Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2011 > January 2011 Decisions > A.M. No. P-06-2179 (Formerly A.M. No. 06-5-169-MCTC) : January 12, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MERLINDA T. CUACHON, Clerk of Court, and FE P. ALEJANO, Court Stenographer, both of the MCTC, Ilog-Candoni, Negros Occidental, Respondents.:




THIRD DIVISION

A.M. No. P-06-2179 (Formerly A.M. No. 06-5-169-MCTC) : January 12, 2011

OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MERLINDA T. CUACHON, Clerk of Court, and FE P. ALEJANO, Court Stenographer, both of the MCTC, Ilog-Candoni, Negros Occidental, Respondents.

D E C I S I O N

BRION, J.:

For consideration are the findings and recommendations of the Office of the Court Administrator (OCA) in its Memorandum of August 26, 20081cralaw on the financial audit conducted in the Municipal Circuit Trial Court (MCTC), Ilog-Candoni, Negros Occidental. A financial audit was conducted because of respondent Clerk of Court Merlinda T. Cuachon's (Cuachon) compulsory retirement on November 25, 2005. The audit covered transactions from September 1, 2000 to September 30, 2005, and included the books of account of respondent Fe P. Alejano (Alejano), Court Stenographer and designated Officer-in-Charge (OIC)-Clerk of Court from September 1, 2000 to March 15, 2001.

The Initial Report of the OCA's Financial Audit Team showed that Cuachon had incurred a shortage of P 15,065.00 in her Fiduciary Fund collections due to the difference between undeposited collections, amounting to P 49,065.00, and withdrawals from cash on hand, amounting to P 35,000.00, plus an unauthorized withdrawal of P 1,000.00 due to an overwithdrawal under Official Receipt (OR) No. 14847505. Cuachon made restitutions by depositing with the Land Bank of the Philippines (LBP), Kabankalan Branch, P 4,065.00 and P 11,000.00 on January 25, 2006 and February 7, 2006, respectively. On the other hand, Alejano incurred a shortage of P 31,800.00 for undeposited collections of P 26,800.00 and an unauthorized withdrawal of P 5,000.00 on February 28, 2001. She, likewise, failed to account for two hundred (200) pieces of OR, with serial numbers 11653401 to 11653500 and 11654001 to 11654100.

Also noted in the Initial Report were the following irregularities committed in the administration of the court's funds: (1) collections were not properly deposited with the LBP within the month they were collected; (2) withdrawals from the Fiduciary Fund were made without supporting documents; (3) cash bond deposits were withdrawn from the undeposited collections; (4) the funds were deposited with the Municipal Treasurer's Office (MTO), in violation of Supreme Court (SC) Circular No. 50-95; (5) unwithdrawn bail bonds amounting to P 151,986.03 (as of September 2005) were still deposited with the MTO; (6) the court's financial transactions were not recorded in the official cashbooks; and (7) actual cash on hand and the entries reflected in the cashbooks were not reconciled.

In a Memorandum dated May 12, 2006,2cralaw the OCA recommended that the Initial Report be docketed as an administrative complaint against respondents Cuachon and Alejano for violation of SC Circular No. 50-95, and that they be fined five thousand pesos ( P 5,000.00) each for the delay in their deposit of Fiduciary Fund collections. Accordingly, the Court formally docketed the Initial Report as an administrative complaint and required the respondents to manifest their willingness to submit the case for decision based on the records and/or pleadings filed.3cralawredlaw

In her Manifestation,4cralaw Cuachon acknowledged: the violations she committed caused by her poor record keeping of court transactions, resulting in her cash shortages; her delay in the deposit or remittance of collections; and her unauthorized withdrawals. She attributed her shortcomings to her unfamiliarity with accounting and bookkeeping principles, and with the Court's circulars on the proper administration of court funds. She claimed that she incurred the shortages with no intention to defraud the Court or the government. She also faulted the Office of the Clerk of Court in the MCTC, Ilog-Candoni, for not having an updated compilation of the Court's issuances that could guide her in her work, and the court's Property Division for turning a deaf ear to her repeated requests for cashbooks. Ultimately, she asked this Court to grant her leniency and to allow her to enjoy her retirement benefits in full since she had restituted her shortages by depositing the amounts of these shortages with the LBP.

