARIEFE CUENCA LABRADOR 19,775.00 19,775.00 MADRIGAL, ROSEMARIE HERBOLARIO 19,609.00 19,609.00 MAGALONA, ANNABELLE UYTIEPO (400.00) (400.00)MAGALONA, VENCHITO FANDAGANI 8,011.00 8,011.00 MAGUAD, KATHERINE MISTICA 0.20 0.20 MALALA, SALVADOR JR. GARGANERA - MALIGMAT, CHARLOTTE QUILLOPE 224.00 224.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 MALIJOC, ALEJANDRO PANDOY 18,224.00 18,224.00 MANALO, REMY GRACE CHERNIGUIN 3,410.00 3,410.00 MANAYON-LAMIS, MARY ANN LEYVA (5,228.00) (1,758.00) (3,470.00)MANGAO, ADOLFO SR. T 39,670.00 16,193.00 10,520.00 12,957.00 MANGAO, ALFREDO TINGSON 19,704.78 9,810.78 9,894.00 MANGAO, FERDINAND RONA 27,031.00 27,031.00 MANLOLO, VIRGILIO ORTIZ 11,750.00 10,276.00 1,474.00 MAPA, ERNIE FIGUEROA 13,650.00 13,650.00 MAPA, NEIL FIGUEROA 12,482.00 12,482.00 MAPLE, NATIVIDAD ARJONA 8,950.00 8,950.00 MARANON, ALFREDO GALICIA 7,325.99 7,325.99 MARAÑON, MAITA L. 8,480.00 8,480.00 MARTINEZ, DANILO R 8,652.00 8,652.00 MARTINEZ, FELICITACION NERVEZ - Masculino, Japhet 5,109.00 5,109.00 MATTI, ALICIA NESSIA 2,740.00 2,740.00 MAYOGA, CRISTINA NERI 16,169.96 16,169.96 MENDONES, WELMAN SANCHO 200,000.00 200,000.00 MENESES, EDWARD SR. GONZAGA 61,979.00 39,217.00 22,762.00 MENTIL, MARIO ALBA 12,925.00 12,925.00 MERIDOR, CELSA P 2,500.00 2,500.00 MIRASOL, RICARTHE GENOVEZ - MONSALE, ELIZABETH DELFINADO 500.00 500.00 MONTINOLA, JOSE BARRY D. 8,480.00 8,480.00 MORALES, MARIO GETIDA - MORANCIL II, MAXIMO I DE JESUS (100.00) (100.00)MORI, SILVERIO FLORES 249.60 249.60 MUÑEZ, RENATO 26,956.00 13,510.00 13,446.00 MURILLO, ANA THERESA ROJO - NANTA, EDGARDO TAÑO 16,284.00 16,284.00 NARIA, APRIL GLO GARCIA - NENE, GREMA OLIVEROS (1.00) (1.00)NIFRAS, MOISES 29,147.00 29,147.00 NISNISAN, LILY GRACE M. 9,640.00 9,640.00 NUÑAL, FRANCISCO DAPULAYAN 11,196.00 11,196.00 OCEJA, CHERYL ROSE YLIGAN 13,887.00 8,946.00 4,941.00 ODRADA, JOSEPHINE AYUPAN (8,540.00) (8,540.00)OMILIG, EMILY CIOCON 13,138.00 10,323.00 2,815.00 OÑATE, ANTONIO 5,140.00 5,140.00 ORBECIDO, MA. CRISTINA BASA 6,500.00 6,500.00 ORDENEZA, ROLANDO ASIN 6.35 6.35 ORDINARIO, MARY ANN CARTEL 11,294.00 11,294.00 OYOS, GARRY TITONG 11,670.00 11,670.00 PABILLO, CLAUDELIA JOSEFA SUNCUACO 1,443.65 1,443.65 PADILLA, BERNARDO CABALLERO 24,728.00 24,728.00 PAEZ, LARNY JOY ALOCILJA 7,213.00 7,213.00 PAGUNSAN, SOCORRO ILUSTRE 7,680.00 7,680.00 PALMARES, BENJAMIN SALFIN 26,390.00 26,390.00 PALTRIGUERA, CARMELA VINGSON (28.75) (28.75)

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 PANAGSAGAN, ALFONSO SISON - PANALIGAN, CELIA RIOFICA - PARCON, ROWENA TELLANO 6,022.00 6,022.00 PASTORAL, JOY JALANDONI 600.00 600.00 PATRIARCA, GEORGE 29,394.00 12,258.00 17,136.00 PELLEJO, MA. MINA NORBE (3,160.00) (3,160.00)PENDON, DELIA DEMAPANAG - PENUELA, DENNIS ANTHONY BELLOSILLO 7,960.00 7,960.00 PERARTILLA, LUCILLA CASTILLO 6,530.00 6,530.00 PETAREAL, LEOVIGILDA SOLACITO - PINEDA, MA. TEENA TUTANA 1,520.00 1,520.00 PINONGAN, MA. GIRLIE HIDALGO 10,238.00 10,238.00 PO, MELICORA SOTO 15,999.00 15,999.00 PONDIAS, ROLANDO RIGUIS 21,436.66 21,436.66 PONDIAS, ROSALIA POTICAR (980.00) (980.00)PONGYAN, EDUARDO TRUFIL 3,000.00 3,000.00 POROL, AMELIA GESTUPA 1,520.00 1,520.00 POSTRADO, JULIAN VILLANUEVA 9,826.00 9,826.00 RAMOS, MARIA ELOISA OLAERA FROYLAN 44,162.00 15,999.00 28,163.00 RAMOS, MARICON GELLA 8,261.00 8,261.00 RAMOS, ROBERT ARNOLD ALU-AD - RECELESTINO, CELEDONIA QUIA 28.75 28.75 RENDAJE, REYNALDO PIANO - RESUMA, VEBIAN PONGYAN 20,125.00 4,887.00 15,238.00 RETITA, ROLANDO JR. TAN 23,410.00 10,040.00 13,370.00 RIVERA, RAUL - 11,716.00 20,642.00 (526.00) (8,400.00)RIZALDE, RODOLFO ALAZA - ROBLES, REGINA GUISINGA 24,476.00 24,476.00 RODRIGUEZ, JOSE MARIE V 8,440.00 7,680.00 760.00 ROJO, RAMIL VILLANUEVA 13,145.00 13,145.00 RONDAIN, LAURO JR. GARCIA 20,998.00 20,998.00 SABIO, MARLON URETA 2,500.00 2,500.00 SABORDO, ELIZA MARIE CALISTON 5,281.00 5,281.00 SABORDO, FILMORE JR. CORDURA 5,660.00 5,660.00 SAGANSAY, GEMMA RODRIGUEZ 3,160.00 3,160.00 SALIDO, LEMUEL CORDERO 30,694.67 30,694.67 SALVILLA, SOTERO ABADA 4,536.00 4,536.00 SALVIO, JANE ALOB 7,210.00 7,210.00 SAN JOSE, PIERRE FRANCIS ALEJANO 620.00 620.00 SANOGAL, MA. LINA PELLEJO 8,768.20 4,128.20 4,640.00 SANOY, NONILON APANGCA - SANOY, SHIGRIED SALVALOZA 12,176.00 12,176.00 SANTIAGO, MARISSA TAN 6,226.00 6,226.00 SANTIAGO, RAUL SEDONIO 9,576.00 9,576.00 SARITO, MILDRED FROFUNGA (3,000.00) (3,000.00)SARON, JENNY DAHLIA ABLAO 23,135.00 14,665.00 8,470.00 SEDAYON, CRISPIN JR. PAUBSANON 9,640.00 9,640.00 SEGURA, DANILO FACTOLERIN - SEPICO, NATALE CLARO (1,100.00) (1,100.00)

