Republic
of the Philippines
SUPREME
COURT
Manila
EN BANC
REPORT
ON THE
FINANCIAL
AUDIT CONDUCTEDAT THE
MUNICIPAL
TRIAL COURTS OF BANI, ALAMINOS,
AND
LINGAYEN, IN
PANGASINAN.chanrobles virtual law library
A.M.
No.
01-2-18-MTC
December 5, 2003
D E C I S I O N
PER
CURIAM:
On January 26, 2001,
the Judicial Audit team of the Office of the Court Administrator (OCA)
submitted a report on the audit conducted in the Municipal Trial Courts
in Bani, Alaminos and Lingayen, Pangasinan. Based on the said report,
the
Court issued a Resolution dated March 7, 2001, to wit:chanrobles virtuallaw libraryred
(a) DIRECT
Clerk of Court VIRGILIO TUGAS, MTC-Bani, Pangasinan, to: (1) EXPLAIN
why
no administrative sanction shall be imposed upon him for
misappropriating
government funds and for his failure to submit his monthly report of
collections,
deposits/withdrawals since 1995 up to the time of audit; and (2)
RESTITUTE
the shortages in the JDF P42,314.00; Gen. Fund P6,751.00 and Fiduciary
Fund P254,225.00; chanrobles virtuallaw libraryred
(b) DIRECT clerk
of
Court Carmen Tantay, MTC-Lingayen, Pangasinan, to: (1) EXPLAIN why no
administrative
sanction shall be imposed upon her for misappropriating government
funds
and for her failure to submit her monthly report of collections,
deposits/withdrawals
since 1995 up to the time of audit; (2) RESTITUTE the shortages in the
JDF P145,140.20; Gen. Fund P35,530.00 and Fiduciary Fund P931,470.00;
(3)
ACCOUNT for the missing receipts with serial numbers 3392001 to
3392050;
3392301 to 3392350; 8051501 to 8051550; 8051551 to 8051600; 8051601 to
8051650; 8051651 to 8051700; 8051751 to 8051800; 8051801 to 8051850 and
8051851 to 8051900; and (4) SUBMIT a certification from the Municipal
Treasurer's
Office as to the unwithdrawn Fiduciary Fund as of May 31, 2000;chanrobles virtuallaw libraryred
c) SUSPEND Mr.
Tugas
and Mrs. Tantay from office and RELIEVE them of their functions as the
Clerk of Court of MTC, Bani, Pangasinan and Lingayen, Pangasinan,
respectively;
andchanrobles virtuallaw libraryred
d) ISSUE a HOLD
DEPARTURE
ORDER for Mrs. Carmen Tantay and Mr. Virgilio C. Tugas to refrain them
from leaving the country.
In a letter dated
October
26, 2001, respondent Tugas denied having misappropriated government
funds.
He averred that Executive Judge Jules A. Mejia relieved him of his
duties
and detailed a Deputy Sheriff as Officer-in-Charge Clerk of Court as of
September 13, 2000.[1]
He clarified that the financial audit report failed to consider
withdrawals
made which were covered by court orders and acknowledged receipts,
amounting
to P224,000.00.[2]chanrobles virtuallaw libraryred
The respondent, however,
admitted his failure to deposit the amounts in his possession. He also
admitted that he told the audit team that he used part of his
collection
when his son Virgilio was hospitalized on September 24–26, 1999,[3]
and unfortunately died on October 4, 1999.[4]
He was quick to aver that he was able to "substitute" the said amount,
and further explained, thus:chanrobles virtuallaw libraryred
6. As per audit, I have
an accounted collection in the total amount of Three Hundred Three
Thousand
Two Hundred Ninety pesos (P303,290.00), but as explained and detailed
above,
your Honors, I have a cash on hand of Eighty Two thousand Seven Hundred
Fifty Five pesos (82,755.00) and cashbond withdrawals of Two Hundred
Twenty
Four Thousand pesos (P224,000.00) or a total of Three hundred Six
Thousand
Seven Hundred Fifty Five (P306,755). Therefore I have an excess of
Three
Thousand Four Hundred Sixty five pesos (P3,465.00) which is my personal
money included in the inventory of the Deputy Sheriff who relieved me;chanrobles virtuallaw libraryred
x
x
x
x x
x
x x x
8. I am not a criminal,
your Honors, however flimsy or laughable my reason in your estimate,
please
consider my case with understanding and compassion and I pray that I
will
be given another chance and this will not be done again your Honors;chanrobles virtuallaw libraryred
If I may not be allowed
to continue my work as Clerk of Court, at least Your Honors, allow me
for
the early retirement and to leave the service with dignity and for me
to
received [sic] all the benefits of my long service with the Judiciary
and
I will be forever grateful, Your Honors.[5]chanrobles virtuallaw libraryred
For respondent Tantay's
