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FIRST DIVISION
RE: REPORT ON THE FINANCIAL A.M. No. 05-2-41-MTC
AUDIT CONDUCTED IN THE
MUNICIPAL TRIAL COURT (MTC),
STA. CRUZ, DAVAO DEL SUR ' Present:
DAVIDE, JR., Chairman,
QUISUMBING,
YNARES-SANTIAGO,
CARPIO, and
AZCUNA, JJ.
' Promulgated:
September 30, 2005
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DECISION
CARPIO, J.:
The Facts'
The Financial Audit Team (audit team') of the Office of the Court Administrator (OCA') conducted an examination of the books of accounts of the Municipal Trial Court (MTC') of Sta. Cruz, Davao del Sur. The examination covered the period from 11 July 1995 to 29 February 2004 during the incumbency of the late Mr. Damian G. Achas, Jr., the former Clerk of Court of the MTC, and the period from 1 March 2004 to 30 April 2004 during the incumbency of Ms. Virgencita B. Martel, the Acting Clerk of Court of the same MTC.
The audit team submitted the following findings: [1]
A. JUDICIARY DEVELOPMENT FUND (JDF)
The Accountable Officer incurred a shortage
amounting to Six Thousand Eight Hundred Sixty Six Pesos
(P6,866.00).
This amount was arrived at as follows:
Total collections from April 1, 1995 to P
225,950.74
April 30, 2004
Less: Total remittance for the above 219,084.74
period
Balance
of Accountability as of April
P
6,866.00
30, 2004
xxx xxx xxx
B. GENERAL FUND (GF):
The
late Mr. Achas, Jr. has incurred a shortage in this Fund amounting to Six
Thousand Five Hundred Forty Two Pesos (P6,542.00) as shown below:
Total
collections from Sept., 1997 to P 51,747.36
December 31 , 2003
Less: Total remittance for the above period 45,205.36
Balance
of Accountability as of Dec. 31,
P
6,542.00
2003
xxx xxx xxx
C. SPECIAL ALLOWANCE FOR JUSTICES & JUDGES (SAJJ):
For this Fund, the Clerk of Court incurred a shortage
amounting to Thirty Five Pesos (P35.00) as shown below:
Total
collections from Jan. 1 to April 30, P 1,607.00
2004
Less: Total remittance for the above period 1,572.00
Balance
of Accountability as of April
P
35.00
30, 2004
The audit team further made the following observations: [2]
1)
The cash bond collected on 11 September 1998 amounting to Eighteen Thousand
Pesos (P18,000.00) was not deposited by Mr. Achas. This cash bond
pertains to the case of People vs. Nacua, Sr., Case No. 3662 under OR#8169099 (Annex '3). This bond was refunded to the bondsman on 25 September 1998.
2) Edwin Sunga, the accused in People vs. Edwin Sunga, posted cash bond
amounting to One Thousand Two Hundred Pesos (P1,200.00) only. However,
the acknowledgement receipt (Annex '4) signed by Mr. Sunga disclosed
that he received One Thousand Eight Hundred Pesos (P1,800.00).
This
shows that the late Mr. Achas did not declare the Six Hundred Pesos (P600.00)
he collected from Mr. Sunga.
3) People vs. Leonito Egos y Camiguing, et al., Case No. 3780
Records
showed that Felix T. Laurente, one of the accused in this case, posted Five
Thousand Pesos (P5,000.00) on 7 January 2000. The undertaking showed
that OR#8169389 was issued to him (Annex '5.1). However, verification
of the triplicate copy of said OR disclosed that it was issued to Rogelio Palma
Gil on 12 January 2000 in the amount of Three Thousand Pesos (P3,000.00)
(Annex '5.2) as confirmed by the undertaking the latter signed on
January 12, 2000 (Annex '5.3).
Another
accused in the above stated case, Ros Ovey C. Corneja, posted cash bond
amounting to Five Thousand Pesos (P5,000.00). In the undertaking, it was
recorded that OR#8169391 was issued to him on 7 January 2000 (Annex '5.4).
Again, verification of the triplicate copy of this OR showed that it was issued
to Daisy Casas on 7 February 2000 in the amount of Two Thousand Pesos (P2,000.00),
(Annex '5.5).
The third
accused in the above case posted also a cash bond amounting to Five Thousand
Pesos (P5,000.00). The undertaking showed that OR#8169390 was issued to
him on 7 January 2000 (Annex '5.6). Similarly, the triplicate copy of
the said OR showed that it was issued to Danilo Alair on 19 January 2000 in the
amount of Two Thousand Pesos (P2,000.00), Annex '5.7.