After considering Cuachon's explanation, the OCA maintained its recommendation to impose a fine of P 5,000.00, to be deposited with the Judiciary Development Fund, in order to compensate the government for the lost interest income caused by her delay in the deposit or remittance of Fiduciary Fund collections.5cralaw In compliance with our Resolution,6cralaw Cuachon expressed her willingness to submit the case for resolution based on the records and/or pleadings filed. She also asked for the early resolution of her case7cralaw and for the immediate release of her retirement benefits and the monetary value of her leave credits. She claimed that she needed the money to buy her diabetes and hypertension medications. The Court noted her letters and motions in its subsequent resolutions.

Alejano, on the other hand, also explained in her Letter of July 14, 20068cralaw the circumstances behind her shortages and the loss or misplacement of receipts. She faulted the lack of a proper turnover of documents and cash bonds from the outgoing Clerk of Court at the time she was designated as OIC-Clerk of Court. She also alleged that the newly renovated building that housed most of their court records was infested by termites, and many court documents - including the receipts already audited by the OCA - were lost there. Accompanying Alejano's letter-explanation were additional documents that could be useful in reducing her remaining accountability, and her humble request that the Court guide her on how to resolve her problem.

In a Resolution dated July 11, 2007,9cralaw the Court directed Alejano: to pay and deposit her shortage of P 12,800.00 in the Fiduciary Fund (which amount resulted from the re-computation of Alejano's accountability based on additional documents presented); to furnish the Fiscal Monitoring Division, Court Management Office, OCA, with the machine-validated deposit slip as proof of compliance thereto; and to explain why she failed to record in the cashbook and report to the Court the amount of one thousand pesos ( P 1,000.00) she had collected pertaining to the unaccounted and missing OR No. 116544551 dated December 12, 2000.

In the same resolution, the Court also directed Judge Victor P. Magahud (Presiding Judge of the MCTC, Ilog-Candoni, Negros Occidental) to submit an inventory of cases with unwithdrawn cash bonds, indicating their OR numbers and the dates when they were issued by the court; to investigate the missing ORs with serial numbers 11653401 to 11653500, 11653452 to 11653500 and 11654001 to 11654100; and to submit a report and recommendation regarding these matters. The Court received Judge Magahud's Report on December 7, 2007.10cralawredlaw

In a Letter dated March 28, 2008,11cralaw Alejano asked the Court, for clearance purposes, for a clarification of the status of her accountability. She also stated that she had tried her best to recover the necessary documents to prove that the funds were not used for her personal gain. As of November 14, 2007, Alejano's remaining accountability showed a balance of nine thousand eight hundred pesos ( P 9,800.00), after the OCA considered the additional documents she had submitted.

After a careful review of the records, the OCA found both respondents guilty of simple neglect of duty for violating SC Circular No. 50-95. This circular specifies the guidelines on the proper collection and deposit of court fiduciary funds. The records showed that Cuachon and Alejano failed to deposit their collections within twenty-four (24) hours, in violation of the circular. Also, the shortages incurred by the respondents were due to their failure to account for their collections, which could have been avoided had they immediately remitted or deposited these collections with the LBP. Due to the delayed remittance of collections, the cash on hand was used to pay for other withdrawals, i.e., undeposited collections were used to pay for cash bond withdrawals instead of withdrawing their cash bond equivalent from the Fiduciary Fund, thus, circumventing the system of "check and balance." Lastly, the respondents made withdrawals from the Fiduciary Fund without the necessary supporting documents. Under SC Circular No. 50-95, no withdrawals are allowed unless there is a lawful order of the court with jurisdiction over the subject matter involved.

THE COURT'S RULING

We find the OCA's recommended fine to be appropriate and in accord with jurisprudence. We disagree, however, with the OCA's finding that the respondents were only liable for simple neglect of duty. We find both respondents liable for gross neglect of duty for the irregularities they committed in the administration of court funds.

The settled rule is that a clerk of court is grossly negligent for his or her failure to promptly remit or deposit cash collections with the local or nearest LBP Branch, in accordance with Court administrative circulars and issuances.12cralaw No protestation of good faith can override the mandatory observance of court circulars which are designed to promote full accountability of government funds.13cralaw Restitution of the amount of the shortages does not erase administrative liability.14cralawredlaw

The irregularities committed by both respondents were direct violations of SC Circular No. 50-95.15cralaw This circular mandates that all collections from bail bonds, rental deposits, and other fiduciary collections should be deposited with the LBP upon receipt by the Clerk of Court within twenty-four (24) hours; the circular also requires that only one depository bank be maintained. In localities where there are no branches of the LBP, fiduciary collections should be deposited by the Clerk of Court with the Provincial, City or Municipal Treasurer.

