This resume summarizes Merriam Joyce P. Lugtu-Delim's professional experience working in finance and accounting roles. She has over 15 years of experience in senior finance positions at various multinational companies in the Philippines. Her responsibilities have included managing finance departments, preparing financial statements and reports, ensuring compliance with financial regulations, and handling tax and audit functions. She has extensive experience with accounting systems like SAP, QuickBooks, and Peachtree. Currently, she is looking for new opportunities in finance leadership.

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RESUME
MERRIAM JOYCE P. LUGTU-DELIM, CPA, CBA
E-mail: merriamjoyce@hotmail.com; merriamjoyce@gmail.com
Cel Nos. 0920-9268201 / 0922-8782879
PROFESSIONAL EXPERIENCES:
Y&R PHILIPPINES, INC.
9/F Marajo Tower, 26th
St. Cor. 4th
Avenue, Bonifacio Global City, Taguig, Philippines
Feb 01, 2012 -August 11, 2015
 Finance Director (Shared service for Y&R Philippines, Inc. and Wunderman International
Philippines, Inc.)
Responsibilities:
 Specific:
 Supporting Y&R CEO& COO and Wunderman General Manager with the operational and
financial management of their businesses.
 Direct management responsibility for all finance staff in the businesses.
 Ensuring all monthly reporting, forecasting and budgeting is performed in a timely
manner.
 Managing cash flow of the businesses.
 Assisting to ensure the businesses are SOXcompliant.
 Coordinating audits (external and internal) and preparing statutory accounts for the
businesses.
 Any duties or functions reasonably ancillary or incidental to the Position
 Any other reasonable duties, functions or responsibilities assigned from time to time.
 Management Reporting:
 Comply with all Y&R/Wunderman and WPP monthly and quarterly reporting deadlines.
 Pay particular attention to the quality and accuracy of variance reports to Asia HQ.
 Provide management and Asia HQ with regular feedback on the profitability and early
warning of any material P&L issues.
 Statutory Reporting:
 Ensure that the company complies with all local company and tax legislation.
 Liaise with external auditors, legal and tax advisers to ensure that all reports (financial
statements,tax returns, company secretarialfilings, etc.) are prepared accurately and on
time.

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 Systems and Controls:
 Ensure effectiveness of systems and internal controls on an ongoing basis.
 Ensuring reconciliation of all significant balance sheet accounts are completed
satisfactorily
 Evidence reviews of important documents in writing, including reports, journals and
reconciliations.
 Communicate clearly company policies and authority levels to management and staff.
 Cooperate fully with WPP internal auditors and comply with Sarbanes-Oxley
requirements.
 Understand and manage risks at all times.
 Ensure regional accounting and business systems are being fully and properly utilized.
 Treasury and working capital
 Manage cash flows closely and monitor working capital on a regular basis.
 Strive to meet or exceed the cash and net working capital targets set by WPP Asia Pacific
Treasurer.
 Personnel, Administration IT and Safety:
 Develop productive working relationships with the heads of department at both Y&R and
Wunderman in the Philippines.
 Manage finance, IT and Admin staffs and build teamwork within the Finance/IT/Admin
group and with other departments in the agency.
 Provide on-the-job and external training to staff, including “Finance for non financial
staff” training for agency staff.
 Initiated revision of Company’s handbook to update employee’s benefits and add
important provisions as mandated by the Department of Labor and Employment (DOLE).
 Acted as HR Manager for Y&R Philippines.
 Prepares,computes and recommends employees increments, bonuses and incentives to
executive committee and up to the regional level
 Manage payroll of employees (executive and rank-and-file)
 Acted as Safety Officer for both Y&R and Wunderman.
 General Conduct:
 Ensure the finance group is highly respected in the eyes of its consumers, (senior
management, staff, clients, HQ personnel, professional advisors and suppliers).
 Demonstrate a high level of professionalism, independence, integrity and commitment at
all times.