4) People vs. Talipasan Dagadas y Musa, Case No. 3874-00
The
order releasing the body of the said accused from prison stated therein
OR#12098462 dated 2 February 2001 as the one issued for the cash bond posted
amounting to Eight Thousand Pesos (P8,000.00), Annex '6.1. When
the said official receipt was verified, it turned out that it was issued to
Gerry Castro for Criminal Case No. 3878 in the amount of Five Thousand Pesos (P5,000.00)
on 6 February 2001 (Annex '6.2).
5) People vs. Edgardo C. Segovia, Criminal Case No. 3482
In this case, the order releasing the cash bond stated therein OR#6440947 as the official receipt issued to the above accused on 20 January 1997 (Annex '7.1). Such official receipt was not among those issued by the Supreme Court, hence, an MTO receipt. Further verification of the official receipts issued, it turned out that OR# 8169069 dated 24 October 1997 was the one issued to him (Annex '7.2).
6) People vs. Rafael Manos y Balagon, Case No. 3806
The order dated 5 March 2001 releasing the cash bond posted in the above case stated therein OR#8169393 dated 21 March 2000 as the one issued to the accused (Annex '8.1). However, it was OR#12098451 dated 8 August 2000 which was actually issued to the said accused (Annex '8.2) and OR#8169393 was the one issued to Anna Liza Batislaon on 6 April 2000 (Annex '8.3).
7) People vs. Celsa G. Soriano & Honey Flores, Case No. 3809-00
Here, both the undertaking for deposit of cash as bail and the order for the
provisional liberty of Honey Flores states that it was OR#8169395 dated 11
April 2000 which was issued to her, in the amount of Three Thousand Pesos (P3,000.00),
Annexes '9.1 & 9.2. When this particular OR was verified, it was
not issued to the said accused but to Imelda Soria on 23 May 2000 in the same
amount (Annex '9.3). What was issued to Honey Flores was OR#12098459
dated 19 September 2000 (Annex '9.4). The latter OR was issued for the
cash bond of Honey Flores and Celsa Soriano amounting to Six Thousand Pesos (P6,000.00).
In the case of the second accused, Celsa Soriano, in her undertaking and order
for provisional release, it was indicated therein that OR#8169393 dated 10
April 2000 amounting to Three Thousand Pesos (P3,000.00) was the one
issued to her (Annex '9.5 & 9.6). Such OR was actually issued to
Anna Liza Bastilaon on 6 April 2000. The OR issued to Celsa Soriano was
OR#12098459 dated September 19, 2000.
8) People vs. Ronnel Ermac, Case No. 3741
The undertaking signed by the above accused indicated OR#8169379 dated 13
September 1999 in the amount of One Thousand Eight Hundred Pesos (P1,800.00),
as the one issued to him (Annex '10.1). However, triplicate copy of
this OR showed that it was issued to Sebastian Narit on 16 September 1999 in
the amount of Twelve Thousand Pesos (P12,000.00), Annex '10.2.
Audit of triplicate copies of official receipts revealed that it was OR#8169381
dated 15 October 1999 that was issued to him (Annex '10.3).
The wife of Mr. Achas informed the OCA of the death of her husband and requested that the accountability of her husband be deducted from his retirement benefits.
The OCA Report and Recommendation
The OCA adopted the recommendations submitted by the audit team, as follows: [3]
1. The Finance Division FMO-OCA be DIRECTED to deduct from the retirement benefits of Mr. Damian G. Achas, Jr., the following:
a.) 'SIX THOUSAND
EIGHT HUNDRED SIXTY SIX PESOS (P6,866.00) representing his
unremitted collections in the Judiciary Development Fund. Said amount shall be
deposited to the Land Bank of the Philippines (LBP) JDF Account (LBP Savings
Account No. 0591-0116-34);
' b) SIX THOUSAND FIVE HUNDRED FORTY TWO PESOS
(P6,542.00)
representing his unremitted collections in the General Fund. Said amount
shall be deposited to the General Fund Account maintained by this Court with
the LBP;
c) THIRTY FIVE PESOS (P35.00), representing his unremitted
collections in the Special Allowance for the Judiciary. This amount shall be
deposited to the LBP Account No. 0591-1744-28.
Thereafter, to immediately INFORM the Fiscal Monitoring Division-CMO about the action taken.
2. A fine of Five
Thousand Pesos (P5,000.00) be imposed on the late Mr. Damian G.
Achas, Jr. for his failure to remit the judiciary funds on time in violation of
SC Circular[s] and other issuances; as well as for the unexplained transaction
as enumerated above.