failure to comply with the Court's Resolution of March 7, 2001, another
Resolution dated December 5, 2001 was issued, directing Presiding Judge
Hermogenes C. Fernandez, MTC, Lingayen, Pangasinan, to serve the
previous
resolution anew. The respondent's brother, Lazaro Ferrer, eventually
received
the resolution on January 14, 2002. On May 8, 2002, respondent Tantay
was
required to show cause why she should not be disciplinary dealt with
for
such failure and to comply with the Resolution of March 7, 2001,
requiring
said explanation. Upon her failure to comply with the Court's
directive,
the Court further resolved to impose a fine of P1,000.00, or in lieu
thereof,
imprisonment for five days, upon the respondent's failure to explain
and
restitute shortages and accounting of the missing receipts, within ten
days from notice thereof.[6]chanrobles virtuallaw libraryred
The Court Administrator
was, thereafter, directed to conduct a comprehensive investigation of
the
matter in a Resolution dated December 16, 2002. In a Report dated
September
12, 2003, the OCA recommended that:chanrobles virtuallaw libraryred
(1) The
financial
audit report be docketed as a regular complaint against Virgilio A.
Tugas,
Clerk of Court, MTC, Bani, Pangasinan and Mrs. Carmen F. Tantay, Clerk
of Court, MTC, Lingayen, Pangasinan, for gross misconduct and
dishonesty.chanrobles virtuallaw libraryred
(2) Respondents be
found
GUILTY of dishonesty and gross misconduct and be DISMISSED from the
service
with prejudice to reemployment in any government agency, including
government
owned and controlled corporations; all withheld salaries, allowances
and
benefits if any be ordered FORFEITED; respondents be further. chanrobles virtuallaw libraryred
DIRECTED to
restitute
their total accountabilities, all these without prejudice to the filing
of the appropriate civil and criminal actions against them.
chanrobles virtuallaw libraryred
(3) Mr. Virgilio B.
Tugas be DIRECTED to restitute the amount of Eighty Nine Thousand Three
Hundred Ninety Pesos (89,390.00) representing his shortages in the
following:
JDF — P42,314.00; General Fund — P6,751.00; and Fiduciary Fund —
P40,325.00;chanrobles virtuallaw libraryred
(4) Ms. Carmen F.
Tantay
be DIRECTED to restitute the amount of One Million One Hundred Twelve
Thousand
One Hundred Forty Pesos (P1,212,140) representing [her] shortages in
the
following: JDF — P145,140.20; General Fund — P35,530.00; and Fiduciary
Fund — P931,470.00; chanrobles virtuallaw libraryred
(5) The Legal
Office
be DIRECTED to file the criminal charges against Mr. Tugas and Mrs.
Tantay;chanrobles virtuallaw libraryred
(6) The Employees
Leave
Division, OAS-OCA be DIRECTED to compute the balance of earned leave
credits
of Mr. Tugas and Mrs. Tantay and forward the same to the Finance the
Division,
FMO-OCA which shall compute the money value of the leave credits and
other
monetary benefits that Mr. Tugas and Mrs. Tantay are still entitled to
receive from the Court, the amount to be included as restitution of the
computed shortages.[7]chanrobles virtuallaw libraryred
Respondent Clerk of
Court
Tugas is liable for misappropriating government funds which warrants
the
imposition of the penalty of dismissal.
chanrobles virtuallaw libraryred
Respondent Tugas is
clearly administratively liable for his actions, as he himself admitted
that he used the court's funds to finance his son's hospitalization,
and
replaced the money afterwards. According to the Court Administrator's
Report:chanrobles virtuallaw libraryred
The accountability for
Fiduciary Fund found in the first audit was amended and computed based
on the supporting documents for withdrawal attached to the explanation
of Mr. Tugas which is as follows:chanrobles virtuallaw libraryred
Total collections from
12/28/95–11/22/99 (excluding the direct deposits made by the party
litigants
with the MTO; P347,080.00 + 80,800.00) P427,880.00
chanrobles virtuallaw libraryred
Less:
Withdrawals
made for the same period (a–g) from
collections recorded
in the cashbookchanrobles virtuallaw libraryred
P224,000.00
Un-withdrawn
Fiduciary
Funds as of Sept 19, 2000
P203,880.00
Less: Remittances
madechanrobles virtuallaw libraryred
– Balance of
direct deposit to
MTO
P80,800.00
– Deposit made
to MTO per OR#7914335 on 9/14/00
by Mr. Emmanuel
Odero (Deputy Sheriff RTC,
Alaminos,
Pang.)