Gross negligence in the performance of duty is considered a grave offense for which the penalty of dismissal is imposed, even for the first offense.16cralaw This Court has ordered the dismissal of clerks of court and other court personnel for failure to deposit fiduciary funds in authorized government depository banks.17cralaw We cannot countenance any conduct, act or omission, committed by those involved in administering justice, that violate the norm of public accountability and diminish the faith of the people in the Judiciary.18cralaw However, since both respondents have retired from the service, while Ms. Cuachon - though belatedly - restituted her shortages, we find the imposition of a fine to be the appropriate penalty in accordance with our previous rulings.19cralawredlaw

WHEREFORE, premises considered, the Court finds as follows: chanrob1esvirtwallawlibrary

1. MERLINDA T. CUACHON, Clerk of Court, Municipal Circuit Trial Court, Ilog-Candoni, Negros Occidental, GUILTY of gross neglect of duty for which she is FINED five thousand pesos ( P 5,000.00), to be deducted from her retirement benefits.

2. FE P. ALEJANO, Court Stenographer, Municipal Circuit Trial Court, Ilog-Candoni, Negros Occidental, GUILTY of gross neglect of duty for which she is FINED five thousand pesos ( P 5,000.00). She is also directed to RESTITUTE the amount of nine thousand eight hundred pesos ( P 9,800.00) as payment for her remaining accountability. Both amounts are to be deducted from her retirement benefits.

3. The Financial Management Office, Office of the Court Administrator, is directed to RELEASE respondent MERLINDA T. CUACHON's retirement benefits and the monetary value of her accrued leave credits, deducting therefrom five thousand pesos ( P 5,000.00) as payment for the fine imposed.

4. The Financial Management Office, Office of the Court Administrator, is directed to RELEASE respondent FE P. ALEJANO's retirement benefits and the monetary value of her accrued leave credits, deducting therefrom five thousand pesos ( P 5,000.00), as payment for the fine imposed, and nine thousand eight hundred pesos ( P 9,800.00), as payment for her remaining accountability.

5. Presiding Judge VICTOR P. MAGAHUD of the Municipal Circuit Trial Court, Ilog-Candoni, Negros Occidental, is directed to CLOSELY MONITOR the financial transactions of the court; otherwise, he can be held equally liable for the infractions by the employees under his supervision. He is advised to STUDY and IMPLEMENT procedures that shall strengthen the court's internal control over financial transactions.

SO ORDERED.

ARTURO D. BRION
Associate Justice

WE CONCUR:

CARPIO MORALES, J., Chairperson, BERSAMIN, VILLARAMA, JR., and SERENO, JJ.



cralaw Endnotes:

1cralaw Rollo, pp. 176-183.

2cralaw Id. at 1-7.

3cralaw In a Resolution dated June 14, 2006; id. at 21.

4cralaw Id. at 44-45.

5cralaw In a Memorandum dated November 10, 2006; id. at 64-69.

6cralaw In a Resolution dated January 31, 2007; id. at 80.

7cralaw In a Motion dated October 25, 2006; Second Motion for Early Resolution dated February 9, 2007; Letter dated March 15, 2007; Urgent Motion for Resolution dated June 26, 2007; Letter dated October 5, 2007; Urgent Motion dated November 27, 2007; Letter dated March 10, 2008; Urgent Motion dated April 16, 2008; Letter dated April 21, 2008; Letter dated April 30, 2008; Letter dated August 20, 2009; and Letter dated February 2, 2010.

8cralaw Rollo, pp. 33-34.

9cralaw Id. at 97.

10cralaw Dated November 19, 2007; id. at 138.

11cralaw Id. at 146.

12cralaw Re: Judge Demasira M. Baute, A.M. No. 95-10-06-SCC, March 27, 1996, 255 SCRA 231; JDF Anomaly in the RTC of Ligao, Albay, A.M. No. 95-1-07-RTC, March 21, 1996, 255 SCRA 221; Lirios v. Oliveros, A.M. No. P-96-1178, February 6, 1996, 253 SCRA 258.

13cralaw Re: Report on Examination of the Cash and Accounts of the Clerks of Court, RTC and MTC, Vigan, Ilocos Sur, A.M. No. 01-1-13-RTC, April 2, 2003, 400 SCRA 387.

14cralaw JDF Anomaly in the RTC of Ligao, Albay, supra note 12.

15cralaw Effective November 1, 1995.

