REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF JUSTICE
NATIONAL PROSECUTION SERVICE
OFFICE OF THE CITY PROSECUTOR
________________________City of Pasig

________________________________Arnold Bautista Subdivision

Development, Inc. represented by
Arnold G. Bautista
Complainant,

-versus- NPS #
_________________2020-12151
FOR: Qualified Theft

________________________________Ella Cruz and Ana Patricia Cruz

Respondents.

X-------------------------------------------x

COMPLAINT AFFIDAVIT

I, Arnold G. Bautista, of legal age, married, and with residential

address at ______________________, Blk 5, Lot 10, Alfonso Street,
Brgy. Laon Laan, City of Malolos, Bulacan, with the assistance of
counsel, do hereby deposes and states the following:

1. THAT, I am the Company President of Arnold Bautista

Subdivision Development, Inc. (ABSDI), a corporation duly
organized and existing under the Philippines laws with principal
office address at 30th Floor, Robinsons-Equittable Tower,
ADB Avenue, Ortigas Center, Pasig City________________,
where it may be served with summons and other processes of
the Honorable Office.

2. THAT, _______________, ABSDI is engaged in the business of

real estate business___________________________;

3. THAT, I am executing this complaint affidavit because of the

different incidents where the company’s employees, Ella Cruz
and Ana Patricia Cruz, stole a large amount of money with
grave abuse of confidence from the earnings of the company;

FACTUAL BACKGROUND

4. THAT, in January 15, 2017, Ella Cruz started to work for

ABSDI the company as an Office Clerk who is in charge of
 communicating with the homeowners of ABSDI and other its
prospective clients, and receiving monthly installments from
the homeowners;

5. THAT, in February 20, 2017, Ana Patricia Cruz, started to

work with the company as anwas hired by ABSDI as an
Accounting Clerk. As such, she wasShe is the person-in-
charge of processing all the requests for disbursements from
other departments of the company;

6. THAT, one of our clients, Desiree Del Valle, approached and

informed me and Matthew Esteves, ABSDI’s Operations
Manager, that she paid her monthly amortization for the
months of January and February of 2019 in the total
amount of Php2,000,000.00 to Ella Cruz but no official
receipt was issued to her in those two instances. Attached
herewith are the copies of the Acknowledgement Receipts
attached as ANNEX “A”
THAT, in (date), (name) was hired by the company to be its
_______________. His task was to ensure that the
___________________________. Attached as ANNEX “A” is a copy of the
list of payrolls of the employees of ______ (gawa nalang tayo ng
attachments);

7. THAT, in thean Aaudit Report report which was conducted by

the Internal Auditor of ABSDI, Catherine Mallari, the
Internal Auditor of ABSDI, on the books and accounts of
accounts under the custody of Ella Cruz and Ana Patricia
Cruz for the calendar years 2017 to 2022, . a shortage
amounting to P4,000,000.00 was discovered. The audit revealed
that a large amount of money collected from the company’s
clients was not remitted in ABSDI account and several checks
were drawn and disbursed for expenses not actually authorized
and incurred by the ABSDI. Attached herewith is the Affidavit of
Catherine Mallari, Internal Auditor of ABSDI, as ANNEX “B”;
for the company’s expenses and income for the years
__________________, its result showed that a large amount of money
was not remitted to the company from the earnings of the
_____________________ to the clients and some documents did not
tally with each other. Attached herewith is the Affidavit of
__________________ as ANNEX “B”,

8. THAT, after receiving the Audit Report of the Internal Auditor of

ABSDI, I immediately sent notices to Ella Cruz and Ana Patricia
Cruz to hear their explanation on the discrepancies discovered
from their accounts. Attached herewith is the Audit Report
 conducted by Catherine Mallari covering the years 2018 and
2019 as ANNEX “C”;
the audit report also revealed that a ________________ were used for
__________________ but did not match the expected income for the
company. Attached here with is the Audit Report conducted by
__________________ for the years 2016 AND 2017 as ANNEX “C”;

9. THAT, for the years _____________, 2018 and 2019, the

company has lostlost a total amount an income of amounting
to Php 4,000,000.00 ________________, comprising of
P2,000,000.00 unremitted collections and P2,000,000.00
unauthorized expenses. which should have been remitted to
the company

10. THAT, the fraudulent transactions started in ____ 2018

when the twohree former employees of the company
conspired to falsify different documents in order to
consummate their evil motives;

11. THAT, it is a company procedure that all collections and

deposits from the clients should be monitored and documented.
_______________ dispatched to different clients should be
monitored and documented by the dispatcher _______________.
Being in-charge of the collections, Ella Cruz intentionally
reported a higher amount of deposit of Php2,000,000.00
although it was not actually remitted to the company’s
accounts;
However instead of recording the __________________ dispatched,
(name) records a lower volume _______________________;

12. THAT, when the Internal Aauditor comparedred the official

receipts and deposit slips of the company vis-à-vis the
Collection and Deposit Report prepared by Ella Cruz, Bank
Confirmation, all thdispatcher’s record files, payment receipts
and order slips, all the records did not tally;

13. THAT, the discrepancy in the collection and deposit is

evidenced by the Acknowledgement Receipts, Collection and
Deposit Report and Bank Statement showing the collection and
remittances in the accounts of ABSDI which showed that Ella
Cruz;