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 SERONDO, MILLER V - SILVA, DIONISIO JR. QUIOCSON (810.00) (810.00)SILVA, DIOSCORO JR. CORRIDOR (18,000.00) (18,000.00)SIOSON, MARIANNE SOLACITO - SISMO-AN, JILL S (400.00) (400.00)SUANTE, BERNARDINO MAGALLANES - SUBALDO, KAREN ROTE (27.50) (27.50)SUMAGAYSAY, BEN BALAO 9,754.00 9,754.00 SUMAGAYSAY, DEE MAR LOGRONIO 12,090.00 12,090.00 SUMANTING, ROXENNE LOBATON 9,097.00 9,097.00 SUMAYLO, MELCHOR ALIGARBES 0.20 0.20 TABIANAN, CAROLINE TILANO 4,561.00 4,561.00 TABIANAN, IGMEDIO JABONETE 235,934.70 235,934.70 TABORADA, LILIAN RUTH ALILAIN 12,170.00 12,170.00 TAGALOG, CRISOSTOMO FLORES - TAGAMOLILA, JOAQUIN JR. FRANCO 16,172.00 16,172.00 TALLAFER, MARIANO, JR. PASTRANA 10,040.00 10,040.00 TAMPUS, CHERYL PABILLO 596.00 596.00 TAN, JOEVY GENIS 16,860.00 16,860.00 TANQUIS, MA. LIZETTE ROJO 13,126.00 13,126.00 TATAD, MAY THERESE LUÑGAY - TATAN, CRESENCIANO JR. PERIALDE 16,860.00 16,860.00 TIO, ELIZABETH SEGURA 10,900.00 10,900.00 TIROL, JESSEMONA LEDESMA 1,520.00 1,520.00 TONGSON, MARY MARCIA BARCELONA 3,917.00 3,917.00 TORPEZ, LUISA DELFIN 12,842.00 12,842.00 TROCINO, HENRY 14,241.00 14,241.00 TUMBAGAHAN, JENNIFER SANCHEZ (100.00) (100.00)TUMIMBANG, ERNELL DE JOYA 9,511.50 9,511.50 TUPAS, GLENDA MENDOZA 7,680.00 7,680.00 TUVILLA, FRANCIS GERARD YULO 82,340.50 82,340.50 UNTAL, CHERRYL V. (424.96) (424.96)UY, SHERALYN LIMSIACO 38,633.00 12,078.00 26,555.00 VALDEZ, PAZ JALEA (300.00) (300.00)VERAGUAS, RICARDO ANTENERO - VERDEFLOR, ANGEL MASCUÑANA - VERTOSIO, VICENTE ESCAMILLA - VIDAMO, TEOFIL CIOCON 16,860.00 16,860.00 VILLA, ADELIE BELLE DAWIS 19,244.96 19,244.96 VILLA, BENJAMIN BATADLAN 3,057.00 3,057.00 VILLA, ELBERT T. 10,854.00 10,854.00 VILLALBA, SHIELA TUPAS 5,265.00 5,265.00 VILLALUNA, JOHN ERIC FUENTEBELLA 16,792.00 16,792.00 VILLANUEVA, AGUINALDO DEOCAMPO - VILLANUEVA, ARLENE MALUNES 17,376.00 17,376.00 VILLANUEVA, VERNIE BALQUIN 6,320.00 6,320.00 VILLARMA, LOIDA HILARIO 20,120.00 20,120.00 VILLEGAS, BARTOLOME JR. ORILLA 4,419.96 4,419.96 VIÑAS, EVIJANE TAMBO 5,530.00 5,530.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 VITORINO, JOCY MAR CALAOR 3,550.00 3,550.00 YANONG, LANI GUSTILO 10,692.00 10,692.00 YANSON, DORONILA, MA. ELISA VICENTE 18,311.00 18,311.00 YULO, EMILIO III LIM 60,459.00 60,459.00 ZAFRA, HELEN ZALDIVAR - ZAFRA, MACARIO JR. LIMSIACO 41,864.17 29,640.00 12,224.17 ZARAGOZA, SHARON MIRASOL 36,130.00 36,130.00 ZAYCO, ISIDRO PEREZ 183,624.44 183,624.44 SUB-TOTAL 5,024,238.25 740,585.31 416,363.24 607,948.20 312,279.50 2,947,062.00