 Ability to build and handle start up companies.
BPO INTERNATIONAL, INC.
7/FSGV II Bldg, Ayala Ave., Makati
May 28, 2002 - Dec 31, 2003;Mar 2, 2005 – Dec 31, 2007 ; Jul 1, 2008 – Jul 31, 2010 & Oct 16,
2010 to 31 Jan 2012
 Senior Finance& Accounting/Tax Consultant:
Assigned to Clients:
1. Microsoft Philippines, Inc., 17/F 6750 Towers, Ayala Avenue, Makati, (June 26, 2006
to December 2007; July 2008to July 2010 and October 2010 to January 31, 2012)

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2. Merck, Inc. 25/F GT Tower, Ayala Avenue cor. H.V. dela Costa St., Makati City; (June
25, 2009 – April 15, 2010)
3. SAS Institute (Philippines), Inc., 21/F Equitable Bank Tower, 8751 Paseo de Roxas St.,
Makati City; (July 28, 2008 – March 31, 2009)
4. 24/7 Customers Phils, Inc., 7/F Insular Life Building, Ayala Avenue cor. Paseo de
RoxasSts., Makati City (Jan 2007 to January 15, 2008)
5. Connectivity Unlimited Resource Enterprise, Inc. (CURE), G/F Telecoms Plaza, 316
Sen. Gil Puyat Ave., Salcedo Village, Makati, (Sept 26, 2006 to June 11, 2008)
6. Invensys, Inc. (June 01, 2006 – December 2006)
7. Medical Transcription Academy, Inc. (MTC), Innova Quest, Inc.(IQ) & IT Outsource,
Inc. (ITO), G/F Urban Bldg., Sen. Gil Puyat Ave., Makati (Feb 01 2006 – June 30,
2007).
8. GP Asia Hong Kong Ltd., 15/F West Tektite Towers, Ortigas Ctr., Pasig City (Sept
2005 - Mar 31, 2006)
9. Dupont (Philippines), Inc., GT Towers, Ayala Avenue, Makati, (Oct 2005 - Jan 31,
2006)
10. Rolls Royce Power Ventures (Phils.), Inc., Orca Plant Operations, Inc., Orca Energy,
Inc. and Rhombus Energy, Inc., LKG Bldg., Ayala Avenue, Makati City (Mar 15,
2005 - Aug 31, 2005)
11. True Value Group of Companies, P1 Power Plant Mall, Rockwell Center, Makati City,
(May 28, 2002 - Dec 31, 2003 & Mar 2005 - Mar 31, 2006)
Responsibilities:
 Management of the Finance and Accounting Departments with special emphasis on the
corporate taxation including special projects. Accounting systems used for the clients -
True Value Group (SAP FICO), Microsoft Philippines, Inc.(SAP and all its accounting
tools), MTC & its affiliates, Rolls Royce Power Ventures & its affiliates, CURE , MTC
and its affiliates and 24/7 (Quick Books), GP Asia Hong Kong Ltd. (Peachtree), SAS
(Phils.), Inc. (ACCPAC) and Merck, Inc. (iScala)
 Responsible in dealing with External Auditors and BIR examiners (all clients except for
Dupont & Invensys)
 Responsible in the preparation of audited financial statements of the company
 Responsible in Legal and Statutory reports for SEC, BIR, SSS, Philhealth, HDMF and
Bureau of Customs(BOC) in close coordination with the Company’s Legal Consultant (all
clients except for Invensys and Dupont)
 Responsible in measurement, planning and forecasting of cost and income generating
activities and implications to income statement and balance sheet (True Value Group, GP
Asia and MTC)
 Responsible in developing new capabilities to improve processes and efficiency of spend,
and developed appropriate financial methods of evaluating and measuring Financial
performance to be applied by financial reporting teams (True Value Group, GP Asia and
MTC, CURE)
 Managed Company accounts on Foreign and Domestic LCs, loans and other bank
transactions (True Value Group until March 2006& Microsoft until June 2007)
 Responsible in the application with BIR related to full computerization of the accounting
system for True Value Group, GP Asia, MTC Group, CURE, Microsoft and Merck.
