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Republic of the Philippines

Department of Justice
OFFICE OF THE CITY PROSECUTOR
CAGAYAN DE ORO CITY
ENTERPRISE BANK, INC.
Complainant,
I.S. CASE NO. ______________
-versusTIDOR, IRISH
Respondent.
x - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -x
JUDICIAL AFFIDAVIT-COMPLAINT OF
JESRIEL JOSEPH AZARCON
PRELIMINARY STATEMENT
I, Jesriel Joseph Azarcon, Filipino, of legal age, employee, and a
resident of ______________________, with the assistance of counsel,
under oath depose and state that:
A. That the purpose of this affidavit is to prove that the Accused in this
case, Irish Tidor, with grave abuse of confidence, did not report and
did not account for the field collections assigned to her and facilitated
three fictitious loan accounts also assigned to her.
That I had given my answers on the questions below in a language
which I fully understand, stated with full consciousness and I did so
under oath and that I may face criminal liability for any false testimony
or perjury.
1.

Q:
A:

Please state your name and personal circumstances.


I am Jesriel Joseph Azarcon, married/single/separated, a
resident of _______

2.

Q:
A:

What is your occupation?


I am an Internal Auditor of complainants branch in
Koronadal City.

3.

4.

Q:

What is the purpose in executing this affidavit?

A:

To prove that Irish Tidor, with grave abuse of confidence, did


not report and did not account for the field collections
assigned to her and facilitate three fictitious loan accounts
also assigned to her.

Q:

You said earlier that you are the current Internal Auditor of
complainants Koronadal Branch, correct?
Yes.

A:
5.

Q:
A:

On what capacity do you represent the bank?


I am the authorized representative of the complainant bank
in filing this Judicial Affidavit.

6.

Q:
A:

Do you have any proof regarding your authority.


Yes, I have with me the Secretarys Certificate issued
in my favor.

7.

Q:

I am showing you a Secretarys Certificate issued by


Enterprise Bank, Inc. on _________ signed by ??? in
favor of Jesriel Joseph Azarcon. Is this the Secretarys
Certificate you are referring to?
Yes, maam.

A:

8.

A:

You have just identified this Secretarys Certificate;


hence I am marking it as EXHIBIT A. Do you
confirm this?
Yes.

A:

Do you know the respondent, Irish Tidor, Ms. Tidor for


brevity?
Yes.

9.

10.
A:

How and why do you know her?


I know her because I was tasked by Enterprise Bank,
Inc. to conduct a field work and to come up with an
audit report on its Koronal Branch Microfinance
where Ms. Tidor was also employed as an External
Account Officer in the same branch.

11.
A:

12.

As an External Account Officer, what does Ms. Tidor do?


As the said External Account Officer, Ms. Tidors main
function is to collect cash payments from the banks
borrowers in different centers assigned to her and then to
issue them provisional receipts.
How do you know all of these?

A:

As an Internal Auditor, I am tasked to audit accounts


remitted by External Account Officers of Branches I, II, III
and also to conduct audit report.

13.

Q:
A:

What do you mean by audit report?


An audit report is

14.

Q:

You said earlier that Ms. Tidors main function is to collect


cash payments from the banks borrowers in different
centers assigned to her. What are different centers assigned
to Ms. Tidor?
The centers assigned to her are the centers of Belo,
Guanzon, Gumamela, Maibo, Martinez, Marcos, Megaland
and Tagumpay.

A:

15.

Q:
A:

16.

Q:

A:

17.

Q:
A:

18.

Q:

What happened, if any, on May 18 to 26 of 2011 that is in


relation to your job as an Internal Auditor?
During those dates, I conducted a field verification and
investigation on the Koronadal branch Microfinance field
collections particularly on the accounts assigned to External
Account officer Irish Tidor
After conducting a field verification and investigation on the
Koronadal branch Microfinance field collections, what did
you do next, if any?
I submitted an audit report dated May 31, 2011 to the Board
Audit Committee of Enterprise Bank, Inc.
Do you have any proof regarding such audit report dated
May 31, 2011?
Yes.
I am showing to you a document with a subject
Audit Report Koronadal Branch Unaccounted Field

A:
19.

Q:
A:

20.
A:

21.

Q:

A:

22.

23.

24.

25.

