Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2012 > September 2012 Decisions > A.M. No. P-12-3086 : Office of the Court Administrator v. Susana R. Fontanilla, Clerk of Court, MCTC, San Narciso-Buenavista, San Narciso, Quezon:




A.M. No. P-12-3086 : Office of the Court Administrator v. Susana R. Fontanilla, Clerk of Court, MCTC, San Narciso-Buenavista, San Narciso, Quezon

PHILIPPINE SUPREME COURT DECISIONS

EN BANC

A.M. No. P-12-3086 : September 18, 2012
(Formerly A.M. No. 11-7-75-MCTC)

OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. SUSANA R. FONTANILLA, Clerk of Court, Municipal Circuit Trial Court, San Narciso-Buenavista, San Narciso, Quezon, Respondent.

R E S O L U T I O N

MENDOZA, J.:

This administrative matter stemmed from the financial audit report,1ςrνll dated November 22, 2011, conducted by the Court Management Office, Office of the Court Administrator (CMO-OCA), on the books of accounts of Susana R. Fontanilla (Fontanilla), Clerk of Court, Municipal Circuit Trial Court, San Narciso-Buenavista, San Narciso, Quezon (MCTC).

On January 26, 2009, the OCA requested for authority from the Court to withhold Fontanillas salaries for her continuous failure to submit the required monthly reports of collections, deposits and withdrawals for the Judiciary Development Fund (JDF), Special Allowance for the Judiciary Fund and Fiduciary Fund. The request was approved on January 27, 2009.2ςrνll

In her Letter,3ςrνll Fontanilla admitted that she used some of her collections for her personal needs because of financial difficulties. She explained that, as she was the bread winner of the family, she used the money for the familys sustenance, education of her children and medical expenses of her husband and parent.

In another Letter,4ςrνll dated December 17, 2010, Fontanilla informed the OCA that she had submitted the required monthly reports and deposited all the cash balances on hand and attached the validated deposit slips as proof thereof. In the same letter, Fontanilla requested the release of her withheld salaries.

Upon recommendation of the OCA, the Court, in its Resolution,5ςrνll dated July 19, 2011, ordered the release of the salaries of Fontanilla beginning April 2011 and authorized the Fiscal Monitoring Division, CMO-OCA, to conduct a financial audit on the books of accounts covering the period from October 1984 to September 8, 2011. Subsequently, Fontanilla was relieved as Clerk of Court and Ericson E. Musa (Musa), Court Stenographer I, was designated as Officer-in-Charge.

Based on the audit conducted, Fontanillas collections were all accounted for in the Courts financial records. It was, however, revealed that there were unauthorized withdrawals amounting to P 28,000.00, resulting in a cash shortage in the Fiduciary Fund. The amounts and dates of the withdrawals were: P 4,000.00 on March 8, 2006, P 12,000.00 on December 11, 2006, and another P 12,000.00 on January 23, 2008. On October 20, 2011, Fontanilla restituted the said amounts.

The audit team noted that although no cash shortage was found in the other judiciary funds, Fontanilla delayed the remittances of collections which deprived the Court of the interests that would have accrued had the collections been deposited on time.

During the audit, it was also discovered that, as of August 31, 2011, the MCTC had Fiduciary Fund deposits with the Municipal Treasurers Office, San Narciso, Quezon, in the amount of P 141,500.00, which should have been withdrawn and deposited in the Land Bank of the Philippines (LBP), Mulanay, Quezon Branch, the Courts authorized depository bank.

The audit team likewise found out that the MCTC was not collecting the Process Servers Fee and the Mediation Fee as required under Section 9 of the Amended Administrative Circular No. 35-2004. The audit team, thus, advised Musa to collect the process servers fee and disburse the same in accordance with the aforementioned circular; and to collect the mediation fee, remit it to its corresponding account, and prepare the monthly reports relative thereto.

In its Memorandum,6ςrνll dated July 25, 2012, the OCA adopted the recommendation of the audit team, as follows:

1) This report be DOCKETED as a regular administrative matter against Ms. Susana R. Fontanilla, Clerk of Court, Municipal Circuit Trial Court, San Narciso-Buenavista, Quezon;

2) A FINE of P 10,000.00 be IMPOSED upon Ms. Fontanilla for not depositing her collections and not submitting the required Monthly Reports of Collections, Deposits and Withdrawals within the prescribed period;

3) The Finance Division, FMO, OCA, be DIRECTED to RELEASE the withheld salaries of Ms. Susana R. Fontanilla and to DEDUCT therefrom the FINE of P 10,000.00 and the amount of P 52,799.87 representing interests that could have been earned had the collections been deposited within the prescribed period;