16cralaw Section 23, Rule XIV of the Omnibus Rules Implementing Book V of Executive Order No. 292.

17cralaw Rangel-Roque v. Rivota, A.M. No. P-97-1253, February 2, 1999, 302 SCRA 509.

18cralaw Re: Report of Justice Felipe B. Kalalo, A.M. No. 96-10-380-RTC, November 18, 1997, 282 SCRA 61.

19cralaw Re: Audit Conducted on the Books of Accounts of Former Clerk of Court Mr. Wenceslao P. Tinoy, MCTC, Talakag, Bukidnon, A.M. No. 02-5-111-MCTC, August 7, 2002, 386 SCRA 459; Re: Financial Audit Conducted on the Book of Accounts of Clerk of Court Pacita T. Sendin, MTC, Solano, Nueva Vizcaya, A.M. No. 01-4-119-MCTC, January 16, 2002, 373 SCRA 351.




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  • A.M. OCA IPI No. 08-127-CA-J : January 11, 2011 RE: LETTER-COMPLAINT OF ATTY. ARIEL SAMSON C. CAYETUNA, ET AL., ALL EMPLOYEES OF ASSOCIATE JUSTICE MICHAEL P. ELBINIAS AGAINST ASSOCIATE JUSTICE MICHAEL P. ELBINIAS, CA - MINDANAO STATION

  • G.R. No. 176264 : January 10, 2011 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. TERESITA "TESSIE" LAOGO, APPELLANT.

  • A.M. OCA IPI No. 08-127-CA-J : January 11, 2011 RE: LETTER-COMPLAINT OF ATTY. ARIEL SAMSON C. CAYETUNA, ET AL., ALL EMPLOYEES OF ASSOCIATE JUSTICE MICHAEL P. ELBINIAS AGAINST ASSOCIATE JUSTICE MICHAEL P. ELBINIAS, CA - MINDANAO STATION

  • G.R. No. 178741 : January 17, 2011 ROSALINO L. MARABLE, PETITIONER, VS. MYRNA F. MARABLE, RESPONDENT.

  • A.M. No. RTJ-10-2255 (Formerly OCA IPI No. 10-3335-RTJ) : January 17, 2011 SPOUSES DEMOCRITO AND OLIVIA LAGO, COMPLAINANTS, UDGE GODOFREDO B. ABUL, JR., REGIONAL TRIAL COURT, BRANCH 43, GINGOOG CITY, RESPONDENT.

  • G. R. No. 177790 : January 17, 2011 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CARLOS R. VEGA, MARCOS R. VEGA, ROGELIO R. VEGA, LUBIN R. VEGA, HEIRS OF GLORIA R. VEGA, NAMELY: FRACISCO L. YAP, MA. WINONA Y. RODRIGUEZ, MA. WENDELYN V. YAP AND FRANCISCO V. YAP, JR., RESPONDENTS, ROMEA G. BUHAY-OCAMPO, FRANCISCO G. BUHAY, ARCELI G. BUHAY-RODRIGUEZ, ORLANDO G. BUHAY, SOLEDAD G. BUHAY-VASQUEZ, LOIDA G. BUHAY-SENADOSA, FLORENDO G. BUHAY, OSCAR G. BUHAY, ERLYN BUHAY-GINORGA, EVELYN BUHAY-GRANETA, AND EMILIE BUHAY-DALLAS, RESPONDENTS-INTERVENORS.

  • G.R. No. 191459 : January 17, 2011 BERNADETH LONDONIO AND JOAN CORCORO, PETITIONERS, VS. BIO RESEARCH, INC. AND WILSON Y. ANG, RESPONDENTS.

  • [A.M. No. RTJ-09-2173 (Formerly A.M. OCA IPI No. 09-3084-RTJ) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE BENJAMIN P. ESTRADA, REGIONAL TRIAL COURT, BRANCH 9, MALAYBALAY CITY, BUKIDNON, AND JUDGE JOSEFINA GENTILES-BACAL, RTC, BRANCH 10, MALAYBALAY CITY, BUKIDNON, Respondents.

  • [A.M. No. P-03-1730 (Formerly OCA IPI No. 02-1469-P) : January 18, 2011] JUDGE PHILBERT I. ITURRALDE, MARTIN GUMARANG, VIC JUMALON, LEONARDO LUCAS, WILFREDO DEUS, CORAZON AZARRAGA AND ALICE BUENAFE, Complainants, v. OIC BRANCH CLERK OF COURT BABE SJ. RAMIREZ, CLERK VIOLETA P. FLORDELIZA AND SHERIFF IV CARLOS A. SALVADOR, Respondents.