 Managed inventory reconciliation and GL accounts reconciliation for Dupont.

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 Set-up Accounting Systems & Control (GP Asia – Peachtree Complete, Quickbooks for
MTC Academy & its affiliates, CURE and 24/7)
 Ensured Company compliance with US GAAP treatment on deferred licenses for SAS
Philippines, Inc.
 Acted as Assistant Financial Controller for Microsoft Philippines, Inc. from June 26, 2006
to September 2007 and was responsible in the knowledge transfer to Accenture India for
all the processes in accounting under my jurisdiction including all related tax issues. Also
responsible in the preparation of the annual audited FS in close coordination with the
external auditors of MPI up to annual income tax preparation. Performed KT for Annual
Financial Statement and all tax reports with E&Y. Performed KT and assisted the new
Team in Accenture related to tax, postings, review and analysis of B/S and P&L accounts
and payroll issues. Assisted Accenture in Cash Forecasting (monthly and quarterly).
Detailed analysis on some accounts with variance analysis vs budget and vs prior month/s.
Assisted Accenture in all tax matters and responsible in all LOAs and tax claim of MPI.
Reviews all tax returns prior to filing. Performs adhoc activities as assigned by the
Finance Director. Acted as interim Financial Controller from Jan to Mar 2011.
Affiliated Computers Services , INC. (ACS)
8/F One E-Commerce Building, MOA Complex, Pasay City
August 9, 2010 to October 15, 2010
 Accounting Manager – Transportation Solutions &Services (TSS)
Responsibilities:
 Oversee Workgroup Operations
 Establish and maintain customer focus, sustain customer interaction, and understand and
respond to customer needs/expectations
 Recommend, implement and enforce process improvements and quality control standards
regarding the proper accounting treatment for accruals, reserves,assets and expenditures
 Build and maintain strong relationships with client
 Research and resolve complex issues
 Develop Team
 Coach team members on researching and resolve complex issues in accordance with ACS
and client standards
 Determine staff assignments to accomplish business objectives and meet service level
agreements
 Conduct performance evaluations and provide counsel on team members' individual
development opportunities
 Address performance issues at workgroup and individual level, and identify improvement
opportunities
 Monitor and report on performance of the workgroup
 Report to Managers regarding overly complex workgroup issues or high risk areas
 Prepare operating and management reports
 Ensures proper application of company financial policies and procedures for assigned
business units
 Compiles and analyzes financial information to prepare entries to generalledger.
 Analyzes financial information detailing assets and liabilities.
 Determines accuracy of account balances, financial postings and calculations and
investigates and resolves any discrepancies

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CANYON WOODS AND ITS SUBSIDIARIES
3/F ACT Tower, Sen Gil Puyat Avenue, Makati City
January 21, 2008 to June 30, 2008
 Corporate Finance Manager
Responsibilities:
 Supervision of the whole finance department comprising of bookkeeping, financial
reporting, disbursements, bank reconciliation, treasury, credit and collection, of all the
companies under the G2 Group
 Handled tax matters of the group of companies and all statutory government reports
 Supervised the implementation of computerization for the whole group
 Coordinated with the external auditors for the whole group
NEW CITY COMMERCIAL CORP.(NCCC)
Davao City
Jan. 01, 2004 to Sept 30, 2004
 Corporate Comptroller
Responsibilities:
 Supervised the whole Finance Department (Accounting, Payables, Credit & Collection and
Treasury)
 Responsible in dealing with the company’s authorized banks, External Auditors and BIR
examiners
 Reviewed and evaluated the financial statements of NCCC group and recommends and
helps Management make decisions beneficial to the NCCC group of companies.