ADVANCES TO OFFICERS & EMPLOYEES - OTHERSAcuña, Dino 13,222.00 13,222.00 Agraviador, P. 15,377.00 15,377.00 Aguda, Leila 2,400.00 2,400.00 Alde, Janet 2,400.00 2,400.00 Alvior, Estanes 1,000.00 1,000.00 Amoso, Francis 2,600.00 2,600.00 Anita Guanzon Chua 15,720.00 15,720.00 Antiquera, James 16,808.00 16,808.00 Aquino, May Richie (3,120.00) (3,120.00)Arevalo, David 11,064.80 11,064.80 Arimas, Renato 5,218.75 5,218.75 ASENTISTA, NATIVIDAD R. 1,760.50 1,760.00 0.50 Asong, Oscar 3,090.00 3,090.00 Ayeng, Elena 1,940.00 1,940.00 Ban, Joely 2,400.00 2,400.00 BASCUG, MA. CONSOLACION T. 23,445.00 23,445.00 Baylin, Edgar 8,486.00 8,486.00 Bayona, Nestor 27,792.00 27,792.00 Bidan, Hernan 5,592.40 5,592.40 Caballero, Rovaline 4,080.00 4,080.00 Cañete, Marissa 2,509.98 2,509.98 Canson, Ricardo 3,090.00 3,090.00 CARDINAL, MANUEL 15,800.00 15,800.00 Carmona, Tranquilino 7,827.67 7,827.67 Catipay, Juna Dear 7,178.00 7,178.00 Cereneo, Susan 1,900.00 1,900.00 Chiongson, Roberto 17,136.00 17,136.00 Claims for unrelieved losses of current assets 17,676.73 17,676.73 Colmenares, Jesus 16,927.67 16,927.67 Cordova, Pearlyn (1,550.00) (1,550.00)Corriente, Melita 4,300.00 4,300.00 Coscolluela, Rafael 129,082.01 129,082.01 Cruz, Basilia 5,643.00 5,643.00 Cuachon, Merlinda 1,000.00 1,000.00 Dacles, Terence Paul 8,217.99 8,217.99 Danilo Amisola 11,338.00 11,338.00 Dapat, Josefa 1,900.00 1,900.00 Degillo, Gamma 252.00 252.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 DEMONTEVERDE, FRANKLIN 18,958.00 3,958.00 15,000.00 Diaz, Gerardo 6,066.00 6,066.00 Ditching, Ramon, Jr. 25,249.00 25,249.00 Drilon, Ray Allan 17,136.00 17,136.00 Duyo, Fatima 1,000.00 1,000.00 Dynadoll C. Trocio 12,158.00 12,158.00 Elaine G. Lagumbay (Probation) 13,884.00 13,884.00 Elesterio, Lucita 8,200.00 8,200.00 EMPIALES, NEMIA J. 10,175.20 10,175.20 Empil, Richard 1,186.00 1,186.00 Eso, Armando 5,218.75 5,218.75 Falcis, Rosana 2,400.00 2,400.00 Felipe Banzon 11,338.00 11,338.00 Fernando, Arvis 1,186.00 1,186.00 Frances Guanzon 12,258.00 12,258.00 Fuertes, Josephine 1,900.00 1,900.00 Gallego, Marilou 1,242.00 1,242.00 Galvan, Romulo 20,713.00 20,713.00 Garcia, Nilda 4,300.00 4,300.00 Garde, Emmanuel 11,418.80 11,418.80 Gardose, Elizabeth 2,400.00 2,400.00 Gasendo, Bernardo 3,735.00 3,735.00 Gatia, Josue 10,022.60 10,022.60 GAUDIEL, MARCELO 11,597.00 11,597.00 Gayares, Roselyn 1,900.00 1,900.00 Gellada, Pepito 30,876.00 12,258.00 18,618.00 Gena, Thelma 2,509.98 2,509.98 GEOLINGO, ELISEO (RTC) 15,800.00 15,800.00 Ginete, Humberto 1,000.00 1,000.00 Ginson, Oscar 8,470.00 8,470.00 Gomez, Carlota 2,509.98 2,509.98 Grace V. Tomaro 13,120.00 13,120.00 Gustilo, Ma. Rosario 1,900.00 1,900.00 Guzman, Leonita 1,900.00 1,900.00 HECHANOVA, AUBREY L. 12,610.00 4,390.00 8,220.00 Hentica, Ricardo 3,265.00 3,265.00 Inocentes, Cristina 1,900.00 1,900.00 Japitana, Bebe 2,400.00 2,400.00 Jardeleza, Hernane 10,656.00 10,656.00 Jinon, Rex 10,505.00 10,505.00 Juance, Sharon 8,561.00 8,561.00 JUAREZ, ELIZABETH GUINTOS (200.00) (200.00)Kathrine Go 13,048.56 13,048.56 Kho, J. 68,381.12 68,381.12 Labis, Florentino 12,244.00 12,244.00 Lacsi, Elizabeth 1,900.00 1,900.00 Lacson, Jed 5,219.15 5,219.15 Larena, Yolanda 2,400.00 2,400.00 Lastierre, Carlos III 7,540.00 7,540.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 Lastierre, Ma. Socorro 5,610.00 5,610.00 Leonor, Elvin 4,080.00 4,080.00 Libutan, Estefanio 12,856.00 12,856.00 Linga, Ma. Cecilia 1,900.00 1,900.00 Ma, Kathryn Dawn 1,900.00 1,900.00 MADAYAG, MA. JOY MARIDETH (700.00) (700.00)Magalona, Horace 5,592.40 5,592.40 Maglasang, Elmira 12,474.00 12,474.00 Maido, Leni Ann 24,738.00 24,738.00 Marie Grace C. Malata (Probation) 19,884.00 19,884.00 Melliza, P. 18,234.22 18,234.22 Mendiola, Edwin 3,165.00 3,165.00 Menente, Merelyn 2,400.00 2,400.00 Mondia, Ilona 1,900.00 1,900.00 Nilo M. Sarsaba 13,375.00 13,375.00 Ortega, Rosalyn 1,900.00 1,900.00 Pacheco, Ramon 1,186.00 1,186.00 Padios, Julius 5,806.40 5,806.40 Palermo, Consejo 19,705.00 (410.00) 4,820.00 15,295.00 Pamelo, Rosemarie 2,400.00 2,400.00 LIPA, GRACE PARREÑO 415,000.00 415,000.00 Peña, Olivia de la 3,348.50 3,348.50 Pereira, Rolando 6,136.00 6,136.00 Pines, Lucille 9,092.00 9,092.00 Ponsica, Rolando 17,795.67 17,795.67 PONTEVEDRA, VOLTAIRE 11,597.00 11,597.00 Pontino, Hecell 9,011.00 9,011.00 Proximo, Agusto (270.00) (270.00)RALLOS, AUGUSTUS 11,597.00 11,597.00 Rendon, Adelaida 4,852.80 4,852.80 Robles, Melinda 2,509.98 2,509.98 Rodriguez, Charito 5,660.00 5,660.00 RODRIGUEZ, FRANCISCO 14,906.00 14,906.00 Rosa, Orlando de la 2,540.00 2,540.00 Rufon, Anatacio (5,158.00) (5,158.00)Sales, Nona 2,400.00 2,400.00 Santes, Joseph Francis (3,339.56) (3,339.56)Say, Renato 5,218.75 5,218.75 Sendico, Elsie M. (PPO) 16,271.00 16,271.00 Simpas, Jose Gerard (Neg. Occ. District Jail 3,370.00 3,370.00 Sumagaysay,Dee Mae 2,826.66 2,826.66 Tabusares, Sergio 5,218.75 5,218.75 Tambanillo, Jose 5,218.75 5,218.75 Tan, Daisy 1,900.00 1,900.00 Terana, Norah Jane 11,306.00 11,306.00 Tionko, Abraham 5,002.80 5,002.80 Tolentino, Rainerio - Torre, Juanito 3,076.00 3,076.00 TRANQUILO, ROGER 11,597.00 11,597.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 Tusalem, Erlinda 1,900.00 1,900.00 Uriarte, Ma. Christy (PPO) 17,672.00 17,672.00 Ursos, Lilia 1,550.00 1,550.00 Vasquez, Ellen Marie 19,249.00 19,249.00 Vedad, N. 1,669.76 1,669.76 Villaflor, Daniel 12,474.00 12,474.00 Villanueva, John Eric 7,731.00 7,731.00 Villanueva, Q. 68,618.00 68,618.00 Vina, Enevigine 7,126.00 7,126.00 Viña, Floriza de la 7,092.00 7,092.00 Waldito, R. 1,125.00 1,125.00 Ybañez, Gorgonio 14,412.00 13,898.00 514.00 Ybañez, Nela 690.00 690.00 Yong, Arturo 1,000.00 1,000.00 SUB-TOTAL 1,765,061.52 629,946.56 33,768.50 58,985.64 14,620.00 1,027,740.82