from the cash on hand of
Mr. Tugas
representing
various collections for
undetermined
period of
time
82,755.00 163,555.00
–––––––––
P40,325.00
========
As shown in the above
computation,
Mr. Tugas incurred a shortage of Forty Thousand Three Hundred
Twenty-Five
Pesos (P40,325.00). There is therefore no basis in the claim of Mr.
Tugas
that he has an average of Three Thousand Four Hundred Sixty-Five Pesos
(P3,465.00). He must therefore restitute all the shortages amounting to
Eighty Nine Thousand Three Hundred Ninety Pesos (P89,390.00) computed
as
follows:chanrobles virtuallaw libraryred
Judiciary
Development
Fund P42,314.00
Clerk of Court
General
Fund
6,751.00
Clerk of Court
Fiduciary
Fund P40,325.00
––––––––––
Total Shortage P89,390.00
The
actuation/commission/omission
of Mr. Tugas is in wanton violation of the Circulars issued by this
Court.
He is guilty of: (1) non-issuance of official receipts and acknowledge
receipts of payment of filing fees which is a violation of Article 2,
Section
69 of the Government Accounting and Auditing Manual (GAAM) and Section
68 of P.D. 1445; (2) delayed and non-remittances of collection which is
against Circular No. 5-93 and Chapter 4, Article 1, Section 107–111 of
GAAM, and of Circular No. 50-95; and (3) using government money for
personal
use.[8]chanrobles virtuallaw libraryred
The failure of a clerk
of court to turn over money deposited with him and adequately explain
and
present evidence thereon constitutes gross dishonesty, grave
misconduct,
and even malversation of public funds which this Court will never
countenance,
as they indubitably diminish the faith of the people in the judiciary.[9]
Even the fact that the respondent fully paid his shortages will not
free
him from the consequences of his wrongdoing.[10]chanrobles virtuallaw libraryred
Respondent Clerk of
Court Tantay is, likewise, guilty of misappropriation, which
constitutes
gross dishonesty and is a ground for dismissal.
chanrobles virtuallaw libraryred
Noting that respondent
Tantay failed to comply with the Court's Resolution of March 7, 2001,
the
Court Administrator opined that the respondent's continued defiance of
the directives of the Court amounts to an evasion of the investigation
process, clearly indicative of her guilt.[11]
As aptly stated in its report:
chanrobles virtuallaw libraryred
The comment required
by this Court in an administrative matter is not to be construed as a
mere
request from the Court. On the contrary, respondents in the
administrative
cases are to take such resolutions seriously by commenting on all
accusations
or allegations against them as it is their duty to preserve the
integrity
of the judiciary (Martinez v. Zoleta, A.M. No. MTJ-94-04, 29 September
1999, 315 SCRA 438).[12]chanrobles virtuallaw libraryred
We agree. The respondent's
refusal to face head-on the charges against her is contrary to the
principle
in criminal law that "the first impulse of an innocent man when accused
of wrongdoing is to express his innocence at the first opportune time."[13]
Besides, the record speaks for itself, as it was clearly shown that the
respondent failed to (1) submit monthly reports of collections,
deposits
and withdrawals since 1995; (2) account for the total amount of
P1,112,140.00
representing funds pertaining to the Court; and, (3) account for
missing
official receipts.[14]chanrobles virtuallaw libraryred
No position demands
greater moral righteousness and uprightness from the occupant than does
the 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.[15]chanrobles virtuallaw libraryred
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.[16]
As forerunners in the administration of justice, they ought to live up
to the strictest standards of honesty and integrity, considering that
their
positions primarily involve service to the public. The Court is left
with
no choice but to declare the respondents guilty of dishonesty and gross
misconduct, which are grave offenses punished by dismissal.[17]chanrobles virtuallaw libraryred
WHEREFORE, respondents
Virgilio A. Tugas, Clerk of Court, MTC, Bani, Pangasinan and Mrs.