  • [A.M. No. RTJ-07-2062* : January 18, 2011] IMELDA R. MARCOS, Complainant, v. JUDGE FERNANDO VIL PAMINTUAN, Respondent.

  • [A.M. No. RTJ-09-2198* : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE LEONARDO L. LEONIDA, OF THE REGIONAL TRIAL COURT BRANCH 27, STA. CRUZ, LAGUNA, Respondent

  • [A.M. No. P-11-2887 (Formerly A.M. No. 09-2-32-MTCRe: Report on the Financial Audit Conducted on the Books of Accounts of the Municipal Trial Court, Pantabangan, Nueva Ecija) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MARISSA U. ANGELES,CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN, NUEVA ECIJA, Respondent [A.M. NO. P-10-2880 (FORMERLY OCA IPI NO. 08-2782-P) : January 18, 2011] JUDGE ANALIE C. ALDEA-AROCENA, Complainant, v. MARISSA U. ANGELES, CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN NUEVA ECIJA, Respondent.

  • [A.M. No. 07-6-14-CA : January 18, 2011] RE: ANONYMOUS LETTER RELATIVE TO THE ALLEGED CORRUPTION IN THE COURT OF APPEALS, CAGAYAN DE ORO CITY

  • [A.M. No. P-10-2799 : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. VICTORIO A. DION, FORMER CLERK OF COURT, MUNICIPAL CIRCUIT TRIAL COURT, SAN FABIAN-SAN JACINTO, PANGASINAN, Respondents

  • [G. R. No. 175352 : January 18, 2011] DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor

  • [G. R. No. 175352 : January 18, 2011] : CONCURRING OPINION - ABAD, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.

  • [G. R. No. 175352 : January 18, 2011] : DISSENTING OPINION - CARPIO, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.

  • [G.R. No. 179617 : January 19, 2011] COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.

  • [G.R. No. 187917 : January 19, 2011] METROPOLITAN BANK & TRUST COMPANY, Petitioner, v. SPOUSES EDMUNDO MIRANDA AND JULIE MIRANDA, Respondents.

  • [G.R. No. 187725 : January 19, 2011] BENJAMIN JESALVA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • [G.R. No. 173085 : January 19, 2011] PHILIPPINE VETERANS BANK, Petitioner, v. BASES CONVERSION DEVELOPMENT AUTHORITY, LAND BANK OF THE PHILIPPINES, ARMANDO SIMBILLO, CHRISTIAN MARCELO, ROLANDO DAVID, RICARDO BUCUD, PABLO SANTOS, AGRIFINA ENRIQUEZ, CONRADO ESPELETA, CATGERUBE CASTRO, CARLITO MERCADO AND ALFREDO SUAREZ, Respondents.

  • [A.M. No. MTJ-09-1734 [FORMERLY OCA I.P.I. NO. 07-1933-MTJ] : January 19, 2011] FLORENDA V. TOBIAS, Complainant, v. JUDGE MANUEL Q. LIMSIACO, JR., PRESIDING JUDGE, MUNICIPAL CIRCUIT TRIAL COURT, VALLADOLID-SAN ENRIQUE-PULUPANDAN, NEGROS OCCIDENTAL, Respondent.

  • [G.R. No. 165423 : January 19, 2011] NILO PADRE, Petitioner, v. FRUCTOSA BADILLO, FEDILA BADILLO, PRESENTACION CABALLES, EDWINA VICARIO (D) REPRESENTED BY MARY JOY VICARIO-ORBETA AND NELSON BADILLO, Respondents.

  • [G.R. No. 154462 : January 19, 2011] SPOUSES RUBEN AND MYRNA LEYNES, Petitioners, v. FORMER TENTH DIVISION OF THE COURT OF APPEALS, REGIONAL TRIAL COURT, BRANCH 21, BANSALAN, DAVAO DEL SUR, MUNICIPAL CIRCUIT TRIAL COURT, BRANCH 1, BANSALAN, DAVAO DEL SUR, AND SPOUSES GUALBERTO & RENE CABAHUG-SUPERALES, Respondents.

  • [A.M. No. RTJ-11-2267 (Formerly A.M. OCA IPI No. 03-1788-RTJ) : January 19, 2011] MANSUETA T. RUBIN, Complainant, v. JUDGE JOSE Y. AGUIRRE, JR., REGIONAL TRIAL COURT, BRANCH 55, HIMAMAYLAN, NEGROS OCCIDENTAL, Respondent.