 Evaluated job descriptions and responsibilities of the Finance work force and subsequently
simplified their corresponding work s and its flow thereby eliminated the overlapping of
works and responsibilities.
 Closely coordinated with MIS regarding implementation of the new Accounting Software
(Great Plains) and the JDA system for the point-of-sale (POS front and back-end) of
NCCC Group of Companies converted from Magic Software.
 Formulated new policies & procedure and reviewed and evaluated existing operating
policies and procedures of the group and subsequently recommends control measures to
the Board of Directors.
 Implemented cost cutting measures for the NCCC Group.
RINALDI STRUCTAL (PHILS.), INC.(formerly ALTECH-STRUCTAL, INC.)
22/F Pearlbank Center, Valero St., Salcedo Village, Makati City
Jan. 4, 1999 to 9 Mar. 2002
 Treasurer
 Accounting Manager
Responsibilities:
 Served as Chief Fiscal Officer and custodian of funds, securities and properties of the
company.

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 Designated as company representative and one of the signatories to all the banking
transactions and documents.
 Prepared financial reports, statements, certifications and other documents as required by
government rules and regulations and to submit the same to the proper government
agencies.
 Handled confidential payroll of the company and Performs Human Resource &
Administrative functions effective 1 July 2001 up to 9 March 2002
SUZUKI PHILS., INC.
Pasig City
Jan., 1997 to Dec. 31, 1997
 Accounting Manager
 Supervised the whole accounting department.
 Reviewed various accounting and financial reports prior to submission to the CFO.
 Prepared various certifications and other documents as required by government rules and
regulations and to submit the same to the proper government agencies.
BARBIZON PHILS., INC.
Veterans Village, Taguig City
Sept. 4, 1995 to Nov. 30, 1996
 Internal Audit Manager
Responsibilities:
 Examined the effectiveness of all levels of management in their stewardship of company
resources and their compliance with established policies and procedures.
 Improvement of management controls designed to safeguard company resources, promote
company growth, ensured compliance with government laws and regulations.
 Conducted special examinations at the request of management, including reviews of
presentations, made by persons outside the company.
ALLIED DOMECQ PHILS, INC.
(Formerly a Division of CDF – Tabacalera)
Paco, Manila
May 1 to Sept 30, 1995
 Financial Supervisor
Responsibilities:
 Supervision and administration of all accounting staff
 Checked and reviewed the check vouchers, request for payments, etc. of the company
 In-charge of payroll for all employees of the company.
 In-charge of all statutory government requirements.

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 Reviewed monthly bank reconciliation and daily cash position of the company.
 In-charge of coordinating with various banks, brokers regarding importation of the
company
 Reviewed and approved Sales Invoices
 Upgraded the internal control system through the review and approval processes,
documentation requirements, physical inspection, reconciliation procedures and inventory
controls including establishment of forms to be used.
CDF – TABACALERA
900 Romualdez St, Paco, Manila
Mar 16, 1988 to Apr 30, 1995
 Sales & Marketing Analyst
 Purchasing In-Charge / Internal Auditor
 Computer Programmer/ Analyst
 Statistician/Budget Analyst
 Audit Staff
Responsibilities:
 Monitored and analyzed profitability per product
 In-charge of sourcing low cost high quality products from suppliers
 Screened and audited all TDD expenses before forwarding them to the Financial
Controller.
 Documentation of all existing applications and proposed applications for computer used in
our EDP Department.
 Preparation of the User’s Manual for all computer users and made reports on the problems
encountered by the users regarding the output of the computer, micro computer, S/320
Convergent.
 Prepared the yearly budget for the company and assisted la Flor de la Isabela in its budget
preparation
 Responsible for the consolidation of financial statements of our affiliates (La Flor de la
Isabela, Inc., Tabacalera Insurance Company, Tabafil, Tabacalera Industrial Development
Corporation, Maersk-Tabacalera Shipping Agency, Inc., Manila Tobacco Corporation) for
our annual report to be sent to Head office in Barcelona, Spain.
