Anya Hotels & Resorts Corporation
Client Assistance Schedule
June 30, 2018
NOTE: The list below is not exhaustive. We may request further information/documents/data as we proceed with our procedures.
YEAREND SUBSTANTIVE
Account Classification
Financial Statement Package 1
Client Data
Related Party Information
Confirmation Requests
Contract, Minutes of Meetings 1
and Certifications
Description
Trial balance classified according to balance sheet and profit and loss
account positions as of June 30, 2018
2 Draft Financial Statements
3 Supporting computations/schedule for the disclosures
4 Signed management representation letters
5 Client's adjusting entries, if any
6 Supporting documents of CAJEs made
1 Updated Articles of Incorporation, if any
2 Latest Organizational Chart
3 Budget for 2018
4 Latest General Information Sheet
1 Complete list of related parties with details as to the following (please
provide certification of completeness):
-Nature of transaction
-Amount of transaction
-Outstanding balance
1 Bank Confirmation Letters
2 Bank Confirmation Replies
3 Receivable Confirmation Letters
4 Receivable Confirmation Replies
5 Certificate of completeness of all bank accounts
6 Related Party confirmation letters
7 Related Party confirmation replies
8 Contact information of the recipients (list of contact, email address)
Signed copies of minutes of the meetings of the Shareholders and the
Board of Directors from January 1, 2018 to date
2 Certification as to the completeness of the minutes of meetings by the
Corporate Secretary
3 Signed Contracts/Agreements materialized in 2018 together with the
certification as to the completeness of the list and copies of all significant
contracts/agreements
4 Legal confirmations request for legal firm lawyers
Legal Confirmation Reply
Summary of outstanding cases (if any)
5 Corporate Secretary Confirmation Letter
6 Corporate Secretary's Certifications, Board Resolutions, List of
Stockholders and Officers
7 Details of any communications, written or oral, that has occurred with
regulatory agencies (e.g., BIR, SEC, BOC, etc.), if any
Journal entries 1 Journal Entry Files from January 1, 2018 to date
2 Journal Entries for the month of July 2018

Income, Deferred and Other 1

Taxes Draft Income Tax Returns
2 Current and deferred income tax computation
3 Copies of quarterly income tax returns with corresponding Ors/Deposit
Slip (1702Q)
4 EWT 1601E BIR Form
5 FWT 1601F BIR Form
6 WT on Wages 1601C BIR Form
7 CWT 2307 Form
8 CWT 2307 Form
9 Tax Assessments from BIR, if any
10 Review for the RR disclosures

Financial statements 1 Details of cash dividend declaration during CY2018, if any

disclosure requirements
2 Board resolution on the approval of the June 30, 2018 financial
statements
proceed with our procedures.

Proposed Date of
Requested Date To Be Provided By? Date Provided Status
Submission

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Progress Tagging: Status
Open 100%
In Progress 0%
Overdue 0%
Received 0%
Total 100%

Per Client Per SGV

Comments (e.g. impact to Comments (e.g. impact to timing,
timing, efficiencies) efficiencies)
Anya Hotels & Resorts Corporation
Client Assistance Schedule
June 30, 2018

Progress Tagging:
Open
In progress
Reopened
Received
Total

NOTE: The list below is not exhaustive. We may request further information/documents/data as we proceed with our procedures.
Task

Cash
Listing of all cash in bank accounts (including closed accounts during the year)
Bank reconciliations of all bank accounts as of June 30, 2018
List of outstanding checks, deposits in-transit and unreleased checks as of June 30, 2018
Passbooks for all bank accounts
Bank confirmation letter request for all bank accounts
Cash receipt and disbursement book from June 15, 2018 to July 15, 2018
Listing of interbank transfers from June 2018 to July 2018
Receivables
Breakdown schedule of the following accounts:
A/R VARIOUS
Advances to Fuego Hotels
Advances To Supplier/Contractor
Advances To AHR1
Aging Schedule of Receivables, if any
Rollforward schedule and current year analysis of allowance on trade receivables (based on PAP)
List of invoices as of June 30, 2018 that are subsequently collected to date
Credit memos and other adjustments to Accounts Receivable as of June 30, 2018
Inventories
Inventory Listing as of June 30, 2018
Reconciliation of inventory per count and per inventory listings (supporting documents)
Schedule of slow-moving and non-moving inventories
Schedule of inventory-in-transit, if any
Receiving reports prepared for June 2018 and July 2018
Supports for the validation of Inventory Costing - Based on the samples to be generated
Schedule of inventory obsolescence
Other Current Assets
Schedule of the following:
Prepaid expenses
Input Vat
Refundable deposits
VAT Rollforward and Reconciliation
Supporting documents for prepaid insurance
Property and Equipment
Lapsing schedule of property and equipment as of June 30, 2018
Schedule of properties acquired as of June 30, 2018
Schedule of properties disposed as of June 30, 2018
Details of fixed assets acquisitions and disposals by type which agree to the lapsing schedule
Schedule of Repair and Maintenance (from January 1, 2018 to June 30, 2018)
List of fully depreciated PPE up to date
Details of gains/losses of disposals
Other noncurrent assets
Schedule of the Amortization of Computer Software
Trade and Other Payables
Contracts supporting the retention payable
Schedule of the following accounts: "Accounts Payable"
Accounts Payable
Retention Payable
Advances from RLC
Advances from AHR1
Accrued expenses
AP Supplier
Guest Deposit