Collections dated May 31, 2011 prepared by


complainant and noted by ???. Is this the audit
report you are referring to?
Yes, It is one and the same.
You have just identified this Audit Report; hence I am
marking it as EXHIBIT B. Do you confirm this?
Yes.
Based on your audit report, what did you find out regarding
the accounts of Ms. Tidor?
I found out that there were field collections that were
unreported and unaccounted by Ms. Tidor. Furthermore,
there were three fictitious loan accounts which were
facilitated by Ms. Tidor
What were the instances that made you lead to the
conclusion that Ms. Tidor was responsible of unaccounted
field collections, if any?
Ms. Tidor was able to manipulate the collections by just
receiving the cash from the clients/center without issuance
of provisional receipt (PR) and only affixed her signature on
savings and loan ledger cards of clients, on center logbook
and/or pieces of paper to acknowledge that she received the
cash payment, as observed in twenty-seven (27) occasions
out of the thirty-four (34) counted incidents. The other seven
(7) incidents were due to tampering of provisional receipts
and understated amounts upon remittances.

Q:

Do you have any evidence to support your statement?

A:

Yes, I have with me

Q:

???

A:

???

Q:

???

A:

???

Q:

In the said thirty-four (34) incidents, how much money did


Ms. Tidor collected from the banks clients of which no

A:

26.

corresponding provisional receipts where issued and/or


tampered such provisional receipts and hence were not
remitted to the bank, if any?
The total amount is thirty-two thousand and
nineteen pesos (P32,019.00).

A:

*** I am showing to you the tampered provisional receipts.


Are these the same tampered provisional receipts that you
are referring to?
Yes.

27.

Q:
A:

???
???

28.

Q:

???

A:

???

Q:

You said earlier that there are twenty-seven (27) incidents


where Ms. Tidor was able to manipulate field collections.
What are these incidents?
There were four (4) incidents in Guanzon Center
where there was non-issuance of provisional receipts
of the total amount of five hundred ninety-four
pesos (P594.00) that was collected by Ms. Tidor.
The same thing happened in Martinez Center where
in twenty-two (22) incidents, the total amount of
twelve thousand five hundred fifty-six pesos
(P12,556.00) was collected but no provisional
receipt was issued. And one (1) incident in Marcos
Center where the amount of two thousand seven
hundred twenty pesos (P2,720.00) was collected
but still Ms. Tidor failed to issue a corresponding
provisional receipt.

29.

A:

30.

31.

Q:

???

A:

???

Q:

???

A:

???

32.

33.

Q:

???

A:

???

Q:

What is then the total amount of the field collections made


by Ms. Tidor wherein she did not issue the corresponding
provisional receipts?
Fifteen thousand eight hundred seventy pesos (P15,
870.00).

A:

34.
A:

???
???

35.

Q:
A:

???
???

36.

Q:
A:

???
???

37.

Q:

You said earlier that there are other seven (7) incidents,
what are these incidents?
She tampered the provisional receipts in those
incidents. There was one (1) incident in Gumamela
Center where she tampered the provisional receipt
and joggled the collection. Two (2) incidents in
Maibo Center where she also tampered the
provisional receipts to understate remittance of nine
thousand one hundred sixty pesos (P9,160.00).
One (1) incident in Megaland Center where she
understated the remittance of one hundred pesos
P100.00 and tampered its corresponding provisional
receipt. The same thing happened in Tagumpay
Center where in three (3) incidents, she collected the
amount of six thousand eight hundred eightynine pesos (P6,889.00) and tampered its
corresponding provisional receipt to understate such
remittance.

A:

38.

39.

A:

???
???

Q:
A:

???
???

40.

Q:

???

A:

???

41.

A:

What is then the total amount of the field collections made


by Ms. Tidor where she tampered the corresponding
provisional receipts to understate the remittance or joggle
the collections, if any?
Sixteen thousand one hundred forty-nine
pesos (P16,149.00).

42.

Q:
A:

???
???

43.

Q:

???

A:

???

Q:

???

A:

???

44.

45.
A:

46.

Q:
A:

47.

Q:

A:
48.

Q:

A:

Why do you say that such provisional receipts were


tampered?
There were evident alterations on the Yellow (duplicate)
copy of such provisional receipts that were submitted. These
alterations can be seen on the client/center names, amount
in words and in figures.
*** Do you have any proof regarding the tampered
provisional receipts?
Yes.
*** I am showing to you the tampered provisional receipts.
Are these the same tampered provisional receipts that you
are referring to?
Yes.
*** You have just identified these tampered
provisional receipts; hence I am marking it as
EXHIBIT D. Do you confirm this?
Yes.