 Analyzed comparative costing of all products; variances of income and expenses per
department (actual vs. budget and actual vs. prior year) including computation of financing
charges.
 Prepared monthly reports of the company and its affiliate, La Flor de la Isabela, Inc. to be
sent to Head Office in Barcelona, Spain.
 Audited La Flor de la Isabela, Inc.’s payables and checks.

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SPECIAL PROJECTS:
 BIZSOLV ASIA, MPC August 2005 to December 2012
 GLOBAL PROCURE-IT, INC. March 2007 to June 2015
 GP ASIA LTD. April 2006 - July 2007
 CHELSEA DIRECT SELLING April 2006 - April 2007
 RINALDI STRUCTAL (PHILS.), INC. - Nov. 15, 2004 - Sep 30, 2005
 PEM INTERNATIONAL, INC. - Jul 15, 1995 to 2001
 LINEA ITALIA GROUP – Jan 19, 1998 to Sep. 30, 1998
 WISTERIA LACE CORP. (sister company of Barbizon Phils).- Nov. 1996 to Dec. 1996
 TCGI / LBII Mar 1990 to Dec 1991
 KEM INTERNATIONAL, INC. 1992 to 1994(Retainer basis)
 JOHN CLEMENTS CONSULTANTS Sept 16, 1987 to Mar 15, 1988
 COMMISSION ON IMMIGRATION & DEPORTATION Dec 1, 1985 to Jun 30,
1986
 ONG DENTAL LAB. Apr to Oct 1985
 TRANSWORLD EDUCATIONAL FOUNDATION Jan 1983 to Dec 1984

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PROFESSIONAL TRAINING:
 Basic Occupational and Health Safety (BOHS) given by Mapua Institute of
Technology, 28 May 2015 – 2 June 2015, CCESC Training Room, Mapua
Institute of Technology, Muralla St., Intramuros, Manila
 Labor Law Seminar given by Powermax Consulting Group, Inc., 13 March
2015, RCBC Plaza, Makati City
 15th Achievers & Leaders Seminar given by Joseph Grenny, 28 October 2014,
SMX Taguig Convention Center, SM Aura, BGC, Taguig
 Clear as Ice (Creating and Delivering Powerful Presentation) given by People
Ignite Organizational Deelopment and Training, Inc and Wunderman International
Philippines, Inc., on 23November 2013 at Makati City
 CBA Program (Mini MBA) given by Chartered Association of Business
Administrators, on 20 October 2012 to 24 November 2012(includes Strategic
marketing, Management of Human Resources, Managing Information Resources, Accounting and
Finance Management and Strategic Management), AIM Conference Center, Makati City
 June 10, 2008 Tax Updates on July 16 and July 23, 2011 (includes Value Added Tax
(VAT, Expanded Withholding Tax (EWT), and Income Tax) conducted by SGV Federal Seafood
Restaurant, Allied Bank Building, Ayala Avenue, Makati City
 Finance and Contracts Training on September 8-12, 2008, SAS Institute Australia Ltd.,
300 Burns Bay Road, Lane Cove, Sydney, Australia
 Tax Updates on September 6, 2008 (includes Value Added Tax (VAT, Expanded
Withholding Tax (EWT), PAS/PFRS and Income Tax conducted by SGV at SGV II Bldg., Ayala
Avenue, Makati City
 The John Maxwell Leadership Summit on, AFP Theater, Camp Aguinaldo, Quezon City
 Seminar on the Expanded Withholding Tax, final withholding tax, withholding tax on
compensation, withholding tax of creditable value added tax and other percentage taxes
given by Ms. ErlindaCarino, Compliants and Action Section Chief of Withholding Tax
Division of the Bureau of Internal Revenue on August 9, 2007 at BPOII Office, 37th
Floor
Robinsons Equitable Tower ADB Avenue corner Poveda Street, Ortigas Center, Pasig.
