EN
BANC
REPORT
OF JUSTICE FELIPE B. KALALO,
Regional Coordinator,
J.P.D.I.O. ON THE AUDIT CONDUCTED IN
THE COURTS OF RIZAL PROVINCE
A. M. No. 96-10-380-RTC
November 18, 1997
R
E S O L U T I O N
PUNO, J.:
This treats of
the Report of Deputy Court Administrator
Zenaida N. Elepano dated September 26, 1997 pursuant to the Resolution
of the Court en banc dated January 21, 1997. The Resolution was issued
as a result of the Report dated August 9, 1996 and August 14, 1996 of
retired
Justice Felipe B. Kalalo, Regional Coordinator, Judicial Planning
Development
and Implementation Office [JPDIO] of this Court on the audit conducted
in all courts of Rizal Province[1]
from August 1 to 6, 1996.
Justice Kalalo
found several irregularities particularly
with regard to the entry and remittance of Judiciary Development Fund
[JDF]
and Fiduciary Fund collections. This Court's Resolution of January 21,
1997 disposed as follows:
IN VIEW WHEREOF, we hereby order that:
1. An immediate audit, examination and
reconciliation
of the JDF collections, deposits and remittances be conducted by the
Fiscal
Audit Division, Office of the Court Administrator in the following
courts:
a. Regional Trial Court, Binangonan,
Rizal;
b. Municipal Trial Court, Cardona,
Rizal;
c. Municipal Trial Court of
Pililla-Jala-Jala. and for said office to submit its report,
findings
and recommendations within fifteen (15) days.
2. Mrs. Ermelina C. Bernardino, Clerk
of
Court
of the Municipal Trial Court of Cardona, Mrs. Libertad San Juan, Clerk
of Court of the Municipal Circuit Trial Court of Pililla-Jala-Jala,
Atty.
Manuel I. Banting, Clerk of Court of the Regional Trial Court of
Binangonan,
and Ma. Luisa Tuazon, cash clerk at the Regional Trial Court of
Binangonan
are immediately relieved from their respective duties and temporarily
replaced
by other competent court personnel to be recommended by the Court
Administrator
pending the results of the audit to be conducted by the FMBO;
3. Atty. Myrna Directo, Clerk of Court
of
the
Regional Trial Court of Morong and Deputy Sheriff Restituto Soriano,
officer-in-charge
of said court, are required to explain why they have been depositing
the
JDF collection in a private band and to account for the interest earned
by such deposit within ten (10) days from receipt of this resolution;
4. Cesar Clamar, officer-in-charge of
the
Office
of the Clerk of Court of the Municipal Trial Court of Taytay is advised
to use the prescribed JDF cash book and to update the entries therein
within
ten (10) days from receipt of this resolution.
5. Administrative charges be
immediately
filed
by the Office of the Court Administrator against Mrs. Ermelina C.
Bernardino,
Mrs. Libertad San Juan, Atty. Manuel I. Banting, Ma. Luisa Tuazon,
Atty.
Myrna Directo, Deputy Sheriff Restituto Soriano, and all other court
personnel
involved in the irregularities concerning the collection and remittance
of JDF in their respective courts. They are hereby placed under
preventive
suspension without pay pending the result of the respective
administrative
complaints.
6. Presiding Judge Ricardo P. Angeles
of the
Municipal
Circuit Trial Court of Teresa-Baras is required to explain within ten
(10)
days from receipt of this resolution his failure to decide within the
reglementary
period of ninety (90) days the cases long submitted for decision.[2]
In compliance
with this Resolution, the following
were filed with this Court: [1] the Audit Report dated February 20,
1997
of the Fiscal Audit Division,[3]
Office of the Court Administrator with respect to the MTC, Cardona,
Rizal
and MCTC, Pililia-Jala-Jala, Rizal; [2] Compliance and Explanation
dated
February 12, 1997 filed by Atty. Myrna C. Directo, Clerk of Court, RTC,
Morong, Rizal and Deputy Sheriff Restituto B. Soriano of said court;[4]
[3] Request/Motion to Lift Preventive Suspension of Atty. Myrna C.