  • [G.R. No. 185715 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Appellee, v. ERLINDA CAPUNO Y TISON, Appellant.

  • [G.R. No. 177570 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NELIDA DEQUINA Y DIMAPANAN, JOSELITO JUNDOC Y JAPITANA & NORA JINGABO Y CRUZ, Accused-Appellants.

  • [G.R. No. 183843 : January 19, 2011] GOLDEN ARCHES DEVELOPMENT CORPORATION, Petitioner, v. ST. FRANCIS SQUARE HOLDINGS, INC., Respondent.

  • [G.R. No. 180909 : January 19, 2011] EXXONMOBIL PETROLEUM AND CHEMICAL HOLDINGS, INC. - PHILIPPINE BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • [G.R. No. 178039 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERNESTO UYBOCO Y RAMOS, Defendant-Appellant.

  • [G.R. No. 184063 : January 24, 2011] CYNTHIA E. YAMBAO, Petitioner, v. REPUBLIC OF THE PHILIPPINES AND PATRICIO E. YAMBAO, Respondents.

  • [G.R. No. 176438 : January 24, 2011] PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC), Petitioner, v. PHILIPPINE COUNTRYSIDE RURAL BANK, INC., RURAL BANK OF CARMEN (CEBU), INC., BANK OF EAST ASIA (MINGLANILLA, CEBU) INC., AND PILIPINO RURAL BANK (CEBU), INC., Respondents.

  • [G.R. No. 160923 : January 24, 2011] MOISES TINIO, JR. AND FRANCIS TINIO, Petitioners, v. NATIONAL POWER CORPORATION, Respondent. [G.R. NO. 161093 : January 24, 2011] NATIONAL POWER CORPORATION, Petitioner, v. MOISES TINIO, JR. AND FRANCIS TINIO, Respondent.

  • [G.R. No. 169942 : January 24, 2011] BARANGAY DASMARI�AS THRU BARANGAY CAPTAIN MA. ENCARNACION R. LEGASPI, Petitioner, v.CREATIVE PLAY CORNER SCHOOL, DR. AMADO J. PIAMONTE, REGINA PIAMONTE TAMBUNTING, CELINE CONCEPCION LEBRON AND CECILE CUNA COLINA, Respondents.

  • [G.R. No. 172804 : January 24, 2011] GONZALO VILLANUEVA, REPRESENTED BY HIS HEIRS, Petitioner, v. SPOUSES FROILAN AND LEONILA BRANOCO, Respondents.

  • [G.R. No. 192280 : January 25, 2011] SERGIO G. AMORA, JR., PETITIONER, VS. COMMISSION ON ELECTIONS AND ARNIELO S. OLANDRIA, RESPONDENTS.

  • [A.M. No. P-07-2364 : January 25, 2011] REPORT ON THE FINANCIAL AUDIT CONDUCTED ON THE BOOKS OF ACCOUNT OF SONIA L. DY AND ATTY. GRACIANO D. CUANICO, JR., REGIONAL TRIAL COURT, CATARMAN, NORTHERN SAMAR. A.M. NO. P-11-2902 (FORMERLY OCA I.P.I. NO. 08-2790-P) VIRGILIO O. GALLANO, COMPLAINANT, VS. ATTY. GRACIANO D. CUANICO, JR., CLERK OF COURT, AND SONIA L. DY, SOCIAL WELFARE OFFICER II, BOTH FROM THE OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT,CATARMAN, NORTHERN SAMAR, RESPONDENTS.

  • [G.R. No. 167622 : January 25, 2011] GREGORIO V. TONGKO, PETITIONER, VS. THE MANUFACTURERS LIFE INSURANCE CO. (PHILS.), INC. AND RENATO A. VERGEL DE DIOS, RESPONDENTS.

  • [A.M. No. P-90-488 : January 25, 2011] OFFICE OF THE COURT ADMINISTRATOR COMPLAINANT, VS. JOSE M. RAMANO, DEPUTY SHERIFF, REGIONAL TRIAL COURT, BRANCH 140, MAKATI CITY, RESPONDENT.

  • [G.R. No. 191198 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. NENE QUIAMANLON Y MALOG, ACCUSED-APPELLANT.