 Seminar on the Anti-Money Laundering Law given by BangkoSentral ng Pilipinas and
The Anti-Money Laundering Council held at the BangkoSentral ng Pilipinas, GS Licaros
Auditorium, 18th
Floor, Multi-storey Bldg., BSP Complex, Mabini St., Malate, Manila on
September 8, 2005.
 Tax Briefing/Seminar on “No Audit Program (RR No. 6 & 10-2005) and New VAT
Law (RA # 9337)” conducted by the Regional Office, Revenue Region No. 8, Makati City
held at the Lobby of the Atrium Bldg., Makati Avenue, Makati City on June 30m, 2005.
 International Financial Reporting: “Getting Ready for 2005” given by SGV Davao
Branch, August 26 to 27, 2004 at Grand Regal Hotel, JP Laurel Avenue, Lanang, Davao
City
 International Accounting Standards & Statements of Financial Accounting Standards
given by Securities & Exchange Commission Davao Chapter on May 27 to 28, 2004 at
Grand Men Seng Hotel, Davao City
 Tax Updates (2003-2004 Tax Legislations, BIR Issuances, Rulings and Court Decisions)
given by SGV Davao Branch, May 21, 2004, Grand Regal Hotel, JP Laurel Avenue,
Lanang, Davao City.
 Financial Report Extender (FRx) for Microsoft Business Solutions – Great Plains Software
with Certificate of Course Completion held on 20 April 2004 given by Global
Implementation Services, Inc. sponsored by NCCC in Davao City
 Practical Approach to Employee Discipline conducted by Atty. Art O. Tan sponsored by
NCCC on 23 March 2004 at LTS Bldg., R. Magsaysay Avenue, Davao City
 Tax Updates , SGV II Building, 13 September 2003

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 The Revised Withholding Tax System and the 2001 Administrative Guidelines in Tax
Administration held on 18 September 2001 at Saisaki Restaurant, SM Megamall,
Mandaluyong City given by The Sun Training Center.
 Labor Standards Update: Labor Inspection Procedures and Mandatory Reportorial
Requirements, Labor Standards Law and Termination of Employment Procedures held on
24 August 2001 at Saisaki Restaurant, SM Megamall, Mandaluyong City given by The
Sun Training Center.
 The BIR Guidelines on Tax Assessments, Civil remedies, Taxpayer’s Rights and Tax
Audit & Investigation Rules & Regulations under the 2000 RMOs held on 30 January
2001 at the Traders Hotel, Pasay City conducted by Tax Studies & Research Center.
 The 2000 Implementation of Computerized VAT Payment System & The New Reportorial
Requirements under Electronic Data Transmission (EDT) held on 30 January 2001 at the
Traders Hotel, Pasay City conducted by Tax Studies & Research Center.
 Technical Guidelines in Preparation & Filing 2000 Annual Information Return for
Compensation Income, Final Tax & Expanded Withholding Tax Under RR-7-2000 held
on 26 January 2001 at the Traders Hotel, Pasay City conducted by Tax Studies & Research
Center.
 Implementing Guidelines of De Minimis Benefits and 2000 Amendments of Fringe
Benefits Tax System under RR-8-2000 held on 26 January 2001 at the Traders Hotel,
Pasay City conducted by Tax Studies & Research Center.