Statutory Payable (i.e., Output VAT, SSS and mandatory benefits payable, WT-Expanded, WT-Compensation)
Aging of Trade and other payable, if any
Accounts payable recorded from June 15, 2018 to July 15, 2018
Check vouchers generated generated subsequent to June 30, 2018
Stockholders Equity
Rollforward of Stockholders Equity from January to June 30, 2018
Details and supporting documents of dividends declared and paid and stock issuances during the year, if
any.
Personnel Cost
Salaries and Wages Expense Schedule as of June 30, 2018
Payroll Register as of June 30, 2018
Employee Database as of June 30, 2018
Summary of New Hires and Resignation/Retirement from January 1, 2018 to June 30, 2018
Revenue
Breakdown schedule of "Other Income"
Breakdown schedule of "Room Revenue"
Breakdown schedule of "F&B Revenue"
Analysis on monthly revenues
Official receipts and related supporting documents - Samples to be generated and communicated
Occupancy rate every month
General and Administrative Expenses
Nature and breakdown schedule of Cost of Sales
Breakdown schedule of the following GA Expenses:
Taxes and Licenses
Advertising expense
Utilities
Professional and consultancy fees
Pre-operating expenses
Research and development - food tasting
Supplies
Depreciation Expense
Association dues
Joining Fee/Membership Fees
Laundry & Dry Cleaning Expense
Association Dues
Management Fees
Cable TV
Interest Expense
Interest Expense
 Status
77 100%
0 0%
0 0%
0 0%
77 100%

ceed with our procedures.

Commitment
Target Date Overall Status Date Received Tagaytay
Date

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Remarks
Annexes: Letters and Certificate Templates

Annex 1: Corporate Secretary Confirmation Form Annex 5: Certificate of Completeness of Bank

Annex 2: Letter to Legal Counsel Annex 6: Petty Cash Confirmation Letter

Annex 3: Completeness of Legal Counsel Certification Annex 7: Receivable Confirmation Letter

Annex 4: Bank Confirmation Letter Annex 8: Intercompany Balances Confirmation

of Completeness of Bank Accounts

Confirmation Letter

e Confirmation Letter

any Balances Confirmation Letter

 Miescor Builders, Inc.
Client Assistance Schedule
December 31, 2016

Balances Sheet Accounts

Top Level Sub Level Breakdown
Cash and Cash Equivalents
Local - Cash in Bank

Foreign - Cash in Bank

Working Fund

Trade and Other Receivables

Accounts Receivable - Customers Billed Contract Receivable

Retention From Contracts

Accounts Receivable - AffiliatesBilled Contract Receivable-MBI

Non-trade Receivable - MBI
Non-trade Receivable- MRI
Due From MBI
Due From MLI
Due From MRI
Accounts Receivable - Employees Advances to Officers and Employees
Other Receivable
Interest Receivable
Downpayment to Suppliers
Advances to Suppliers
Refundable Deposit
Accounts Receivables-SSS
Non-Trade Receivables

Allowance for Doubtful Accounts-Trade

Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts

Unbilled Contract Receivable
Materials and Supplies - at cost
Inventories-Materials

Other Current Assets

Input VAT-Capital Goods
Input VAT-Services
Input VAT-Services Non Residential
Input VAT-Goods Domestic
Input VAT-Goods Importation
Input VAT-Capital Goods-Amortization
Property and Equipment
Property and Equipment

Under Construction

Softwares

Other Noncurrent Assets

Def Input VAT-Capital Goods
Def Input VAT-Capital Goods-Amortization
Trade and Other Payables
Job in Progress

Accounts Payable

Accrued Expenses
Due to Government Agencies
Other Non-Trade Payable
Payroll-Related Remittance Payables
Billings in excess of costs and estimated earnings on uncompleted contracts
Downpayment from Contracts