Directo;[5]
[4] Explanation dated February 14, 1997 of Judge Ricardo P. Angeles,
MCTC,
Teresa-Baras and Acting Presiding Judge of MCTC, Pililia-Jala-Jala,
Rizal;[6]
[5] Audit Report dated April 8, 1997 of the Fiscal Audit Division,
Office
of the Court Administrator relative to the JDF collections, deposits
and
remittances in the RTC, Binangonan, Rizal;[7]
and [6] Request/Motion to Lift Preventive Suspension filed by Mrs.
Libertad
San Juan, MCTC, Pililia-Jala-Jala, Rizal.[8]
I.chanrobles virtual law libraryTHE AUDIT REPORT IN THE MTC,
CARDONA,
RIZAL
The audit
conducted in the MTC, Cardona, Rizal
by the Fiscal Audit Division, Office of the Court Administrator was for
the period ending October 31, 1995. Mrs. Ermelita C. Bernardino was
appointed
Clerk of Court II of said court on March 1, 1995.cralaw:red
The audit team
found that the last JDF collection
remitted on January 15, 1995 in the amount of P800.00 and reported by
Justice
Kalalo as collection for December 1994 represents the collection for
November
1994 in the sum of P237.50 and December 1994 in the sum of P652.50.
These
amounts were deposited with the Land Bank of the Philippines (LBP)
under
the name of the court.cralaw:red
JDF collections
amounting to P36,441.50 from January
1995 to July 1996, for a period of nineteen (19) months were remitted
to
the Supreme Court Cashier's Division[9]
on September 30, 1996. JDF collections for September and October 1996
in
the amounts of P40.00 and P600.00 were deposited with the LBP on
October
10, 1996 and November 6, 1996, respectively.cralaw:red
Prior to January
1996, collections for the General
Fund were made by the municipal government pursuant to Section 93 of
the
Judiciary Act of 1948. From January 1996 to December 1996, General Fund
collections were remitted tothe Supreme Court Cashier's Division on
September
30, 1996,[10]
on October 9, 1996,[11]
and on November 7, 1996.[12]
Collections for
the Fiduciary Fund started in
July 1994. The collections were deposited with the LBP, Binangonan,
Rizal
Branch. As of October 1996, a balance of P79,700.00 was verified to be
deposited with said bank in the name of the MTC, Cardona, Rizal.
II.chanrobles virtual law libraryTHE AUDIT REPORT IN THE MCTC,
PILILIA-JALA-JALA,
RIZAL
The audit
conducted in the MCTC, Pililia-Jala-Jala,
Rizal covered the period from September 1993 to October 1996. Mrs. Erna
Casas was the Officer-in-Charge of cash accountabilities of said court
from September 1, 1993 to February 1995. Clerk of Court Libertad San
Juan,
who was appointed Clerk of Court II, took over on March 1, 1995.cralaw:red
The last JDF
remittance of P4,937.00 made in March
1995 as stated in Justice Kalalo's Report represents collections for
February
1995. For a period of eighteen (18) month, from March 1995 to August
1996,
the total JDF collection deposited with the LBP was P39,519.50. JDF
collections
for September 1996 and October 1996 were likewise deposited with the
LBP
on October 2, 1996 and November 15, 1996, respectively. The collections
were deposited under the JDF Savings Account.cralaw:red
Collections for
the General Fund from September
1993 to September 1996 were erroneously incorporated with the
collections
for the JDF. This explains the large collection reflected in the JDF
which
is unusual for an MCTC. This error was, however, corrected in September
1996. General Fund collections P23,965.00 for the month of October 1996
representing interest on Fiduciary Fund Collections were deposited with
the LBP on October 16, 1996.cralaw:red
The balance of
the Fiduciary Fund collection covering
the period of October 1993 to October 1996 in the total amount of
P280,645.00
was found deposited with the LBP, Tanay Branch in the name of the MCTC,
Pililia-Jala-Jala.cralaw:red
Despite the
subsequent compliance with the Circulars,
Mrs. Bernardino, Clerk of Court II, Cardona, Rizal and Mrs. San Juan,
Clerk
of Court II, MCTC, Pililia-Jala-Jala, Rizal were found by the audit
team
to have essentially failed to observe the circulars issued by this
Court
and the Court Administrator in connection with their duties and
responsibilities
as accountable officers.