49.

Q:

A:

50.

51.

Q:

Based on your audit report, there were three fictitious loan


accounts facilitated by Ms. Tidor. Under whose accounts did
Ms. Tidor made such loans?
It was in the loan accounts of Lorna Silvederio, Sherryl
Sinoy and Tenie Galeno.

A:

As to the account of Lorna Silvederio or Ms. Silvederio for


brevity, when was the loan enrolled?
The loan was enrolled on November 22, 2010.

Q:

When was the loan proceeds released to her account?

A:

The loan was released on February 25, 2011.

52.

How much money was released to her account?


The amount was seven thousand pesos (P7,000.00).

53.

Q:
A:

54.

Q:
A:

55.

Q:

A:
56.

How did you come to know about the fictitious loan under
her account?
During my fieldwork in Belo Center, I met with Ms.
Silvederio. I asked her if she received any loan proceeds
disbursed to her account on February 25, 2011. She denied
it. She also stated that the signature appearing in the
Summary Releases and Promissory Note were not her own.
Do you have any proof in writing of her denial in receiving
the loan released to her account?
Yes. Ms. Silvederio executed a Sworn Statement on May
24, 2011 denying the receipt of the said loan.
I am showing to you a Sworn Statement executed by Ms.
Silvederio dated May 24, 2011, denying the receipt of the
amount of seven thousand pesos (P7,000) as loan released
to her account. Is this the same Sworn Statement that you
are referring to?
Yes.
You have just identified this Sworn Statement; hence
I am marking it as EXHIBIT ?. Do you confirm
this?
Yes.

57.

Q:

A:

58.

Q:

A:
59.

60.

Q:

Q:

A:
62.

Q:

A:
63.

*** Do you have any proof to show the Ms. Silvederios


legitimate signature appearing in her Savings Account
specimen signature cards on file?
Yes.
*** I am showing to you specimen signature cards showing
the legitimate signature of Ms. Silvederio. Are these the
same signature cards that you are referring to?
Yes.

A:
61.

*** What documents are available, if any, to confirm Ms.


Silvederios declaration that the signatures appearing in the
Summary of Loan Releases and Promissory Note were not
her own?
The Savings Account specimen signature cards of Ms.
Silvederio will show her legimate signatures aside from her
signature in the Sworn Statement that she executed. The
signatures in both documents are inconsistent with the
signatures in the Summary of Loan Releases and
Promissory Note.

*** You have just identified these specimen signature


cards; hence I am marking it as EXHIBIT ?. Do
you confirm this?
Yes.
*** Do you have any proof of the Summary of Loan
Releases and Promissory Note that will show the
supposed signatures of Ms. Silvederio of which were
declared by her as not her own and are not
consistent with her legitimate signatures as shown
by EXHIBIT ? and EXHIBIT ??
Yes.
I am showing to you the Summary of Loan Releases and
Promissory Note. Are these the same Summary of Loan
Releases and Promissory Note that you are referring to?
Yes.
You have just identified Summary of Loan Releases
and Promissory Note showing the signatures that
were declared by Ms. Silvederio as not her own;

hence I am marking it as EXHIBIT ?. Do you


confirm this?
Yes.
64.

Q:

What happened, if any, to the loan proceeds of Ms.


Silvederio since the same were not received by her?
The loan proceeds of Ms. Silvederio were uploaded to Ms.
Tidors payroll cash card.

Q:

*** Do you have any proof to show that the loan proceeds
were uploaded to Ms. Tidors payroll cash card?
Yes.

A:

65.

A:
66.

Q:

A:
67.

Q:

A:
68.

69.

Q:

*** I am showing to you a document (?) showing that the


loan proceeds of seven thousand (P7,000.00) was uploaded
under the Ms. Tidors payroll cash card. Is this the same
document that you are referring to?
Yes.
*** You have just identified these specimen signature
cards; hence I am marking it as EXHIBIT ?. Do
you confirm this?
Yes.

A:

Based on your incident report, as to the account of Sheryll


Sinoy or Ms. Sinoy for brevity, when was the loan enrolled?
The loan was enrolled on November 22, 2010.