Long - term Debt

Current
Non-Current
Accrued Retirement Liability
 30-Sep-16 Date Received To be provided by Status
Documents Requested Requested date

Bank reconciliations of all bank accounts 11/15/2016 12/13/2016 Received

List of outstanding checks, deposits in-transit and
unreleased checks to date, etc. 11/15/2016 12/13/2016 Received
Details of short term investments including its
maturity dates and respesctive certificate of
investments, if any 11/15/2016 12/15/2016 Received
Bank statements/passbooks 11/15/2016 12/13/2016 Received
Bank Reconciliation 11/15/2016 12/13/2016 Received
List of outstanding checks, deposits in-transit and
unreleased checks to date, etc. 11/15/2016 12/13/2016 Received
Details of short term investments including its
maturity dates and respesctive certificate of
investments, if any 11/15/2016 12/15/2016 Received
Bank statements/passbooks 11/15/2016 12/13/2016 Received
Schedule of Dollar Accounts 11/15/2016 12/13/2016 Received
Schedule of Petty Cash and Revolving Fund 11/15/2016 1/3/2016 Received
Schedule of Clearing 11/15/2016 1/3/2016 Received

Schedule of Contracts (receivables) 11/15/2016 12/15/2016 Received

Aging of Contracts (receivables) 11/15/2016 12/15/2016 Received
Aging of Retention 11/15/2016 12/15/2016 Received
Schedule of Retention From Contracts 11/15/2016 12/15/2016 Received
Schedule of Intercompany receivables 11/15/2016 Not Started
Not Started
Not Started
Not Started
Not Started
Not Started
Schedule of Advances 11/15/2016
Not Started
Schedule of Interest 11/15/2016 Not Started
Aging of Downpayment to Suppliers 11/15/2016 Not Started
Aging of Advances to suppliers 11/15/2016 Not Started
Schedule of Refundable Deposit 11/15/2016 Not Started
Schedule of SSS-Receivable 11/15/2016 Not Started
Aging of Nontrade 11/15/2016 Not Started
Schedule of allowance for doubtful accounts and
rollforward of allowance for bad debts with details
of the following: 11/15/2016 12/13/2016 Received
provision for the year (computation/schedule) 11/15/2016 12/13/2016 Received
written off for the year 11/15/2016 12/13/2016 Received
reversal for the year 11/15/2016 12/13/2016 Received
Impairment analysis for BCR, BRR and UCR 11/15/2016 12/13/2016 Received

Aging of Unbilled Contract Receivable 11/15/2016 Not Started

Schedule of Unbilled contact 11/15/2016 Not Started
Schedule of materials 11/15/2016 Not Started
Reconciliation of material 11/15/2016 Not Started

Schedule of Input Vat 11/15/2016 Not Started

Not Started
Not Started
Not Started
Not Started
Not Started

Rollforward of Property and Equipment 11/15/2016 Not Started

Schedule of Additions & Disposal 11/15/2016 Not Started
Lapsing of Property and Equipment 11/15/2016 Not Started
Schedule of settlement -Under construction 11/15/2016 Not Started
Rollforward of Under construction 11/15/2016 Not Started
Rollforward of Software
Schedule of Additions & Disposal 11/15/2016 Not Started
Lapsing of Software 11/15/2016 Not Started

Lapsing of Capital Goods - Amortization 11/15/2016 Not Started

Schedule of Capital Goods 11/15/2016 Not Started

Schedule of JIP 11/15/2016 12/13/2016 Received

Settlement Schedule 11/15/2016 Not Started
Rollforward of JIP 11/15/2016 Not Started
Aging of Accounts Payable 11/15/2016 Not Started
Schedule of Accounts Payable 11/15/2016 Not Started
Schedule of accrued expense - miscellaneous.
Please also provide basis for accrual under
remarks column 11/15/2016 1/3/2016 Received
Supporting Schedule of Due to GA 11/15/2016 Not Started
Aging of Other Non-Trade Payable 11/15/2016 Not Started
Schedule of Payroll -Related Payable 11/15/2016 12/13/2016 Received

Aging of Downpayment 11/15/2016 1/3/2016 Received

Schedule of application of downpayment 11/15/2016 1/3/2016 Received

Schedule of long-term debt 11/15/2016 12/15/2016 Received

Schedule of related interest expense 11/15/2016 12/15/2016 Received

Schedule of retirement liability 11/15/2016 Not Started

Actuarial report 11/15/2016 Not Started
Remarks 31-Dec-16 Status Date Received To be provided by To be provided by
Requested date