14. THAT, it is the company’s policy that all disbursement

vouchers must be signed and approved by the Company
President;
 15. THAT, Ana Patricia Cruz processed several disbursement
vouchers without my consent and approval. Subsequently,
checks were drawn against the company’s account in the total
amount of Php2,000,000.00 in the years 2018 and 2019 for
expenses not actually incurred by ABSDI;

16. THAT, Ana Patricia Cruz prepared the Reports of Checks

Issued which included checks amounting to Php2,000,000.00
were in the nature of the company’s expenses when in fact, it
was for her personal use;

17. THAT, the Internal Auditor discovered that the subject

disbursement vouchers were not approved by the Company
President, thus, the expenses incurred were unauthorized;

18. THAT, in her letter-answer dated March 21, 2020, Ella Cruz
admitted that there were instances that she utilized the
payment of power and water supply application of their clients
but denied that it totaled P4,000,000.00;

19. THAT, in her letter-answer dated March 22, 2020, Ana Patricia
Cruz admitted that she started utilizing the company’s money
for her personal use, specifically for the treatment and
medication of her ill mother as early as 2018;

20. THAT, the fraudulent transactions started in 2018 when the

two former employees of the company conspired to falsify
different documents in order to consummate their evil motives;

21. THAT, the dispatcher (name) often record in the Dispatcher

Record File a __________________. The discrepancy in the
recording is evidenced by the documentation made by the
_________________ based on the delivery receipts the driver has
and the listed order of the customer. Because of the
_____________________, the company incurred losses;

THAT, the accounting staff (name) receives the full amount of

payment delivered to the client but only remits a portion of it as
recorded in the dispatcher’s record file;

THAT, the fraudulent transactions were also in conspiracy with its _______________ (name) as all the
transactions were with his authority and he also benefited from the proceeds of it;

THAT, some of the employees of the company are knowledgeable of these transactions and they are
even given a part of the proceeds unremitted to the company for their silence;
THAT, it also appeared in the audit report that a large amount of cash collection were not remitted to
the company for the years ___________. The cash collections were usually paid directly to the company
and received by ________________ as the one who is in charge of the company’s account, but the
unremitted cash collections from __________________ were concealed by her because both of them
conspired to successfully benefit from the company’s cash collections. Attached herewith is the
Summary of Unremitted Cash Collection for the year ___________________ audited by
____________________ for the years ___________________ as ANNEX “D” and ANNEX “E”
respectively;

22. THAT, on ________________ some employees approached the

management and confessed all the fraudulent transactions
committed by _________________________ against the company.
Attached herewith as ANNEX “F”, ANNEX “G”, ANNEX “H” and
ANNEX “I” are the affidavits of _____________________
respectively;

THAT, one of our clients _________________, also approached me

and informed me that on _________________, (name) received a check
payment from his company for the ___________________ delivered
amounting to Php ___________________ but when the payment was
delivered to the company, it was already converted to cash. (name)
also instructed (name) to deposit the other payment amounting to
Php ________________ to his personal _____ bank account with the
account number ________________________. Attached herewith is a
copy of the deposit slip of ______________ to the ______ Account of
_____________ as Annex “J” and the copy of __________ check and
acknowledgment receipt as Annex “K”;

23. THAT, in the case of People of the Philippines vs. Trinidad A.

Cahilig, the Supreme Court held that the elements of Qualified
Theft committed with grave abuse of confidence, are as follows:

1. Taking of personal property;

2. That the said property belongs to another;
3. That the said taking be done with intent to gain;
4. That it be done without the owner’s consent;
5. That it be accomplished without the use of violence or
intimidation against persons, nor of force upon things;
6. That it be done with grave abuse of confidence.

24. THAT, ___________________ Ella Cruz and Ana Patricia Cruz,

took the money of the company by taking advantage of their
positions. Their intent to gain is clear in the use of a carefully
planned and deliberately executed scheme to commit the theft;

25. THAT, there is a conspiracy when two or more persons come

to an agreement concerning a felony and decide to commit it,
Well settled is the rule that in conspiracy, direct proof of a
 previous agreement is not necessary as it may be deduced from
the mode, method, and manner by which the offense was
perpetrated. It may be inferred from the acts of the accused
before, during, or after the commission of the crime which,
when taken together, would be enough to reveal a community of
criminal design, as the proof of conspiracy is frequently made
by evidence of a chain of circumstances 3;

26. THAT, the fraudaulent series of acts committed by

____________________ Ella Cruz and Ana Patricia Cruz are in
violation of Revised Penal Code;

27. THAT, I am executing this Affidavit to attest to the truth of the

foregoing matters and to serve whatever purpose it may have.

IN WITNESS WHEREOF, I have hereunto affixed my signature

this 20th_____ day of May 2020.___________________.

ARNOLD G.
BAUTISTA_____________________

Affiant

SUBSCRIBED AND SWORN to before me this 20th ____ day of

May 2020___________________, I hereby certify that I have personally
examined the Affiants, and that I am fully convinced that they
voluntarily executed the foregoing Affidavit and that they read and
understood the contents thereof.

ATTY. SEALTIEL VILLAREAL

_____________________________
ADMINISTERING OFFICER

IBP No. 12345, 1/1/2019, Pasig City

PTR No. 67890, 2/1/2019, Pasig City