ADVANCES TO OFFICERS & EMPLOYEES - CASH ADVANCEMALONG, ALEX AGUILLON 25,000.00 25,000.00

ADVANCES TO OFFICERS & EMPLOYEES - SPECIALADORIO, RAMONA GENTULIO 146,279.50 146,279.50 AGUILAR, ANGELITO REGALADO 242,600.00 242,600.00 AMANTE, FELIX 2,500.00 2,500.00 ARROYO, MELVIN 500.00 500.00 BALASAN, MA. JERRY JAGARAP 1,670,100.00 1,670,100.00 BAYER, REX DE LOS SANTOS 8,210.00 8,210.00 BERMEO, CHRISTINE APUHIN - BOCOL, SILVESTRA NAPIAR 10,859.90 10,859.90 BOLVES, RANDY BILLONES 93,000.00 93,000.00 BOOT, VICENTE 130.00 130.00 BORRA, RESURRECTION 495.00 495.00 CABALCAR, JOSYL PAGLOMUTAN 59,860.00 59,860.00 CALATRAVA, JEOFFREY VILLANUEVA 19,969.90 19,969.90 CAÑETE, MA. VICTORIA GEOLINGO 162,220.00 162,220.00 CAPATAR, PILAR GARBANZOS 58,000.00 58,000.00 CARISMA, ARABELLA NEMENZO 236,000.00 236,000.00 CENSURO, ASUNCION 6,198.20 6,198.20 COLOSO, ROSEMARIE CAMPOS 32,783.00 32,783.00 COMPERADA, TADIO SABALE 20,000.00 20,000.00 CORDERO, JENNYLIND DEMERRE 31,067.00 31,067.00 CORDOVA, CICERO FERNANDEZ - CRUZ, ARTURO DE LA 171.00 171.00 DASAS, EDEN ROSARIO IMPERIAL 1,639,349.59 1,639,349.59 DE LEON, CHERYL CATAGUE 176,340.00 176,340.00 DE ORO, MANUEL ABONG 808,010.00 808,010.00 DE RAMOS, IAN ABATA 692,900.00 692,900.00 DECENDARIO, SHARON JUANCE 165,404.00 165,404.00 DIAMANTE, RUBEN B 41,782.00 12,482.00 29,300.00 DIVINAGRACIA, MERLYN COSEBA (2,000.00) (2,000.00)