Q:

When was the loan proceeds released to her account?

A:

The loan was released on February 25, 2011.

70.

How much money was released to her account?


The amount was seven thousand pesos (P7,000.00).

71.

Q:
A:

How did you come to know about the fictitious loan under
her account?
During my fieldwork in Belo Center, Ms. Sinoy also denied
receiving any of the loan proceeds disbursed to her account
on February 25, 2011. She also stated that the signature
appearing in the Summary Releases and Promissory Note
were not her own.

72.

Q:
A:

73.

Q:

A:
74.

75.

Q:

Q:

A:
77.

78.

*** What documents are available to confirm Ms. Sinoys


declaration that the signatures appearing in the Summary of
Loan Releases and Promissory Note were not her own?
Yes.
*** Do you have any proof to show the Ms. Sinoys legitimate
signature appearing in her Savings Account specimen
signature cards on file?
Yes.
*** I am showing to you specimen signature cards showing
the legitimate signature of Ms. Sinoy. Are these the same
signature cards that you are referring to?
Yes.

Q:

A:
79.

I am showing to you a Sworn Statement executed by Ms.


Sinoy dated May 24, 2011, denying the receipt of the
amount of seven thousand pesos (P7,000) as loan released
to her account. Is this the same Sworn Statement that you
are referring to?
Yes.
*** I am showing to you specimen signature cards showing
the legitimate signature of Ms. Galeno. Are these the same
signature cards that you are referring to?
Yes.

A:
76.

Do you have any proof in writing of her denial in receiving


the loan released to her account?
Yes. Ms. Sinoy executed a Sworn Statement on May 24,
2011 denying the receipt of the said loan.

Q:

*** You have just identified these specimen signature


cards; hence I am marking it as EXHIBIT ?. Do
you confirm this?
Yes.
*** Do you have any proof of the Summary of Loan
Releases and Promissory Note that will show the
supposed signatures of Ms. Sinoy of which were
declared by her as not her own and are not
consistent with her legitimate signatures as shown

A:
80.

Q:

A:
81.

Q:

A:
82.

Q:
A:

83.

Q:
A:

84.

by EXHIBIT I and EXHIBIT J?


Yes.
I am showing to you the Summary of Loan Releases and
Promissory Note. Are these the same Summary of Loan
Releases and Promissory Note that you are referring to?
Yes.
You have just identified these Summary of Loan
Releases and Promissory Note showing the
signatures that were declared by Ms. Silvederio as
not her own; hence I am marking it as EXHIBIT ?.
Do you confirm this?
Yes.
What happened, if any, to the loan proceeds of Ms. Sinoy
since the same were not received by her?
The loan proceeds of Ms. Silvederio were uploaded to a
card number of Teresita Tanquerido a bank client who
already fully paid her loan last December 17, 2010 and has
not availed of reloan.
*** Do you have any proof to show that the loan proceeds
were uploaded to a card number of Teresita Tanquerido?
Yes.
*** I am showing to you a document showing that the loan
proceeds of seven thousand (P7,000.00) was uploaded to a
card number of Teresita Tanquerido. Is this the same
document that you are referring to?
Yes.

85.

Q:

*** You have just identified these specimen signature


cards; hence I am marking it as EXHIBIT ?. Do
you confirm this?

86.

Q:
A:

Based on your audit report, as to the account of Tenie


Galeno or Ms. Galeno, when was the loan enrolled?
The loan was initially enrolled on September 22, 2010.

Q:

When was the loan proceeds released to her account?

A:

The loan was released on November 22, 2010

87.

88.

89.

Q:

How much money was released to her account?

A:

The amount was four thousand fifty-eight pesos (P4,058.00).

Q:

How did you come to know about the fictitious loan under
her account?
During my fieldwork in Maibo Center, Ms. Galeno declared
that she enrolled on September 22, 2010 a loan application
to Enterprise Bank, Inc. but declared the discontinuance of
processing due to disagreement with her husband. And yet
the loan was disbursed under her name and was uploaded
to her cash card. I also discovered that there were
noticeable inconsistencies of Ms. Galenos signatures on the
loan documents when matched against her legitimate
signatures.

A:

90.

Q:
A:

91.

92.

I am showing to you a Sworn Statement executed by Ms.