  • [G.R. No. 187320 : January 26, 2011] ATLANTA INDUSTRIES, INC. AND/OR ROBERT CHAN, PETITIONERS, VS. APRILITO R. SEBOLINO, KHIM V. COSTALES, ALVIN V. ALMOITE, AND JOSEPH S. SAGUN, RESPONDENTS.

  • [G.R. No. 186528 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. HEMIANO DE JESUS AND RODELO MORALES, ACCUSED-APPELLANTS.

  • [G.R. No. 184202 : January 26, 2011] AQUINAS SCHOOL, PETITIONER, VS. CARPIO, J., CHAIRPERSON, NACHURA, PERALTA, ABAD, AND MENDOZA, JJ. SPS. JOSE INTON AND MA. VICTORIA S. INTON, ON THEIR BEHALF AND ON BEHALF OF THEIR MINOR CHILD, JOSE LUIS S. INTON, AND SR. MARGARITA YAMYAMIN, OP, RESPONDENTS.

  • [G.R. No. 181833 : January 26, 2011] INTERNATIONAL FREEPORT TRADERS, INC., PETITIONER, VS. DANZAS INTERCONTINENTAL, INC., RESPONDENT.

  • [G.R. No. 181146 : January 26, 2011] THE UNIVERSITY OF THE IMMACULATE CONCEPTION AND MO. MARIA ASSUMPTA DAVID, RVM, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION AND TEODORA AXALAN, RESPONDENTS.

  • [G.R. No. 192237 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JACQUILINE PAMBID Y CORTEZ, ACCUSED-APPELLANT.

  • [G.R. No. 179428 : January 26, 2011] PRIMO E. CAONG, JR., ALEXANDER J. TRESQUIO, AND LORIANO D. DALUYON, PETITIONERS, VS. AVELINO REGUALOS, RESPONDENT.

  • [G.R. No. 159471 : January 26, 2011] ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 167459 : January 26, 2011] JOSE REYNALDO B. OCHOSA, PETITIONER, VS. BONA J. ALANO AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [A.M. No. P-09-2627 : January 26, 2011] REINA EDENLYNE GARCIA, COMPLAINANT, VS. ROBERT V. ALEJO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 142, MAKATI CITY RESPONDENT.

  • [A.M. No. P-10-2817 [Formerly OCA I.P.I. No.09-3089-P] : January 26, 2011] CORAZON TENORIO, REPRESENTED BY IMELDA TENORIO-ORTIZ, COMPLAINANT, VS. ALYN C. PERLAS, SHERIFF III,RESPONDENT.

  • [G.R. No. 185166 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MARK LESTER DELA ROSA Y SUELLO, ACCUSED-APPELLANT.

  • [G.R. No. 177685 : January 26, 2011] HEIRS OF RAMON C. GAITE, CYNTHIA GOROSTIZA GAITE AND RHOGEN BUILDERS, PETITIONERS, VS. THE PLAZA, INC. AND FGU INSURANCE CORPORATION, RESPONDENTS.

  • [G.R. No. 176819 : January 26, 2011] PEOPLE OF THE PHILIPPINES, Petitioner, v. ROBERT P. BALAO, JOSEPHINE C. ANGSICO, VIRGILIO V. DACALOS, AND SANDIGANBAYAN, FIRST DIVISION, Respondents.

  • [G.R. No. 174725 : January 26, 2011] ALEXANDER B. GATUS, Petitioner, v. SOCIAL SECURITY SYSTEM, Respondent.

  • [G.R. No. 172224 : January 26, 2011] OFFICE OF THE OMBUDSMAN, Petitioner, v. COURT OF APPEALS AND DINAH C. BARRIGA, Respondents.

  • IN RE: IN THE MATTER OF THE PETITION TO APPROVE THE WILL OF RUPERTA PALAGANAS WITH PRAYER FOR THE APPOINTMENT OF SPECIAL ADMINISTRATOR, MANUEL MIGUEL PALAGANAS AND BENJAMIN GREGORIO PALAGANAS, Petitioners, v. ERNESTO PALAGANAS, Respondent.

  • [G.R. No. 184091 : January 31, 2011] EDWARD GARRICK VILLENA AND PERCIVAL DOROJA, Petitioners, v. PEOPLE OF THE PHILIPPINES, NOMAR B. DEGERON, CHRISTIAN DANDAN, AND ELIZABETH BORCELIS, Respondents.

  • [G.R. No. 182301 : January 31, 2011] JAIME ALFEREZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND PINGPING CO, Respondents.

  • [G.R. No. 188847 : January 31, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RUFINO VICENTE, JR. Y CRUZ, ACCUSED-APPELLANT.

