In Exhibit A-4, ULAC stands for Bulacan and the figure 1.00 means One Million Pesos (P1,000,000.00) for fifteen (15) days, as protection money for FPres. Estrada.  If the number of days was blank it meant 15 days, otherwise the number 30 was indicated.

In the ledger (Exh A-4-C up to A-4-I) covering the periods of January of 2000 up to August of 2000, the same figures appeared but the code names of the provinces were replaced by their original names as instructed by FPres. Estrada who was confused with the code names.  Under the sub-title “amount“, the total amount of protection money given to FPres. Estrada was reflected.  For instance, in Ilocos Sur, the amount of 500 meant Five Hundred Thousand Pesos (P500,000.00). [Ibid, pp. 67-68]

The other entries were similar, except for the substitution of the code names with actual names of the provinces.  For instance, the amount of protection money given to FPres. Estrada corresponding to Ilocos Sur entered as 500, was Five Hundred Thousand Pesos (P500,000.00).  For the province of Bulacan the number of days was blank and the figure 1,000 was entered.  This means that for Bulacan for 15 days the total protection money given to FPres. Estrada was One Million Pesos (P1,000,000.00).  According to Gov. Singson, the collections were delivered in exact amount so they removed the zeroes in the ledger so as not to lengthen the entries. [Ibid, pp. 69-70]

The two boxes of entries at the right bottom of the ledger marked as Exhibits A-4 to A-4-l, reflected the expenses to show where some of the money collected went. [Ibid, p. 70]  The first entry (Exh. W⁷-1) showed that Two Million Pesos (P2,000,000.00) went to “Jimpol”, which referred to then Secretary Jimmy Policarpio. The latter confirmed to Gov. Singson this receipt of the said amount from Bong Pineda which Secretary Policarpio, then a political liaison officer for Congress,  would use for the media. [Ibid, pp. 74-75] In the ledger for November of 1998, the entry 300 Goma (Exh W⁷-2) means that Three Million Pesos (P3,000,000.00) was given to  the Office of the Chief of the Philippine National Police (PNP). [Ibid, pp.74-76] Gov. Singson himself brought the money at first to General Lastimoso, the Chief of the PNP but he refused to receive the money. Later Atong Ang identified the persons from PNP who will pick up the money and help them in the operation.  Gov. Singson called up FPres. Estrada to inform him that Lastimoso refused to receive the money. Gov. Singson was worried Lastimoso may not coordinate with them.  One time, Gov. Singson was called to Malacanang and he met General Lastimoso there and  FPres. Estrada told the  latter to coordinate  with Gov. Singson about the operation of jueteng. General Lastimoso expressed the need to coordinate with the Regional Commanders to apprehend jueteng operations for show only (“kunwari”). [Ibid, pp. 77-80]

The entry “November 1998, 5.00, AS Sunday” (Exh W⁷-3) means that the amount for Five Million Pesos (P5,000,000.00) protection money was given to FPres. Estrada, whose code name was “Asiong Salonga” on a Sunday.  Gov. Singson himself gave the money to FPres. Estrada.  The next entry “1.000 Jing” (Exh W⁷-4), would show that One Million Pesos (P1,000,000.00) was given to Jinggoy Estrada, whose code name was “Jing”.  According to Gov. Singson, Jinggoy Estrada was the collector of protection money for the Province of Bulacan which should be Three Million Pesos (P3,000,000.00) for every month but Jinggoy Estrada kept the One Million Pesos (P1,000,000.00) and remit to Gov. Singson only Two Million Pesos (P2,000,000.00) or One Million Pesos (P1,000,000.00) for every 15 days. [Ibid, pp. 80-82]

Atong Ang told Gov. Singson that Jinggoy Estrada got One Million Pesos (P1,000,000.00) and Jinggoy Estrada confirmed it but when they told FPres. Estrada about it, he instructed them not to give Jinggoy Estrada money and he will be the one to give money to Jinggoy Estrada.  Gov. Singson removed the name of Jinggoy Estrada from the list and they kept it a secret from FPres. Estrada that Jinggoy Estrada was taking jueteng money because Jinggoy Estrada will get angry too if he was not given a share.  Jinggoy Estrada was then the Mayor of the Municipality of San Juan.  Jinggoy Estrada collected money from the Province of Bulacan at the later part of January of 1999. [Ibid, p. 82-85]