III.chanrobles virtual law libraryPARTIAL AUDIT REPORT IN THE RTC,
BINANGONAN,
RIZAL
The incumbent
Clerk of Court of the RTC, Binangonan,
Rizal is Atty. Manuel I. Banting. The actual collection of fees and the
recording of transactions are performed by Mrs. Ma. Luisa Tuazon, Clerk
III in the Office of the Clerk of Court, same court.cralaw:red
The team audited
the JDF collections over a period
of eleven (11) years and ten (10) months, i.e., from February
1988
to December 1996. The JDF collections from February 1985 to December
1994,
a period of 9 years and 9 months, were remitted and accounted for. The
depository bank for the amounts collected until March 1994 was the PNB
Ortigas branch and for the amounts collected from April 1994 to October
1994 was the PNB Cainta branch. The LBP became the depository bank in
January
1996.cralaw:red
An examination of
the cash books of the court
showed that there were no JDF collections or remittances for the months
of November and December 1994. Remittances were made from January 1995
to December 1996 but these were irregular resulting in an under
remittance
of P106,311.68.
The audit of the Fiduciary Fund was made
from
February 1984 to December 1995 only since no records for collections,
deposits
and withdrawals were presented for the whole year of 1996. The audit
was
made on file copies of monthly reports because no cash books were
maintained.
Monthly reports submitted to the Accounting Division of the Supreme
Court
were based on duplicates of official receipts instead of entries from
the
cash books. As gleaned from available documents, the balance of the
Fiduciary
Fund as of December 1995 should have been P990,452.80. Considering that
no cash books were used where the running balance of the Fiduciary Fund
may be determined at the beginning and ending of each monthly
transactions,
the said balance of P990,452.80 cannot be verified. Moreover, no
passbook
indicating all the deposits and withdrawals of the court was presented
to the audit team.cralaw:red
The Clerk of
Court's General Fund and the Sheriff's
General Fund were audited for a period of twelve [12] years, from
January
1984 up to December 1996. Remittances of the collection were irregular
in the years 1994, 1995 and 1996. The audit team tentatively estimated
unremitted collections for the Clerk of Court's General Fund at
P99,314.93
while that of the Sheriff's General Fund at P46,038.97. These amounts
may,
however, be adjusted upon presentation of receipts and other proofs of
remittances and payment.cralaw:red
The audit team
recommended that Atty. Banting
be made to explain and account for the following shortages:
1. Judiciary Development Fund
P106,311.682.
Fiduciary
Fund 990,451.803. Clerk of Court General Fund 99,314.834. Sheriff's
General
Fund 46,038.97 P1,242,117.38
IV.chanrobles virtual law libraryCOMMENTS OF ATTY. MYRNA DIRECTO
&
SHERIFF RESTITUTO SORIANOOF THE RTC, MORONG, RIZAL
Atty. Myrna C.
Directo, Clerk of Court IV, RTC,
Morong, Rizal and Deputy Sheriff Restituto B. Soriano, same court,
filed
their Compliance and Explanation in accordance with this Court's
January
21, 1997 Resolution. At the time of Justice Kalalo's audit, Atty.