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 DONESA, ALIZA GARZON 48,000.00 48,000.00 ESPAÑOLA, WILFREDO EDIANEL 59,215.98 59,215.98 ESPINA, ROLANDO 3,200.00 3,200.00 EUSEBIO, LEONARDO COMBATE 12.50 12.50 FAMA, JESSICA GASENDO 60,000.00 60,000.00 FUENE, CLARITA D 96,200.00 96,200.00 GABAYA, MA. CHRISTINA SAN JUAN 20,000.00 20,000.00 GAHATON-SILVA, ANNA LEAH BAQUINQUITO 27,176.20 27,176.20 GAJO, VENUS JARA 152,361.00 152,361.00 GALLEGO, PLANTILA 101,000.00 101,000.00 GARCIA, MA. SOCORRO LOCSIN 51,500.00 51,500.00 GARCIA, MANUEL 2,951.90 2,951.90 GARCIA, MERLE LOPEZ - GARFIL, ROMINFA S. 225,999.00 226,000.00 (1.00)GARRUCHO, DAISY PINONGAN 79,576.00 79,576.00 GARRUCHO, GIONA IGUIZ 137,000.00 137,000.00 GELVOLEA, LUCILLE TRUMPETA 446,000.00 446,000.00 GOMEZ, MAYBEL MONTEALEGRE (9,050.00) (9,050.00)GUANCO, CECILIA BELENCION 71,000.00 71,000.00 GUINALON, SEFAFIN 750.00 750.00 GUMAPAS, JESSE FEDERICO - HACHERO, GENA CARBAJOSA (1.00) (1.00)HOM, AGUSTIN ZAYCO 50,000.00 50,000.00 IMPERIAL, RAMON 760.00 760.00 IMPORTANTE, RON SOTELO - JANOBON, BERNARDO 4,295.00 4,295.00 JAVIER, LEA BALLADOS 4,078.00 4,078.00 JIMENEA, GREGORIO 721.00 721.00 JIMENEA, NESTOR 28,000.00 28,000.00 JUMAYAO, SHEILA MAY MANAYON 59,449.86 59,449.86 LABONITE, NENA CELIS 300,000.00 300,000.00 LAGANSOA, RICHELLE MIJARES 45,403.00 45,403.00 LEDESMA, LAWRENCE NICONI - LEMONCITO, NARISSA MOLEÑO 150,000.00 150,000.00 LLAMADO, NIDA JUSTINIANI 1,036,600.00 1,038,000.00 (1,400.00)LLANES, NORALIE SINGUAY 110,100.00 110,100.00 LONZAGA, MA. CONCEPCION LINASAN 837,000.00 837,000.00 LOPEZ, JOSE 190.00 190.00 LOPEZ, MA. GIRLIE EREJE 27,785.00 27,785.00 LOPEZ, MA. SHEILA TINGSON 0.02 0.02 LUCASAN, ANNA MARIE GARZON 15,000.00 15,000.00 MAKILING, ELSIE ALCALDE 142,775.00 142,775.00 MALALA, SALVADOR JR. GARGANERA (31,043.00) (31,043.00)MALIBE, MAXIMO 218.00 218.00 MALIHAN, RICHARD YUKIDOC 56,500.00 56,500.00 MANAYON-LAMIS, MARY ANN LEYVA 5,228.00 5,228.00 MARAÑON, ALFREDO GALICIA 6,000,000.00 6,000,000.00 MARTINEZ -SEMBRANO, MA. EMILIA SANCELAN 75,200.00 75,200.00 MAYOGA, CRISTINA NERI 40,034.40 40,034.40

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 MEDEZ, EUFRINA 224.30 224.30 MELLIZA, JENNIFER MACAYA 23,440.00 23,440.00 ODIO, DINA MICHELLE TORCITA 12,477.00 12,477.00 ORDENEZA, ROLANDO ASIN (22,500.00) (22,500.00)OYOS, MA. CECILIA BANDO 386,860.00 386,860.00 PAGLUMOTAN, LOPE 125.00 125.00 PAGUIO, THERESA 3,815.34 3,815.34 PETAREAL, LEOVIGILDA SOLACITO 132,000.00 132,000.00 PIAD, OLIVER PASTERA 500,000.00 500,000.00 PONSARAN, ARTURO DEVILLES 70,000.00 70,000.00 PROSIA, LUCY PAMATI-AN 184,286.10 184,286.10 PURISIMA, MELVIN OLIMPO 300,000.00 300,000.00 RAMA, CARLOS DE LA 30,000.00 30,000.00 RAMOS, EUFEMIA ARSAGA - RAMOS, MARICON GELLA 86,777.20 86,777.20 RAVILLO, JOSE 2,000.00 2,000.00 RECELESTINO, CELEDONIA QUIA 33,000.00 33,000.00 ROBLES, RENE 124,958.00 124,958.00 SALVATUNA, JUVELINE OÑASA - SANOY, LILIA COPREROS 7,861.00 7,861.00 SANOY, SHIGRIED SALVALOZA 207,639.00 (416,300.00) 623,939.00 SANTIAGO, FORTUNATO 500.00 500.00 SANTILLAN, AMELIA 1,350.00 1,350.00 SARITO, MILDRED FROFUNGA 3,500.00 3,500.00 SARNICULA, JOCELYN ARENAS 193.00 193.00 SEGUNDINO, CORNELIO ERASMO 976,063.04 976,063.04 SEMBRANO, JESUS 90.00 90.00 SIBOLBORO, ROMULO AROGAR 62,000.00 62,000.00 SUANTE, TERESITA ACANA (560.00) (560.00)TAN, MARY CHAN BOL-ANON 86,000.00 86,000.00 TOGA, RUPERTO 3,400.00 3,400.00 TUBOLA, ELMER TASIC 795,750.00 785,750.00 10,000.00 TUPAS, GERARD INOCENTES JAVELLANA 132,000.00 132,000.00 VELOSO, JOEBEN SEVILLA 29,900.00 30,100.00 (200.00)VILLALUNA, JOHN ERIC FUENTEBELLA 566,800.00 566,800.00 VILLEGAS, SANDRA 46,380.00 46,380.00 ZARAGOZA, SHARON MIRASOL (22,930.00) (22,930.00)ZAPANTA, FELDIA PALOMATA - SUB-TOTAL 21,617,313.93 13,343,080.54 1,151,695.10 490,141.00 225,597.00 6,406,800.29

Annex J-3

Province of Negros OccidentalAging of Cash Advances - EEDDAs of December 31, 2011

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

PETTY CASH FUNDALABATA, AURA MARIE SABAJAS 5,278.55 5,278.55 ALBARICO, MARIVEN ECHAVEZ 73.65 73.65 ALISAN, ROGER LAMBUZON 20,000.00 20,000.00 ARANETA, MARIA FE PORTILLO 25,000.00 25,000.00 ARGUELLES, CARMELO SORATOS 0.00 ARRIESGADO, NELFA ALCALA (0.80) (0.80)BERAMIDA, SHARON CAÑIZARES 25,000.00 25,000.00 CAGATULLA, ESTHER NAVA 14,520.00 14,520.00 CALAOR, EDMUND RAMOS 25,000.00 25,000.00 DE LA PEÑA, NIDA ISABEL CABALDE 20.77 20.77 DESPI, MARCELINA MACAPAYONG 73.50 73.50 DIAZ, AMELITA BALANDRA (7.50) (7.50)DISCAYA, DAVID PALAWAN 109.64 109.64GANON, THELSY JARDELEZA 71,392.50 75,000.00 (3,607.50)GRIJALDO, DIOSA MOMBAY 20,240.00 20,240.00 LAMELA, TERESITA PEPINGCO 8,735.00 8,726.50 8.50 LIMAS, JOAN MATAMORO 25,000.00 25,000.00 MALEZA, MIRALUNA TUMAMBO 8,958.55 8,958.55 MOLEÑO, JANET TOGLE 22,500.00 22,500.00 OCALEÑA, JOYCE EJERCITADO 25,000.00 25,000.00 PABILLO, CLAUDELIA JOSEFA SUNCUACO 1,340.20 617.20 723.00 PORTILLO, ANNABELLE ATANOSO 28,036.54 20,867.74 7,168.80 ROQUE, JOVENTINO JOSEP 4,271.25 4,271.25 ROSADIA, MAILA DENOSTA 0.00 SAÑO, MARTA PUERTAS 10,906.00 10,906.00 SUASIN, GLONIE OPADA 0.00 SUCALDITO, ERNESTO D 5,000.00 5,000.00SUYOD, ELIZABETH BESONAYA 20,000.00 20,000.00 TRIBACO, MELECIO MA-APNI 6,252.00 6,252.00TUPAS, MEDEL FUENTES 50,000.00 50,000.00 VASQUEZ, ELLEN MARIE JALANDONI 2,133.00 2,133.00SUB-TOTAL 424,832.85 372,533.71 35,352.64 (3,615.80) - 20,562.30