The entry “500 JD” (Exh W⁷-5) means that Five Hundred Thousand Pesos (P500,000.00) went to Jude Estrada, a son of FPres. Estrada.  Jude confirmed to Gov. Singson that he received the said amount of jueteng protection money from Atong Ang who reported that to Gov. Singson.  The entry “1.800 ad check” (Exh W⁷-6) refers to One Million Eight Hundred Thousand Pesos (P1,800,000.00) covered by a bad check, part of jueteng money, which bounced.  This was PCI Bank Check No. 0019063 (Exh. F⁸) given to Gov. Singson by one Celso De Los Angeles.  The entry “17.300 total expenses” (Exh. W⁷-7) represents the Seventeen Million Three Hundred Pesos (P17,300,000.00) the amount of total expenses for the month of November of 1998.  The total expenses every month were entered in the ledger (Exh. X⁷ to E⁸, and Exh. A-4 to A-4-d. [Ibid, pp. 85-92])

In the entry for December of 1998 (Exh. X⁷), the first entry “5.00, AS” (Exh. X⁷-1) shows the Five Million Pesos (P5,000,000.00) that was given by Gov. Singson to FPres. Estrada from the collection of jueteng protection money.  The ledger for January 1999 bearing as first entry “6.00 cash January 2, AS” (Exh Y⁷-1), reflected the Six Million Pesos (P6,000,000.00) cash from the same source given personally by Gov. Singson to FPres. Estrada.  The entry “3.00 check, February 1, 1999, AS” (Exh. W⁷-2) shows that Three Million Pesos (P3,000,000.00) in check was given to FPres. Estrada on February 1, 1999 as part of protection money. [Ibid, pp. 93-95]  Another entry “5.00 check, February 1, 1999 AS” (Exh Y⁷-3), refers to the Five Million Pesos (P5,000,000.00) Check given by Gov. Singson to FPres. Estrada from jueteng protection money.  This check (Metrobank Check No.0000917, Exh G⁸-1) was deposited in the account of Paul Boghart, who was mentioned during the impeachment trial at the Senate as a foreigner assisting in the “PR” of FPres. Estrada. [Ibid, pp. 93-97]

The entry “3.500 cash, January 19, AS” (Exh. Y⁷-4) pertains to Three Million Five Hundred Pesos (P3,500,000.00) cash from the protection money given by Gov. Singson to FPres. Estrada on January 19 (1999).  The entry “5.00, February 18, AS” (Exh. Z⁷-1) refers to the Five Million Pesos (P5,000,000.00) given by Gov. Singson to FPres. on February 18, 1999 from the same protection money.  Gov. Singson explained that the entry “400 tax” (Exh Z⁷-2) at the right hand portion of Exhibit Z⁷, refers to the Four Hundred Thousand Pesos (P400,000.00) which he got for reimbursement of the expenses that he paid or would pay but were not recorded in the ledger.  In the ledger for March 1999 (Exh. A⁸), April 1999 (Exh. B⁸), May 1999 (Exh. C⁸), June 1999 (Exh. D⁸), July 1999 (Exh. E⁸), and August 1999 (Exh A-4) there were similar entries of “tax” which were also intended for the same purpose.  Gov. Singson called them “butal”.  Gov. Singson had the permission of FPres. Estrada that all amounts less than One Million Pesos (P1,000,000.00) were considered “butal” which Gov. Singson kept for reimbursement of expenses which FPres. Estrada would ask Gov. Singson to pay.  If the total amount collection was Four Million Two Hundred Pesos (P4,200,000.00), Gov. Singson got Two Hundred Thousand Pesos (P200,000.00) of the said collection as “butal” and included the same in the ledger as “tax”. [Ibid, pp. 98-101]

In the ledger for February 1999 collection appears a handwritten entry “+ 4.00 capitol February 3, 1999”.  This entry pertains to the Four Million Pesos (P4,000,000.00) “kickback” which FPres. Estrada asked Gov. Singson to give him on February 3, 1999 out of the Twenty Million Pesos (P20,000,000.00) allotted for the repair of the capitol of Ilocos Sur.  This P4 Million was added to the “total to date” of the collection which consequently amounted to Thirty Eight Million Pesos (P38,000,000.00). [Ibid, pp. 102-103]

In the ledger for March 1999 (Exh. A⁸), the first entry “5.00, 4/6/99, AS” (Exh. A⁸-1) shows that Five Mllion Pesos (P5,000,000.00) that Gov. Singson gave FPres. Estrada on April 6, 1999.  Gov. Singson wrote on the ledger “AS”, i.e. Asiong Salonga, the code name of FPres. Estrada [Ibid, p. 103]

Regarding the entry “500 3/23 c/0 Malou AS” (Exh A⁸-2), Gov. Singson explained that Malou Florendo, the Secretary of FPres. Estrada, coordinated with Gov. Singson by telephone for the delivery of the amount of Five Million Pesos (P5,000,000.00) to FPres. Estrada.  Emma B. Lim delivered the money as Gov. Singson was in the province when FPres. Estrada called up Gov. Singson to tell him he needed money very badly. [Ibid, pp. 104-106]