Galeno dated May 25, 2011, denying the receipt of the
amount four thousand fifty-eight pesos (P4,058.00) as loan
disbursed to her account. Is this the same Sworn Statement
that you are referring to?
Yes.
Q:

A:
93.

Do you have any proof in writing of her denial in receiving


the loan released to her account?
Yes. Ms. Galeno executed a Sworn Statement on May 25,
2011 denying the receipt of the said loan.

Q:

A:

You have just identified this Sworn Statement; hence


I am marking it as EXHIBIT ?. Do you confirm
this?
Yes.
*** What documents are available to confirm your
observation that Ms. Sinoys signatures appearing in the
Summary of Loan Releases and Promissory Note were not
consistent with her legitimate signatures?
The Savings Account specimen signature cards of Ms.
Galeno will show her legimate signatures aside from her
signature in the Sworn Statement that she executed. The
signatures in both documents are inconsistent with the
signatures in the Summary of Loan Releases and

Promissory Note.
94.

Q:

A:
95.

96.

*** I am showing to you specimen signature cards showing


the legitimate signature of Ms. Galeno. Are these the same
signature cards that you are referring to?
Yes.
Q:

A:
97.

Q:

A:
98.

99.

*** Do you have any proof to show the Ms. Galenos


legitimate signature appearing in her Savings Account
specimen signature cards on file?
Yes.

*** You have just identified these specimen signature


cards; hence I am marking it as EXHIBIT ?. Do
you confirm this?
Yes.
*** Do you have any proof of the Summary of Loan
Releases and Promissory Note that will show the
supposed signatures of Ms. Galeno of which are not
consistent with her legitimate signatures as shown
by EXHIBIT M and EXHIBIT N?
Yes.
I am showing to you the Summary of Loan Releases and
Promissory Note. Are these the same Summary of Loan
Releases and Promissory Note that you are referring to?
Yes.

Q:

A:
100. Q:
A:

101. Q:

You have just identified these Summary of Loan


Releases and Promissory Note showing the
signatures that were declared by Ms. Galeno as not
her own; hence I am marking it as EXHIBIT O. Do
you confirm this?
Yes.
How much of the loan proceeds disbursed to fictitious loan
accounts were fraudulently facilitated by Ms. Tidor?
The total loan proceeds was Eighteen thousand
fifty-eight pesos (P18,058.00).
???

A:

???

102. Q:

???

A:

???

103. Q:
A:
104. Q:
A:

Do you have anything more to say about this matter?


No more for the moment.
Are you willing to sign this complaint affidavit?
Yes, Maam.

I am executing this affidavit to attest to the truth of the


aforementioned facts and for whatever legal purpose this may serve.
TO THE TRUTH OF THE FOREGOING, I have signed this Judicial
Affidavit-Complaint this___of
__________,
2016 at Davao City,
Philippines.

JESRIEL JOSEPH AZARCON


Affiant
I.D. No. __________

SUBSCRIBED AND SWORN TO BEFORE ME this____of ____


2016, at Davao City, Philippines. I hereby CERTIFY that I have personally
examined the affiant and I am satisfied that he voluntarily executed and
understood his affidavit.

ATTY. CCC
Notary Public for Davao City
until Dec. 31, 2016
Roll of Attorneys No. 62795
PTR No. 6832335, 1/22/16 Davao City
IBP Lifetime Member No. 13254
MCLE Compliance No. V-0012918 until 4/14/19
Enterprise Building, Km. 5, Buhangin, Davao City
(082)-225-8892 / 0925-808-1217

legal@enterprisebank.ph

Doc. No_______;
Page No. _____ ;
Book No.______;
Series 2016.

ATTESTATION
I, ATTY. CCC, faithfully recorded or caused to be recorded the
questions I asked and the corresponding answers that the witness gave;
and neither I nor another person then present or assisting me coached the
witness regarding the latters answers; and I am fully aware that any false
attestation shall subject me to disciplinary action, including disbarment.
_____ of __________, 2016, Davao City.
______________________________________
ATTY. CCC
Lawyer

SUBSCRIBED AND SWORN TO BEFORE ME this____of _____


2016, at Davao City, Philippines. I hereby CERTIFY that I have personally
examined the affiant and I am satisfied that she voluntarily executed and
understood her affidavit.

Doc. No_______;
Page No. _____ ;
Book No.______;
Series 2016.