1/9/2017

1/9/2017

1/9/2017
1/9/2017
1/9/2017

1/9/2017

1/9/2017
1/9/2017
1/9/2017
1/9/2017
1/9/2017

1/9/2017
1/9/2017
1/9/2017
1/9/2017
1/9/2017
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42744
1/9/2017
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1/9/2017
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1/9/2017
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1/9/2017
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1/9/2017
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1/9/2017
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1/9/2017
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1/9/2017
1/9/2017
Remarks
 Miescor Builders, Inc.
Client Assistance Schedule
December 31, 2016

Income Statements
Top Level Documents Requested
Revenue Contract revenue per project
Contract revenue of projects per month
Profitability reports
Accomplishment reports
Actual costs incurred
Budgeted costs (with estimated completions date)
Cost of Contracts
Monthly schedule of JIP per project
Monthly breakdown of number of employees with average salaries per rank e.g. (rank and file, supervisors,
managers and key management personnel)
Schedule of the following expenses per project, per month:
a. Materials and supplies
b. Subcontracting costs/labor
c. Transportation (Gas &Oil)
d. Professional services
e. Rent
f. Taxes & fees
g. Insurance
h. Repairs and maintenance
Variance analysis per project for the following costs:
a, materials
b. labor
Contracts for the following costs:
a. professional services
b. subcontractor costs
c. rent
d, insurance
Commission Income
Schedule of Commission income (Revenue from trading of goods less related expenses)
Monthly breakdown of number of employees with average salaries per rank e.g. (rank and file, supervisors,
General andmanagers and key management personnel)
Schedule of the following expenses per project, per month:
a. Contracted services - professional services
b. Contracted services – other services
c. Rent
d. Utilities
e. Transportation
f. Taxes and licenses

Other Inco Schedule of gain on sale of assets

Schedule of interest income
Schedules of income for sale of scrap materials
Schedule of foreign exchange gain/losses
 30-Sep-16 Commitment Date Date Received To be provided by Status Remarks
Requested date

Not Started
Not Started
Not Started
11/15/2016 n/a 12/15/2016 Received
Not Started

Not Started

Not Started
Not Started
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
Not Started
Not Started
Not Started
Not Started
Not Started
Not Started
Not Started
Not Started

Not Started

Not Started
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received
11/15/2016 n/a 12/13/2016 Received

11/15/2016 n/a 12/13/2016 Received

Not Started
Not Started
Miescor Builders, Inc.
Confirmation Replies and Accounts Monitoring
December 31, 2016

Code Bank Accounts Address

16 MBI CC01 Asia United Bank 145 Katipunan Avenue, Brgy St. Ignatius, Quezon City
16 MBI CC02 Banco De Oro Anonas Street corner k-6 East Kamias, Quezon City
G/F Berkely Residences, Katipunan Avenue, Loyala
16 MBI CC03 Banco De Oro Heights, Quezon City
16 MBI CC04 Banco De Oro Meralco Center, Ortigas Avenue, Pasig City
G/F Renaissance 2000 Tower, Meralco Avenue,
16 MBI CC05 Bank of Commerce Pasig City

Bank of the 299 Katipunan Road Corner Escaler Street,

16 MBI CC06 PhilippineIslands Loyola Heights, Quezon City
16 MBI CC07 CitiBank Fort and Ester Building, 22 Missouri Street
16 MBI CC08 Mesala Inc. Meralco Center, Ortigas Avenue, Pasig City

Rizal Commercial Esteban Abada Comer Rosa Alvero Streets,

Banking Loyola Heights, Quezon City
16 MBI CC09 Corporation
United Coconut SMRC Building, Katipunan Avenue,
16 MBI CC10 Planters Bank Loyola Heights, Quezon City
16 MBI CC11 Union Bank Meralco Avenue Corner Onyx Street Saphire Road
 Confirmation request
Contact Person Email Address Contact Number
date
Rosario Consuelo Go-Aquino 24-Oct-16
Ma. Elizabeth Torcuator 24-Oct-16

Jocelyn T Paz 24-Oct-16

Patricia Cruz 24-Oct-16

Cheryl Foronda 24-Oct-16

Agnes Limson 24-Oct-16

Lala Mariano 24-Oct-16
Ma. Cynthia Soluren 24-Oct-16

Elisa Asuncion 24-Oct-16

Cynthia Vibal 24-Oct-16

Hazel Antivola 24-Oct-16
Date Sent Reply Date

24-Oct-16
24-Oct-16

24-Oct-16
24-Oct-16

24-Oct-16

24-Oct-16
24-Oct-16
24-Oct-16

24-Oct-16

24-Oct-16
24-Oct-16