PAYROLL FUNDAGUIRRE, PAMELA WHITE 5,954.07 (0.20) (0.03) 5,954.30GANZON, ELVIRA LIBO-ON 900.00 900.00 GARRUCHO, DAISY PINONGAN 267,115.78 267,115.78JARDIOLIN,MILAGROS L. 9,244.87 (0.01) 6,618.07 2,626.81ORDENEZA, ROLANDO ASIN 5,000.00 5,000.00SALVADOR, JOSE MARI MEDINA 6,164.02 6,164.02SORRE, JULIETA CORRAL 9,518.71 9,518.41 0.30 SUB-TOTAL 303,897.45 9,518.21 - (0.01) 7,518.04 286,861.21

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

ADVANCES TO OFFICERS - EMPLOYEES ESTERA, EILEEN JEAN JALANDRA 57,500.00 57,500.00

ADVANCES TO OFFICERS - EMPLOYEES AGGARI, HENRY ESPINA 3,520.00 3,520.00 ALCABAZA, LEONARDO SR. SABROSO 210.00 210.00 ANSAG, MA. ELENA CRUZ DE LA 0.00 ANTENERO, ARTEMIO SR. CANOY 15,470.00 5,420.00 10,050.00 APOLINARIO, DOROTHY JUSON 359.40 359.40 ARGUELLES, CARMELO SORATOS 64,160.00 64,160.00 BANCAYA, RHITT LOPEZ 0.00 BATHAN, LIZETTE LOPEZ 2,306.00 2,306.00 BERDEN, NERIZA PAQUIT 0.00 BILBAO, PATRICIA CARMEN L. 13,920.00 13,920.00 BOHEROM, ANDREA MARIE ARTAJO 0.00 CAGATULLA, ESTHER NAVA 3,950.00 3,950.00 CALSEÑA, RICARDO DITCHING 1,280.00 1,280.00 CASIS, KAREN GRACE DELA PEÑA 0.00 CORDERO, JENNYLIND DEMERRE 32,751.00 10.00 330.00 (1,645.00) 34,056.00 CUBID, RODRIGO ESCOLLAR 15,200.00 15,200.00 DAGDAGAN, EDGARDO ESTOPA 3,520.00 3,520.00 DE RAMOS, IAN ABATA (4,936.00) (4,936.00)DECENDARIO, SHARON JUANCE 11,431.00 11,431.00 DELA GENTE, RICARDO SR. BICO 0.00 DEMEGILLO, FRISCO JR. POLICARPIO 2,340.00 2,340.00 DONESA, ALIZA GARZON 16,240.00 16,240.00 ESTOLAS, JOSELYN M. 2,306.00 2,306.00 EXITO, KRISTINE ANN A. 820.00 820.00 GAHATON, ANNA LEAH BAQUINQUITO 17,828.00 17,828.00 GARRUCHO, GIONA IGUIZ 11,431.00 11,431.00 GELOGO, JOCELYN CORGOS 50.00 50.00 GERALDOY, EVELYN GUANHING 5,000.00 5,000.00 GLARAGA, ANA LIZA T 10,265.00 10,265.00 GONZALES, FELICITO CAYUDITHAN 1,940.00 1,940.00 GRIJALDO, JESUSA SUPERTICIOSO 0.00 HINOLAN, ANTHONY CORDOVA 15,592.00 14,385.00 1,207.00

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 IGNACIO, ESTER JANE TOLENTINO 3,220.00 3,220.00 JAPZON, MARUJA MANICANI 14,564.96 14,564.96 JARDIOLIN, MILAGROS LEDESMA 10,581.30 10,581.30 JIMENEA, MILA DULMAN 4,030.00 4,030.00 JISON, THEA MARIE MARAVILLA 220.00 220.00 LABIS, CARMELA GENOLOS 0.00 LEDESMA, MA. ESTRELLA RIEGO 0.00 LLAMAS, ROGELIA LIMACO 10,000.00 10,000.00 MALAGAN, JELYN SUANICO 755.00 755.00 MALIHAN, RICHARD YUKIDOC 14,160.00 14,160.00 MALUNES, AZELA LUNGAY 10,075.00 10,075.00 MASCULINO, JAPHET TOLENTINO 4,512.00 11,040.00 (7,038.00) 510.00 MOGUL, ROMULO RHOEL CARMINALES 0.00 MORI, SILVERIO FLORES (79.90) (80.00) 0.10 MOSCARDON, JEREMIAS MANUEL JR. KATALBAS 5,589.00 5,589.00 MUDANZA, XENIA MELODY MOCON 3,220.00 3,220.00 NENE, GREMA OLIVEROS 37,928.00 1.00 37,927.00 OCALEÑA, JOYCE EJERCITADO 4,030.00 4,030.00 OLVIDO, ROLANDO DELAR 1,920.00 1,920.00 OSCIANAS, TERESA SARON 6,309.76 6,309.76 PABILLO, CLAUDELIA JOSEFA SUNCUACO 2,400.00 2,400.00 PACHEO, JUANITO NONESCO 11,220.00 6,110.00 5,110.00 PARPA, MYRE GEOLINGO 14,540.00 14,540.00 PECHERA, EVA TANGARORANG (20.00) (20.00)PENDON, CARMELITA DEMAPANAG 0.00 PINONGAN, MA. GIRLIE HIDALGO 13,320.00 13,320.00 PUEBLO, EDUARDO JISON (1,200.00) (1,200.00)ROJO, MENZI JOY BEDAYO 0.00 ROQUE, JOVENTINO JOSEP 12,995.16 12,995.16 SARNICULA, JOCELYN ARENAS 4,097.00 4,290.00 (193.00)SESPEÑE, MARIE THERESE Y 15,390.00 15,390.00 SEVERINO, MA. TERESA OQUIAS 11,020.00 11,020.00 SILVA, ANNA LEAH GAHATON 12,380.00 12,380.00 SUBONG, BOBBY GONZALES 10,530.00 5,420.00 5,110.00 Taleon , Jeanalyn 8,430.00 8,430.00 TAMPUS, CHERYL PABILLO 0.00 TIONKO, TERESITA STA. ANA 0.00 TOLOSA, ELMORE SUPERIANO 0.00 TRASPADILLO, LILIBETH ABADA 13,920.00 13,920.00 TUPAS, GERARD INOCENTES JAVELLANA (60.00) (60.00)UGHAYON, FERNANDO SASAN 9,808.00 9,808.00 VALENCIA, JOSEPH GEDEONI CAÑAL 15,252.00 15,252.00 VARGAS, MERCILOU MANOJO 160.00 160.00 VILLAMOR, JULIE ANN TORTOGO 60.00 60.00 VILLANUEVA, RIO SALGADO 5,415.00 5,415.00 SUB-TOTAL 537,645.68 208,411.18 44,787.00 46,286.00 27,307.10 210,854.40