  • [G.R. No. 175404 : January 31, 2011] CARGILL PHILIPPINES, INC., PETITIONER, VS. SAN FERNANDO REGALA TRADING, INC., RESPONDENT.

  • [G.R. Nos. 187912-14 : January 31, 2011] JOEY P. MARQUEZ, PETITIONER, VS. THE SANDIGANBAYAN 5TH DIVISION AND THE OFFICE OF THE SPECIAL PROSECUTOR, RESPONDENTS.

  • [G.R. No. 176287 : January 31, 2011] HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA, PETITIONER, VS. HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA EMPLOYEES ASSOCIATION-AFW AND EDNA R. DE CASTRO, RESPONDENTS.

  • [A.M. No. RTJ-11-2270 [FORMERLY A.M. NO. OCA IPI NO. 10-3380-RTJ] : January 31, 2011] ELADIO D. PERFECTO, COMPLAINANT, VS. JUDGE ALMA CONSUELO DESALES-ESIDERA, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 20, CATARMAN, NORTHERN SAMAR, RESPONDENT.

  • [G.R. No. 185685 : January 31, 2011] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. NIETO A. RACHO, RESPONDENT.

  • [G.R. No. 191889 : January 31, 2011] SPS. IRENEO T. FERNANDO (SUBSTITUTED BY THEIR HEIRS, RONALDO M. FERNANDO, CONCORDIA FERNANDO-JAYME, ESMERALDA M. FERNANDO, ANTONETTE M. FERNANDO-REGONDOLA, FERDINAND M. FERNANDO, AND JEAN MARIE FERNANDO-CANSANAY), AND MONSERRAT MAGSALIN FERNANDO, PETITIONERS, VS. MARCELINO T. FERNANDO, RESPONDENT. MATIAS I. FERNANDO AND PANFILO M. FERNANDO,[1] IN THEIR CAPACITY AS ADMINISTRATORS [OF THE ESTATE] OF THE LATE JULIANA T. FERNANDO, RESPONDENTS-INTERVENORS.

  • [G.R. No. 175473 : January 31, 2011] HILARIO P. SORIANO, PETITIONER, VS. HON. MARIA THERESA V. MENDOZA-ARCEGA, AS PRESIDING JUDGE OF BRANCH 17, REGIONAL TRIAL COURT, MALOLOS, BULACAN; AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 181039 : January 31, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. SEVILLANO DELOS REYES Y LANTICAN, APPELLANT.

  • [G.R. No. 185535 : January 31, 2011] MANILA INTERNATIONAL AIRPORT AUTHORITY, PETITIONER, VS. REYNALDO (REYMUNDO[1]) AVILA, CALIXTO AGUIRRE, AND SPS. ROLANDO AND ANGELITA QUILANG, RESPONDENTS.

  • [G.R. No. 180013 : January 31, 2011] DEL MONTE PHILIPPINES INC. EMPLOYEES AGRARIAN REFORM BENEFICIARIES COOPERATIVE (DEARBC), PETITIONER, VS. JESUS SANGUNAY AND SONNY LABUNOS, RESPONDENTS.

  • [G.R. No. 179961 : January 31, 2011] KEPCO PHILIPPINES CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 192898 : January 31, 2011] SPOUSES ALEXANDER TRINIDAD AND CECILIA TRINIDAD, PETITIONERS, VS. VICTOR ANG, RESPONDENT.

  • [G.R. No. 168501 : January 31, 2011] ISLRIZ TRADING/ VICTOR HUGO LU, PETITIONER, VS. EFREN CAPADA, LAURO LICUP, NORBERTO NIGOS, RONNIE ABEL, GODOFREDO MAGNAYE, ARNEL SIBERRE, EDMUNDO CAPADA, NOMERLITO MAGNAYE AND ALBERTO DELA VEGA, RESPONDENTS.

  • [G.R. No. 186120 : January 31, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EVANGELINE SOBANGEE Y EDA�O, ACCUSED-APPELLANT.

  • [G.R. No. 190889 : January 10, 2011] ELENITA C. FAJARDO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [A.M. No. RTJ-09-2189 (Formerly A.M. OCA IPI No. 08-2837-RTJ) : January 18, 2011] VICTORIANO SY,COMPLAINANT, VS. JUDGE OSCAR E. DINOPOL, REGIONAL TRIAL COURT, BRANCH 24, KORONADAL CITY, RESPONDENT. D E C I S I O N