3. MS.
VIRGENCITA B. MARTEL, Acting Clerk of Court, MTC-Sta. Cruz, Davao City,
Davao Del Sur, be DIRECTED to (a) WITHDRAW from the Fiduciary
Account, the total amount of P1,151.94, representing the unwithdrawn net
interest for January to March, 2004 (P1,131.94) and from October, 1987
to June, 2003 (P20.00) (b) DEPOSIT the same to the JDF account,
furnishing the Fiscal Monitoring Division with copy of deposit slip as proof of
compliance, and (c) STRICTLY COMPLY with court circulars and issuances
relative to the proper management of judiciary funds; and
4. HON. JUDGE ERNESTO C. DELA CRUZ, Judge-Designate, MTC-Sta. Cruz, Davao Del Sur, be ENJOINED to MONITOR and ENSURE strict compliance of the SC Circulars not only concerning judicial matters but also with respect to financial concerns in order to uphold the confidence of the public to the judiciary.
The Court's Ruling
No position demands greater moral righteousness and uprightness from the occupant than a judicial office. Those connected with the dispensation of justice bear a heavy burden of responsibility. Clerks of Court in particular must be individuals of competence, honesty and probity, charged as they are with safeguarding the integrity of the court and its proceedings. The conduct required of court personnel, from the presiding judge to the lowliest clerk, must always be beyond reproach and circumscribed with a heavy burden of responsibility. As front-liners in the administration of justice, they should live up to the strictest standards of honesty and integrity. [4]
Safekeeping of public and trust funds is essential to an orderly administration of justice. No protestation of good faith can override the mandatory nature of the circulars designed to promote full accountability for public and trust funds. [5] A failure to turn over on time cash deposited with accountable public officers constitutes gross neglect of duty and gross dishonesty, if not malversation. [6] Gross neglect of duty and gross dishonesty are grave offenses under Section 52, Rule IV of the Uniform Rules on Administrative Cases in the Civil Service. [7] The penalty is dismissal even for the first offense. However, in the present case, dismissal from the service is no longer possible because of the death of Mr. Achas.
WHEREFORE, we find
the late Mr. Damian G. Achas, Jr. liable for his failure to remit the judiciary
funds in violation of Supreme Court circulars and other issuances. We FINE
him P5,000 to be deducted from his retirement benefits.
The Finance Division-FMO of the Office of the Court Administrator shall deduct from the retirement benefits of Mr. Damian G. Achas, Jr., the following:
a) P6,866
representing the unremitted collections for the Judiciary Development Fund.
The Finance Division-FMO shall deposit this amount to the Land Bank of the
Philippines, JDF Account (LBP Savings Account No. 0591-0116-34);
b) P6,542 representing the
unremitted collections for the General Fund. The Finance Division-FMO shall
deposit this amount to the General Fund Account maintained by the Court with
the Land Bank of the Philippines; and
c) P35
representing the unremitted collections for the Special Allowances for the
Judiciary. The Finance Division-FMO shall deposit this' amount to the Land Bank
of the Philippines (LBP Account No. 0591-1744-28).
The Finance Division shall inform the Fiscal Monitoring Division-CMO of the action taken to implement this Decision.
We DIRECT Ms.
Virgencita B. Martel, Acting Clerk of Court, MTC, Sta. Cruz, Davao City, Davao
del Sur, to withdraw from the fiduciary account P1,151.94 representing
the unwithdrawn net interest from January to March 2004 (amounting to P1,131.94)
and from October 1987 to June 2003 (amounting to P20). She shall
deposit these amounts to the JDF Account, furnishing the Fiscal Monitoring
Division-CMO with a copy of the deposit slip as proof of compliance.
SO ORDERED.
ANTONIO T. CARPIO
Associate Justice
WE CONCUR :
HILARIO G. DAVIDE, JR.
Chief Justice
Chairman
LEONARDO A. QUISUMBING CONSUELO YNARES-
Associate Justice SANTIAGO
Associate Justice
ADOLFO S. AZCUNA
Associate Justice
Endnotes:
[1] Memorandum for Court Administrator Presbitero J. Velasco, Jr. dated 28 January 2005.
[2] Ibid.
[3] Memorandum for Chief Justice Hilario G. Davide Jr. dated 28 January 2005.
[4] Report on the Financial Audit Conducted at the Municipal Trial Courts of Bani, Alaminos, and Lingayen, in Pangasinan, A.M. No. 01-2-18-MTC, 5 December 2003, 417 SCRA 106.
[5] Re: Misappropriation of the Judiciary Fund Collections' by Ms. Juliet C. Banag, Clerk of Court, MTC, Plaridel, Bulacan, A.M. No. P-02-1641, 20 January 2004, 420 SCRA 150.
[6] Judge Dondiego v. Cuevas, Jr., 446 Phil. 514 (2003).
[7] Dated 31 August 1999.