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

ADVANCES TO OFFICERS & EMPLOYEES - OTHERSACUÑA, MARICEL 1,660.00 1,660.00 RIVERA, GLENN M. 435.00 435.00 SUB-TOTAL 2,095.00 - - 435.00 - 1,660.00

ADVANCES TO OFFICERS & EMPLOYEES - SPECIALCORDERO, JENNYLIND DEMERRE 10,145.00 145.00 10,000.00 DE RAMOS, IAN ABATA 1,400.00 1,400.00 MANSINARES, CRISTINE CASINDAC 125,000.00 125,000.00 NENE, GREMA OLIVEROS 97,000.00 97,000.00 PUEBLO, EDUARDO JISON 14,712.00 14,712.00 ROJO, MENZI JOY BEDAYO 548,520.72 548,520.72 SESPEÑE, MARIE THERESE Y 128,500.00 128,500.00 TIONKO, TERESITA STA. ANA 238,300.00 238,300.00 TOLOSA, ELMORE SUPERIANO 214,000.00 214,000.00 SUB-TOTAL 1,377,577.72 378,012.00 311,000.00 145.00 1,400.00 687,020.72

Annex J-4

Province of Negros OccidentalAging of Cash Advances - SEFAs of December 31, 2011

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

ADVANCES TO OFFICERS & EMPLOYEES - SPECIALALFERI, IDA SEGUNDINO 3,226,380.96 3,226,380.96 BOLIVAR, MA. LIZA 24,500.00 24,500.00 ESPANOLA, LILIAN DRILON 680.00 680.00 HACHERO, GENA CARBAJOSA 4,258,982.14 4,258,232.14 750.00 MALALA, SALVADOR JR. GARGANERA 64.16 64.16 OBANDO, L. 690.00 690.00 ONOP, AIRO 40,800.00 40,800.00 PALTRIGUERA, CARMELA VINGSON 4.00 4.00 SUB-TOTAL 7,552,101.26 7,484,613.10 750.00 4.00 680.00 66,054.16

Annex J-5

Province of Negros OccidentalAging of Cash Advances - TRUST FUNDAs of December 31, 2011

AccountACCOUNTABLE OFFICER CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

PETTY CASH FUNDPINONGAN, JUVY M. 100,000.00 100,000.00 SARITO, MILDRED FROFUNGA 24,500.00 24,500.00 SUB-TOTAL 124,500.00 124,500.00 - - - -

PAYROLL FUNDSALVATUNA, JUVELINE OÑASA -

ADVANCES TO OFFICERS - EMPLOYEES ABALAJON, JOSE MARIE ANTONIO 10,598.00 10,598.00 ALVAÑEZ, ARTHUR AGUSTIN 13,670.00 13,670.00 BANTILAN, HENRIETO BATILO 9,478.00 9,478.00 CASPILLO, TOMASA TABIOLO 428,670.00 428,670.00 GARDE, EDNA BACOLOD 2,992.00 2,992.00 GUANCO, CECILIA BELENCION 7,920.00 7,920.00 PANES, MA. LUZ PONCE 13,670.00 13,670.00 SUB-TOTAL 486,998.00 476,086.00 2,992.00 - 7,920.00 -

ADVANCES TO OFFICERS & EMPLOYEES - OTHERSMADRONA, DIONELA FLORES 7,840.00 7,840.00 SUB-TOTAL 7,840.00 - - 7,840.00 -

ADVANCES TO OFFICERS & EMPLOYEES - SPECIAL AURINO, MARGARITA TAGUN 209,800.00 209,800.00 BELICENA, NORBERTO NOEL JR. LAMELA 7,400.00 7,400.00 CABAGAY, PERLA GUGUDAN - CANSON, ANTONIA CAÑETE 278,400.00 278,400.00 CIELO, EVELYN ADLA-ON 415,554.00 415,554.00 FERNANDEZ, EDSEL D. - GABAYA, MA. CHRISTINA SAN JUAN 127,000.00 127,000.00 GRAVANTO, MERLYN FANTONALGO 196,950.00 196,950.00 JOQUINO, NATALIA MABAQUIAO 135,000.00 135,000.00 MONTERO, ALEJANDRO LIBO-ON 44,291.54 44,291.54 PABON, EMILIO 98,727.03 98,727.03 PAPIO, SUZETTE GICARAYA 303,600.00 303,600.00 PELAYO, JESUSA ANGAY - SAN JOSE, MARIA ELENA BULIGAN 144,035.00 144,035.00 TUTOR, LUISA GARCIA 222,778.56 222,778.56 SUB-TOTAL 2,183,536.13 1,836,167.56 196,950.00 7,400.00 - 143,018.57

Annex J-1

Province of Negros OccidentalSUMMARY - Aging of Cash AdvancesAs of December 31, 2011

