SOP Exhibits

Title:

Title of Positions (Cash Sales Thru PNB) - Annex C

SOP Number : GM-DN01

WAREHOUSE ASSISTANT - WA-01

OR

FIELD CLERK - FC - 01

SUBJECT: SOP NO. : GM-DN01
DATE ISSUED : April 11, 1984
CASH SALES THRU PNB DATE EFFECTIVE: June 1,1984
SUPERSEDES : MOM No. DMO 08003


1. Issues AAP in two (2) copies (original - PNB; duplicate - Operations Officer)
based on allocation schedule.

2. Picks-up validated duplicate deposit slips from the bank at the end of the day.

3. Reconciles duplicate deposit slip as against triplicate deposit slip presented
by the client and notes same.

4. Prepares AI and stamps "AI ISSUED" on the duplicate and triplicate deposit slip.

5. Indicates variety and quantity purchased based on AAP #2 and corresponding
AI No. in the duplicate and triplicate deposit slip.

6. Presents to the Warehouse Supervisor the AI.

7. Prepares the weekly RCD - Cash Sales thru PNB.

8. Forwards to the Operations Officer weekly all copies of the documents prepared and
issued as well as the weekly RCD together with the duplicate and triplicate deposit
slips.


CASHIER - CDO-01


SUBJECT: SOP NO. : GM-DN01
DATE ISSUED : April 11, 1984
CASH SALES THRU PNB DATE EFFECTIVE: June 1,1984
SUPERSEDES : MOM No. DMO 08003

1. Case 1

a. Picks-up the validated duplicate deposit slip (DS-2) from PNB at the end
of the day either personally or thru a duly authorized representative

b. Reconciles the duplicate deposit slip as against validated triplicate
deposit slip (DS-3) presented by the client.

c. Notes the triplicate deposit slip, if there are no discrepancies, and returns
to client for presentation to the Operations Officer for issuance of AI.

d. Accepts the triplicate deposit slip (corresponding AI issued and AI no.
indicated therein) from the Operations Officer at the end of the day.

e. Prepares the weekly RCD - Cash Sales thru PNB for submission to the
Accounting together with the duplicate and triplicate deposit slips.

2. Case 2

a. Accepts verified duplicate and triplicate deposit slips from the Operations
Officer.

b. Verifies the weekly RCD-Cash Sales thru PNB for submission to the
Accounting Section together with the verified duplicate and triplicate
deposit slips.

PROVINCIAL ACCOUNTANT - PACNT-01

SUBJECT: SOP NO. : GM-DN01
DATE ISSUED : April 11, 1984
CASH SALES THRU PNB DATE EFFECTIVE: June 1,1984
SUPERSEDES : MOM No. DMO 08003

1. Verifies submitted RCD - Cash sales thru PNB and the duplicate and triplicate
deposit slips.

2. Reconciles sales issuances per WSIs as against deposit slips and bank
tickets (weekly) and bank statement (monthly)

3. Confirms deposits made under the scheme.


PROVINCIAL OPERATIONS OFFICER - POO-01



SUBJECT: SOP NO. : GM-DN01
DATE ISSUED : April 11, 1984
CASH SALES THRU PNB DATE EFFECTIVE: June 1,1984
SUPERSEDES : MOM No. DMO 08003


1. Case 1

a. Assists the Provincial Manager in the proper implementation of this scheme.

b. Recommends to the Provincial Manager other measures necessary to
improve the scheme's implementation.

c. Prepares AAP for issuance to PNB thru client.

d. Indicates the variety and quantity purchased in the triplicate deposit
slips (duly noted by the Cashier) based on AAP #2.

e. Prepares AI for approval by the Provincial Manager.

f. Indicates AI No. in the triplicate deposit slip.

g. Forwards to the Cashier all copies of the triplicate deposit slips
at the end of the day.

2. Case 2

a. Prepares Allocation Schedule (AS) for approval by the Provincial Manager.

b. Transmits approved AS to authorized WA or FC and PNB one week before
actual allocation period covered by the AS.

c. Verifies copies of AAP, AI and validated deposit slips submitted by the WA or
FC.

d. Forwards verified documents to Cashier (duplicate and triplicate deposit
slips) and to the Accounting Section (AI).

e. Monitors the activities of the WA or FC and conducts surprise inspections
as authorized by the Provincial Manager.

PROVINCIAL MANAGER - PM-01

SUBJECT: SOP NO. : GM-DN01
DATE ISSUED : April 11, 1984
CASH SALES THRU PNB DATE EFFECTIVE: June 1,1984
SUPERSEDES : MOM No. DMO 08003

1. Requests authority from the C.O. before the implementation of the scheme.

2. Responsible for the over-all implementation of the scheme as authorized.

3. Executes a Memorandum of Agreement with PNB concerning the scheme.

4. Ensures compliance to the approved policies and procedures.

5. Formulates/implements modifications and/or revisions necessary to adopt the
scheme to the needs of the province subject to confirmation of concerned C.O.
officials, copy furnished MSD for information purposes.

6. Approves Authority to Issue.

7. Authorizes WA/FC thru an Office Order to issue AAP and AI based on Allocation
Schedule in Case 2 of this scheme's implementation.

8. Approves Allocation Schedule prepared by the Operations Officer.

9. Authorizes the Operations Officer to conduct surprise inspections of the
activities of the WA/FC concerning the scheme.