Carmen
F. Tantay, Clerk of Court, MTC, Lingayen, Pangasinan, having been found
GUILTY of gross misconduct and dishonesty, are hereby DISMISSED from
the
service effective immediately, with forfeiture of all withheld
salaries,
allowances and benefits, as well as retirement benefits, with prejudice
to reemployment in any branch or instrumentality in the government,
including
government-owned and controlled corporations.chanrobles virtuallaw libraryred
Respondent Virgilio
B. Tugas is DIRECTED to restitute the amount of Eighty-Nine Thousand
Three
Hundred Ninety Pesos (P89,390.00) representing his shortages in the
following:
JDF — P42,314.00; General Fund — P6,751.00; and Fiduciary Fund —
P40,325.00;chanrobles virtuallaw libraryred
Ms. Carmen F. Tantay
is DIRECTED to restitute the amount of One Million One Hundred Twelve
Thousand
One Hundred Forty Pesos (P1,112,140.00) representing her shortages in
the
following: JDF — P145,140.20; General Fund — P35,530.00; and Fiduciary
Fund — P931,470.00;
chanrobles virtuallaw libraryred
The Employees Leave
Division, Office of Administrative Services-OCA, is DIRECTED to compute
the balance of the respondents' earned leave credits and forward the
same
to the Finance the Division, Fiscal Management Office-OCA, which shall
compute the money value of the same, the amount, as well as other
benefits
the respondents may be entitled to, to be included as restitution of
the
computed shortages.chanrobles virtuallaw libraryred
The Legal Office is
DIRECTED to file criminal charges against the respondents before the
appropriate
court. chanrobles virtuallaw libraryred
This resolution is immediately
executory.chanrobles virtuallaw libraryred
SO ORDERED.chanrobles virtuallaw libraryred
Davide, Jr.,
C.J.
,
Puno, Vitug, Panganiban, Quisumbing, Ynares-Santiago,
Sandoval-Gutierrez,
Carpio, Austria-Martinez, Corona, Carpio Morales, Callejo, Sr., Azcuna
and Tinga,
JJ.
, concur.chanrobles virtuallaw libraryred
____________________________
Endnotes:
[1]
Annex "1."chanrobles virtuallaw libraryred
[2]
Annexes "4" to "26," Letter, p. 2.chanrobles virtuallaw libraryred
[3]
Annex "27."chanrobles virtuallaw libraryred
[4]
Annex "28."chanrobles virtuallaw libraryred
[5]
Letter, pp. 2–3.chanrobles virtuallaw libraryred
[6]
Resolution dated July 29, 2002.chanrobles virtuallaw libraryred
[7]
Memorandum dated September 12, 2003, pp. 5–6.chanrobles virtuallaw libraryred
[8]
Id. at 3.chanrobles virtuallaw libraryred
[9]
Re: Memorandum dated 27 September 1999 of Ma. Corazon MMolo, A.M.
No.
SCC-00-6-P, October 16, 2003.chanrobles virtuallaw libraryred
[10]
Re: Report on Examination of the Cash and Accounts of the Clerks of
Court
of the RTC and the MTC of Vigan, Ilocos Sur, A.M. No. 01-1-13-RTC,
April
2, 2003.
[11]
Memorandum dated September 12, 2003, p.4.chanrobles virtuallaw libraryred
[12]
Id. at 5.chanrobles virtuallaw libraryred
[13]
People v. Castillo, 333 SCRA 506 (2000).chanrobles virtuallaw libraryred
[14]
OCA Report on Financial Audit conducted at the MTC-Bani, Pangasinan,
MTC-Alaminos,
Pangasinan and MTC-Lingayen, Pangasinan dated January 26, 2001, p. 7.
[15]
Re: Memorandum dated 27 September 1999 of Ma. Corazon MMolo, supra.chanrobles virtuallaw libraryred
[16]
Caguioa v. Flora, 360 SCRA 12 (2001).chanrobles virtuallaw libraryred
[17]
Rule IV of the Uniform Rules on Administrative Cases in the Civil
Service
(Resolution No. 99-1936, which took effect on September 27, 1999)
provides:chanroblesvirtuallawlibrary
1.
Section 52. Classification of Offenses. — Administrative offenses with
corresponding penalties are classified into grave, less grave or light,
depending on their gravity or depravity and effects on the government
service.chanrobles virtuallaw libraryred
B.
The following are grave offenses with their corresponding penalties:chanroblesvirtuallawlibrarychanrobles virtuallaw libraryred
1.
Dishonesty — 1st Offense — Dismissalchanrobles virtuallaw libraryred
2.
Gross Neglect of Duty — 1st Offense — Dismissalchanrobles virtuallaw libraryred
3.
Grave Misconduct — 1st Offense — Dismissalchanrobles virtuallaw libraryred |