FUND - AccountAMOUNT OF CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007 GENERAL FUND

104 PETTY CASH FUND 970,197.32 770,000.00 - - - 200,197.32 106 PAYROLL FUND 1,861,964.41 1,820,095.41 41,869.00 - - - 148-1001 ADVANCES TO OFFICERS & EMPLOYEES -TRAVEL 19,996.00 (13,200.00) 16,040.00 (100.00) - 17,256.00 148-1001-10001 ADVANCES TO OFFICERS & EMPLOYEES -EMPLOYEES 5,024,238.25 740,585.31 416,363.24 607,948.20 312,279.50 2,947,062.00 148-1001-10002 ADVANCES TO OFFICERS & EMPLOYEES -OTHERS 1,765,061.52 629,946.56 33,768.50 58,985.64 14,620.00 1,027,740.82 148-1002 ADVANCES TO OFFICERS & EMPLOYEES -CASH ADV. 25,000.00 - - - - 25,000.00 148-1002-10001 ADVANCES TO OFFICERS & EMPLOYEES -SPECIAL 21,617,313.93 13,343,080.54 1,151,695.10 490,141.00 225,597.00 6,406,800.29

31,283,771.43 17,290,507.82 1,659,735.84 1,156,974.84 552,496.50 10,624,056.43 EEDD

104 PETTY CASH FUND 424,832.85 372,533.71 35,352.64 (3,615.80) - 20,562.30 106 PAYROLL FUND 303,897.45 9,518.21 - (0.01) 7,518.04 286,861.21 148-1001 ADVANCES TO OFFICERS & EMPLOYEES -TRAVEL 57,500.00 57,500.00 148-1001-10001 ADVANCES TO OFFICERS & EMPLOYEES -EMPLOYEES 537,645.68 208,411.18 44,787.00 46,286.00 27,307.10 210,854.40 148-1001-10002 ADVANCES TO OFFICERS & EMPLOYEES -OTHERS 2,095.00 - - 435.00 - 1,660.00 148-1002 ADVANCES TO OFFICERS & EMPLOYEES -CASH ADV.

148-1002-10001 ADVANCES TO OFFICERS & EMPLOYEES -SPECIAL 1,377,577.72 378,012.00 311,000.00 145.00 1,400.00 687,020.72 2,703,548.70 1,025,975.10 391,139.64 43,250.19 36,225.14 1,206,958.63

SEF

104 PETTY CASH FUND

106 PAYROLL FUND - - - - - 148-1001 ADVANCES TO OFFICERS & EMPLOYEES -TRAVEL

148-1001-10001 ADVANCES TO OFFICERS & EMPLOYEES -EMPLOYEES

148-1001-10002 ADVANCES TO OFFICERS & EMPLOYEES -OTHERS

148-1002 ADVANCES TO OFFICERS & EMPLOYEES -CASH ADV.

148-1002-10001 ADVANCES TO OFFICERS & EMPLOYEES -SPECIAL 7,552,101.26 7,484,613.10 750.00 4.00 680.00 66,054.16 7,552,101.26 7,484,613.10 750.00 4.00 680.00 66,054.16

FUND - AccountAMOUNT OF CASH ADVANCE

as of 12-31-11 2011 2010 2009 2008 2006-2007

TF

104 PETTY CASH FUND 124,500.00 124,500.00 106 PAYROLL FUND - - - - - 148-1001 ADVANCES TO OFFICERS & EMPLOYEES -TRAVEL

148-1001-10001 ADVANCES TO OFFICERS & EMPLOYEES -EMPLOYEES 486,998.00 476,086.00 2,992.00 - 7,920.00 - 148-1001-10002 ADVANCES TO OFFICERS & EMPLOYEES -OTHERS 7,840.00 - - - 7,840.00 - 148-1002 ADVANCES TO OFFICERS & EMPLOYEES -CASH ADV.

148-1002-10001 ADVANCES TO OFFICERS & EMPLOYEES -SPECIAL 2,183,536.13 1,836,167.56 196,950.00 7,400.00 - 143,018.57 2,802,874.13 2,436,753.56 199,942.00 7,400.00 15,760.00 143,018.57

CONSOLIDATED SUMMARY BY ACCOUNT

104 PETTY CASH FUND 1,519,530.17 1,267,033.71 35,352.64 (3,615.80) - 220,759.62 106 PAYROLL FUND 2,165,861.86 1,829,613.62 41,869.00 (0.01) 7,518.04 286,861.21 148-1001 ADVANCES TO OFFICERS & EMPLOYEES -TRAVEL 77,496.00 44,300.00 16,040.00 (100.00) - 17,256.00 148-1001-10001 ADVANCES TO OFFICERS & EMPLOYEES -EMPLOYEES 6,048,881.93 1,425,082.49 464,142.24 654,234.20 347,506.60 3,157,916.40 148-1001-10002 ADVANCES TO OFFICERS & EMPLOYEES -OTHERS 1,774,996.52 629,946.56 33,768.50 59,420.64 22,460.00 1,029,400.82 148-1002 ADVANCES TO OFFICERS & EMPLOYEES -CASH ADV. 25,000.00 - - - - 25,000.00 148-1002-10001 ADVANCES TO OFFICERS & EMPLOYEES -SPECIAL 32,730,529.04 23,041,873.20 1,660,395.10 497,690.00 227,677.00 7,302,893.74

44,342,295.52 28,237,849.58 2,251,567.48 1,207,629.03 605,161.64 12,040,087.79

SUMMARY BY YEAR: As of Dec. 31, 2010 As of Dec. 31, 2011 AMOUNT % OF TOTAL AMOUNT % OF TOTAL

2006-2007 OR EARLIER 13,912,898.26 32.2% 12,040,087.79 27.2%2008 955,646.43 2.2% 605,161.64 1.4%2009 6,643,754.04 15.4% 1,207,629.03 2.7%

UNLIQUIDATED BALANCES PERTAINING TO PREVIOUS YEARS 21,512,298.73 49.8% 13,852,878.46 31.2%GRANTED IN 2010 21,722,986.47 50.2% 2,251,567.48 5.1%GRANTED IN 2011 28,237,849.58 63.7%T O T A L 43,235,285.20 100.0% 44,342,295.52 100.0%