Directo
was an official leave of absence and Deputy Sheriff Soriano was the
Officer-in-Charge
of the court's cash accountabilities.cralaw:red
Atty. Directo and
Deputy Sheriff Soriano claimed
that their failure to deposit all judiciary collections with the LBP
was
because there was no LBP branch in Morong, Rizal; that the absence of
an
LBP branch, Supreme Court Circular No. 8A-93 dated April 21, 1993
authorized
the deposit of all collections with the rural bank in the area; that
the
Rural Bank of Morong, Rizal is a stone's throw away from the courthouse
and this proximity ensures the convenience and safety of depositing
daily
collections; that the daily deposits with the rural bank were remitted
regularly every month with the LBP, Tanay Branch which is approximately
ten [10] kilometers away from the court.cralaw:red
As regards the
accounting of earned interest on
JDF and other court collections, Atty. Directo and Deputy Sheriff
Soriano
submitted photocopiesof all the passbooks in the name of the RTC with
the
Rural Bank of Morong, Rizal.[13]
The entries in the passbooks indicate that the interest on the
collections
from April 1994 to December 1996 were not withdrawn but incorporated
with
the total balance of the account. The interest was excluded and left in
the bank allegedly to keep the account active after the principal sums
were remitted to the LBP, Tanay Branch every month.cralaw:red
Atty. Directo and
Deputy Sheriff Soriano claimed
that they did not commit any act questionable and inimical to the
interest
of the Supreme Court and thus prayed that they be excluded from the
administrative
charges filed and that their preventive suspension without pay be
lifted.
As a sign of good faith, Atty. Directo later informed this Court that
starting
June 4, 1996, all JDF collections of the court were deposited with the
LBP as evidenced by copies of the deposit slips.[14]
Circular No.
8A-93 issued by then Court Administrator
Ernani Cruz-Pano on April 21, 1993 and cited by Atty. Directo applies
to
Fiduciary Fund collections. Fiduciary collections are derived from bail
bonds, rental deposits,etc.[15]
and are held in trust by the court for the litigants. JDF collections
are
derived from legal fees and are intended to benefit the members and
personnel
of the Judiciary.[16]
JDF collections are governed by Administrative
Circular No. 5-93[17]
dated April 30, 1993 which provides that:
4. xxx
The income or interest earned [on
the JDF]
shall
likewise form part of the Fund; for this purpose, the depository bank
for
the Fund shall be the Land Bank of the Philippines
5. System and Procedures:
xxx xxx xxx
(c) In the RTC, SDC, MetTC, MTCC,
MTC,
MCTC
and SCC. The daily collections for the Fund in these courts
shall
be deposited every day with the local or nearest LBP Branch "For the
account
of the Judiciary Development Fund, Supreme Court, Manila SAVINGS
ACCOUNT NO. 159-01163-1; or if depositing daily is not possible,
deposits
for the Fund shall be very second and third Fridays and at the end of
every
month, provided, however, that whenever collections for the Fund reach
P500.00 the same shall be deposited immediately even before the days
before
indicated.
Where there is no LBP branch at the
station
of
the judge concerned, the collections shall be sent by postal money
order
payable to the Chief Accountant of the Supreme Court, at the latest
before
3:00 P.M. of that particular week.
xxx xxx xxx
Since the JDF pertains to the
Judiciary, JDF
collections
include the income or interest earned from the Fund. The collections
are
to be deposited daily or three times a month as the case may be with
the
LBP branch at the station of the judge concerned. If there is no LBP
branch,
the collections shall be sent by postal money order to the Chief
Accountant
of the Supreme Court.
In the instant
case, there was no LBP branch within
the court's station. The nearest LBP branch was approximately ten
kilometers
away from the court. This, nevertheless, does not justify depositing
the
collections with the rural bank. There is no showing that the LBP
branch
was inaccessible. If it was, then Atty. Directo should have sent the
JDF
collections by postal money order to the Supreme Court pursuant to
Administrative
Circular No. 5-93. Said Circular does not authorize the deposit of JDF
collections with the rural bank in the court's locality.