 Common Customs Bonded Warehouse for 1045 and 1221 Seminar, given by Philippine
Exporters Cofederation, Inc. June 19, 2000, International Trade Center Complex, Roxas
Boulevard cor. Sen. Gil Puyat Ave., Pasay City
 PRISME ACCOUNTING SOFTWARE Seminar, given by Dragages et Travaux Publics
(HK) Ltd, March 9-13, 1999, 11/F Island Towers, 510 King’s Road, North Point,
Hongkong
 SSS In-Depth Information Seminar given by Social Security System, September 21-25,
1998, 2/F Ramon Magsaysay Hall, SSS Bldg., Quezon City
 The Legal Aspects of Personnel Administration given by Pacific Management Forum, July
21-23, 1998, New World Hotel, Makati City
 Corporate Financial Management given by Pacific management Forum, July 7-9, 1998,
New World Hotel, Makati City
 Intermediate Course for Internal Auditor, October 24, 1988, SGV Bldg., Makati City
 Spanish Course, May 1989 to April 1990, Embajada de Espana, Centro Cultural, Makati
City
 Trends And Updates On Management Accounting, August 27, 1988 PICPA Training
Center, Mandaluyong City
RELEVANT TECHNICAL SKILLS / STRENGTHS
 Adept in all phases of finance, accounting, payroll and administration of personnel
 In-depth knowledge in Philippine Taxation and statutory compliance
 Knowledgeable in contract management
 Strong leadership, interpersonal and communication skills and result oriented
 Experienced in dealing with External Auditors, BIR examiners, Local government taxes,
BOC and other government agencies, banks, suppliers and management (top to bottom)
 Skilled in preparation and analysis of budgetary reports and forecasting
 Experienced in migration of one accounting systems to another system
 Proficient in Microsoft Excel, Word and Power Point

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 Skilled in the application and implementation of full computerization of the accounting
system
 Skilled in Setting-up Accounting Systems & Control and its implementation
 Skilled in system audit especially in payroll system.
 Compliant with all government requirements and to Philippine GAAP and SOX
 Knowledgeable in US GAAP
EDUCATIONAL BACKGROUND:
School Year Graduated
Elementary TAPIAN ELEMENTARY SCHOOL March 1977
Consistent Honor Student from Grades I-VI
Tapian, Sta. Cruz, Marinduque
Other Awards/Recognition Gold Medalist 1977
Ms. Alma Mater 1977
Scout of the Year 1977
Batang Mayor ng Sta. Cruz 1977
Senior Patrol Leader 1977
Delegate- Nat’l Camporee (Corregidor Island) 1977
Barangayette Captain 1976
High School MARCOPPER HIGH SCHOOL March 1981
VALEDICTORIAN
Consistent Honor Student from First to Fourth Year
Tapian, Sta. Cruz, Marinduque
Other Awards/Recognition Insular Life Eagle Awardee 1981
Ms. Alma Mater 1981
Student Council President SY- 1980-81
Battalion Exec. Officer CAT SY- 1980-81
Chairman, Youth Forum 1979
College UNIVERSITYOF STO. TOMAS March 1985
Bachelor of Science in Commerce – Accounting
Full Scholar – 1st
Semester 1981
Membership in School/ PaxRomana / Red Cross / Rotaract Society / JPIA /
Organizations Kabataang Barangay – UST Chapter
Mini-MBA CHARTERED BUSINESS ADMINISTRATOR PROGRAM
(Batch 19)
Given by DM Competitive Advantage, Inc.
October 20, 2012 to November 24, 2012
AIM Conference Center, Makati City
Professional / Social / Religious Memberships / Affiliations / Accreditation:
Philippine Institute of Certified Public Accountants (PICPA)

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Certified Chartered Business Administrator conferred by Chartered Association of Business
Administrator with Registration No.10585 issued last February 2013.
Certificate of Accreditation as Tax Practitioner with AN-08-001728-1-2007 issued on 9 February
2007 by Revenue National Accreditation Board (RNAB) of BIR valid for three (3) years signed by
Mr. Gregorio V. Cabantac, Chairman, RNAB, BIR.