Even Circular No.
8A-93 on Fiduciary Funds cited
by Atty. Directo to justify her actions does not ipso facto
authorize
the deposit of Fiduciary Fund collections with the rural bank. Thus:
Effective March 1, 1993, all Clerks of
Court
of lower Courts are hereby DIRECTED to deposit all collections from
bailbonds,
rental deposit and other fiduciary collections, upon receipt thereof,
following
the same guidelines laid down in Circular No. 13-92 of this Court dated
March 1, 1992, with the LAND BANK OF THE PHILIPPINES [LBP], the
authorized
government depository bank for the Judiciary.
In localities where the LBP has no
branches,
the Clerk of Court shall deposit all collections with any Rural Bank in
the area furnishing the ACCOUNTING DIVISION, SUPREME COURT, [of] the
selected
Rural Bank.
Where there is no LBP branch at the
station of
the judge concerned, the collections shall be sent by postal money
order
payable to the Chief Accountant of the Supreme Court, at the latest
before
3:00 P.M. of that particular week.
Court Fiduciary collections where no LBP
branch
is found at the court's station should be sent by postal money order to
the Chief Accountant of the Supreme Court. It is only where no LBP
branches
can be found in the court's locality that the Clerk of Court may
deposit
the fiduciary collections with the rural bank in the area and
subsequently
inform the Supreme Court thereof.
Circular No.
8A-93 was amended by Circular No. 50-95
dated October 11, 1995 which declared that:
(5) Interest earned on the deposits and
any
forfeited
amounts shall accrue to the general fund of the national government.
Within
two (2) weeks after the end of each quarter, the Clerk of Court shall
withdraw
such interest and forfeited amounts and shall remit the same to the
National
Treasury under a separate remittance advice, duplicate copy thereof to
be furnished the Chief Accountant of the Supreme Court for record and
control
purposes.
xxx xxx xxx
(8) In localities where there are no
branches
of the LBP, fiduciary collections shall be deposited by the Clerk of
Court
with the Provincial, City or Municipal Treasurer.
Atty. Directo
did not comply with both Circulars
Nos. 8A-93 and 50-95 on Fiduciary Fund Collections. Although there was
no LBP branch at the court's station, there was one in the locality ten
kilometers away. Under Circular No. 8A-93, the collections should have
been sent by postal money order to the Supreme Court. Under Circular
No.
50-95, Fiduciary Fund Collections should have been deposited with the
provincial,
city or municipal treasurer.
Moreover, the
interest on the JDF and Fiduciary
Fund collections should not have been left with the Rural Bank of
Morong.
The interest on JDF collections form part of the JDF which should be
remitted
to the Supreme Court. The interest on Fiduciary Fund collections accrue
to the General Fund of the National Government and should be remitted
to
the National Treasury. If Atty. Directo and Deputy Sheriff Soriano
deposited
the collections with the LBP, the official depository bank of the
judiciary,
there would have been no need to leave the interest if only to ensure
the
non-closure of the court's account.
V.chanrobles virtual law libraryEXPLANATION OF JUDGE RICARDO P.
ANGELES,
MCTC, TERESA-BARAS
Judge Ricardo P.
Angeles of the MCTC, Teresa-Baras
filed his Explanation stating that the delay in the disposition of
cases
submitted to him for decision was due to the additional workload that
came
with his designation as Acting Judge, MCTC, Pililia-Jala-Jala from 1995
to the present; that he had been exerting utmost effort in disposing
the
cases and promised to do so within the shortest possible time.
Rule 3.05 of Canon 3 of the Code of Judicial
Conduct admonishes all judges to dispose of the court's business
promptly
and decide cases within the period fixed by law. The failure to render
a decision within the ninety-day period from submission of the case
constitutes
serious misconduct in derogation of the speedy administration of
justice.[18]
The additional assignment of Judge Angeles should not have deterred him
from disposing off the twenty-two criminal cases pending before him.