Couples for Christ Foundation for Family Life
Government Examinations taken:
National College Entrance Examination (NCEE) 98.00 %
Certified Public Accountants Board Exams 84.14 %
Civil Service Eligible (Professional Division) Passed
PERSONAL BACKGROUND:
City Address : Blk 9 Lot 5 Venus St., Mapayapa Village., PulangLupa I
Las Piñas City, Metro Manila
Telephone Number : 836-80-95 ; Cell # 0920-9268201
Date / Place of Birth : 09 November 1964 / Mankayan, Benguet
Citizenship : Filipino
Sex / Civil Status : Female /Married
Name of Spouse : Engr. Gabriel M. Delim
Occupation : Facilities and Management Head
Chinese General Hospital & Medical Center
No. of Children : Two (2)Megan Merrielle – 24yrs old
Celia Darren Joyce – 18yrs old
Height : 5’6-1/2”
Father’s Name : Alfredo C. Lugtu
Mother’s Name : Corazon D. Peralta-Lugtu
Languages spoken : Filipino, English
Persons to be contacted in case of emergency:
ENGR. GABRIEL M. DELIM (Husband) Cell No.-(0999) 8886798
MR. ALFREDO C. LUGTU (Father) Blk 25 Lot 2 Honor St., Meritville Subd., Pulang Lupa I,
Las Piñas City, Res. Tel. No. 846-33-39; Cell No. (0925) 5101638
CHARACTER REFERENCES:
MISS TERESA G. LARA, Former President& CEO and current BOD Chairman, Y&R
Philippines, Inc., 9/F Marajo Tower, 26th
St. cor. 4th
Avenue, Bonifacio Global City, Taguig,
Philippines, CP No. 0917-7906467
MS. CHARISMA MAHAL M. SAPUTIL, Former Managing Director, Wunderman
International Philippines, Inc., Unit 702 and 703 BDO Equitable Tower, 8751 Paseo de Roxas,
Makati City, CP Nos. (0917) 5282887 (Now connected with Facebook Philippines as Agency
Head)

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MISS MARYANN G. BUENAVENTURA, Former President and CEO, Y&R Philippines, Inc.,
9/F Marajo Tower, 26th
St. cor. 4th
Avenue, Bonifacio Global City, Taguig, Philippines, CP No.
0917-5536200 (now connected with Omnicom Media group)
MS. CLAVELYN JUDY ANN D. RAMIREZ, former HR Manager, Wunderman International
Philippines, Inc., Unit 702 and 703 BDO Equitable Tower, 8751 Paseo de Roxas, Makati City, CP
Nos. (0917) 8305283 / (0917) 8859055
MR. JOSE EMMANUEL M.ESTRERA, Founder and Chairman of the Board, Bizsolv Asia,
(MPC), Bo. Capitolyo, Pasig City,Tel No. 633-2722
MR. HONG THIAM ONG, former Finance Director, Microsoft Philippines, Inc., 17/F 6750
Ayala Office Tower, 6750 Ayala Avenue, Makati City
MS. MARIA TERESA R. BAGUNAS, former Finance Controller, Microsoft Philippines, Inc.,
17/F 6750 Ayala Office Tower, 6750 Ayala Avenue, Makati City
MS. AMPARO ALARILLA, Former COO, BPO INT’L. INC., 7/F SGV Bldg., Ayala Avenue,
Makati
MR. FRANCOIS HAESE, Finance & Admin. Manager for Asia – RINALDI STRUCTAL
(HONGKONG BRANCH), Island Place Tower, 510 King’s Road, North Point, Hongkong
MR. DENIS AVERLAN, Project Manager - RINALDI STRUCTAL (HONGKONG BRANCH),
Island Place Tower, 510 King’s Road, North Point, Hongkong
I hereby certify that the foregoing information are true and correct.
MERRIAM JOYCE P. LUGTU-DELIM
CPA CERT. NO. 68989
SSS NO. : 03-8483203-3
TIN NO. : 107-783-965-000NV
PHILHEALTH NO.: 19-051869079-9
PAG-IBIG NO. : 070109717409
Driver Lic. No. : N03-95-192570 (Non-Professional)
Passport No. : EC4320853 (Issued 04 June 2015 Expiry 03 June 2020)