All
he had to do was to request from this Court a reasonable extension of
time
to resolve the cases.[19]
IN VIEW WHEREOF,
this Court adopts the findings
of the Office of the Court Administrator and orders that:
(1) the Audit Report dated February 20,
1997
of the Fiscal Audit Division with respect to the MTC, Cardona, Rizal
and
the MCTC, Pililla-Jala-Jala, Rizal and the RTC, Binangonan, Rizal, as
well
as the Explanation of Judge Ricardo Angeles be NOTED;
(2) the Reports dated August 9, 1996 and
August
14, 1996 of Justice Felipe B. Kalalo and the Audit Report dated
February
20, 1997 and April 8, 1997 of the Fiscal Audit Division, Office of the
Court Administrator shall be treated as administrative complaints
against
Mrs. Ermelina C. Bernardino, Clerk of Court, MTC, Cardona, Rizal, Mrs.
Libertad San Juan, Clerk of Court, MCTC, Pililia-Jala-Jala, Rizal,
Atty.
Manuel I. Banting, Clerk of Court, RTC, Binangonan, Rizal, and Ma.
Luisa
Tuazon, clerk, RTC, Binangonan, Rizal for which reason all said
respondents
are required to submit their comments thereon within ten days from
receipt
of this order; and
(3) For failure to comply with
Administrative
Circular No. 5-93 and Circulars Nos. 8A-93 and 50-95, Atty. Myrna
Directo
and Deputy Sheriff Restituto B. Soriano are fined the amount of
P5,000.00
and P2,000.00 respectively, to be paid within five (5) days from
notice.
A repetition of the same act shall be dealt with severely;
(3.a) the orders of suspension against
Atty.
Directo and Deputy Sheriff Soriano are lifted, and the Resolution of
January
21, 1997 relative to the filing of charges against Atty. Directo and
Deputy
Sheriff Soriano is set aside;
(4) Judge Ricardo Angeles, MCTC,
Teresa-Baras
is reprimanded for failure to decide within the reglementary period the
twenty-two criminal cases pending before him with a warning that a
repetition
of the same offense shall be dealt with more severely.
SO ORDERED.
Narvasa, C.J.
and Mendoza, J., is
on leave.
Regalado,
Davide, Jr., Romero, Bellosillo,
Melo,
Vitug, Kapunan, Francisco, Panganiban and Martinez, JJ., concur.
_________________________________
Endnotes
[1]
Except the Regional Trial Court, Branch 71, Antipolo.
[2]
Rollo, pp. 56-57.
[3]
Headed by Maria Clara L. Guzman and Mr. Leandro Villanueva; Rollo, pp.
82-84.
[4]
Rollo, pp. 85-127.
[5]
Rollo, pp. 134-136.
[6]
Rollo, p. 156.
[7]
Headed by Maria Clara L. Guzman and Leandro Villanueva; Rollo, pp.
162-164.
[8]
Rollo, pp. 174-175.
[9]
Under O.R. No. 6279551.
[10]
Under O.R. No. 6278901.
[11]
Under O.R. No. 6278939.
[12]
Under O.R. No. 6992548.
[13]
Annexes "E" to "I," Rollo, pp. 93-126.
[14]
Annexes "C," "C-1" to "C-20,"; Rollo, pp. 145-152.
[15]
Circular No. 8A-93.
[16]
P.D. 1949, Sec. 1; Administrative Circular No. 5-93, Par. 1.
[17]
Amending Circular No. 5 dated February 21, 1985.
[18]
Castillo v. Cortes, 234 SCRA 398, 401 (1994); Alfonso-Cortes v.
Maglalang,
227 SCRA 482, 487 (1993).
[19]
Cruz v. Basa, 218 SCRA 551, 557 (1993). |