4) The Cash Division, FMO, OCA, be DIRECTED to DEPOSIT amounts of P 10,000.00 and P 52,799.87 referred to in no. 3 above, to the accounts of the Special Allowance for the Judiciary Fund and Judiciary Development Fund, respectively, and FURNISH the Fiscal Monitoring Division, CMO, OCA, with copies of machine-validated deposits slips as proof of compliance thereof;

5) Incumbent Officer-in-Charge Mr. Ericson E. Musa be DIRECTED to:

a. WITHDRAW the fiduciary fund deposits of P 141,500.00 from the Municipal Treasurers Office (MTO), San Narciso, Quezon and TRANSFER the amount to the fiduciary fund account with the Land Bank of the Philippines pursuant to Circular No. 50-95; and

b. FURNISH the Fiscal Monitoring Division, CMO, OCA, with the copy of the machine-validated deposit slip/certified true copy of passbook as proof of remittance of the amount of P 141,500.00 transferred from MTO;

6) Hon. Walter Inocencio V. Arreza, Acting Presiding Judge, MCTC, San Narciso-Buenavista, Quezon, be DIRECTED to STRICTLY MONITOR the incumbent Officer-in-Charge relative to the compliance with the circulars and issuances of the Court particularly in the handling of judiciary funds, otherwise, he shall be held equally liable for the infraction committed by the employee under his command/supervision.

The Court finds the recommendation of the OCA to be well-taken except as to the amount of the fine.

SC Circular No. 13-92 mandates that all fiduciary collections shall be deposited immediately by the Clerk of Court concerned, upon receipt thereof, with an authorized government depository bank. Section 3, in relation to Section 5 of SC Circular No. 5-93, specifically designates the LBP as the authorized government depositary of the JDF. It reads:

3. Duty of the Clerks of Court, Officers-in-Charge or accountable officers. The Clerks of Court, Officers-in-Charge, or their accountable duly authorized representatives designated by them in writing, who must be accountable officers, shall receive the Judiciary Development Fund collections, issue the proper receipt therefore, maintain a separate cash book properly marked x x x deposit such collections in the manner herein prescribed and render the proper Monthly Report of Collections for said Fund.

4. x x x x

5. Systems and Procedures:

x x x x

c. In the RTC, SDC, MeTC, MTCC, MTC, 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; or if depositing daily is not possible, deposits of the Fund shall be every second and third Fridays and at the end of every month, provided, however, that whenever collections for the Fund reach P 500.00, 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 of that particular week.

x x x x

d. Rendition of Monthly Report. Separate "Monthly Report of Collections" shall be regularly prepared for the Judiciary Development Fund, which shall be submitted to the Chief Accountant of the Supreme Court within ten (10) days after the end of every month, together with the duplicate of the official receipts issued during such month covered and validated copy of the Deposit Slips.

The aggregate total of the Deposit Slips for any particular month should always equal to, and tally with, the total collections for that month as reflected in the Monthly Report of Collections.

If no collection is made during any month, notice to that effect should be submitted to the Chief Accountant of the Supreme Court by way of a formal letter within ten (10) days after the end of every month.

These directives in the circulars are mandatory, designed to promote full accountability for government funds.7ςrνll Clerks of Court, tasked with the collections of court funds, are duty bound to immediately deposit with the LBP or with the authorized government depositories their collections on various funds because they are not authorized to keep funds in their custody. 8ςrνll The unwarranted failure to fulfill this responsibility deserves administrative sanction and not even the full payment, as in this case, of the collection shortages will exempt the accountable officer from liability.9ςrνll

In the case at bench, Fontanilla did not only delay the remittance of her collections but also incurred shortages amounting to P 28,000.00. She admitted her fault, explaining that she used the money for her familys sustenance, for the education of her children, and for the medical expenses of her spouse and mother.

Although the Court understands the plight of Fontanilla, it cannot condone her wrongdoing. As custodian of the courts funds and revenues, she was entrusted with the primary responsibility of correctly and effectively implementing regulations regarding fiduciary funds.10ςrνll She was an accountable officer entrusted with the great responsibility of collecting money belonging to the funds of the court. She was, therefore, liable for any loss, shortage, destruction, or impairment of said funds and property.11ςrνll As held in Report on the Financial Audit Conducted on the Books of Accounts of the Municipal Circuit Trial Court, Mondragon-San Roque, Northern Samar,12ςrνll shortages in the amounts to be remitted and the years of delay in the actual remittance constitute gross neglect of duty for which the clerk of court shall be administratively liable.

Delay in the remittance of collection is a serious breach of duty.13ςrνll It deprives the Court of the interest that may be earned if the amounts are promptly deposited in a bank;14ςrνll and more importantly, it diminishes the faith of the people in the Judiciary.15ςrνll This act constitutes dishonesty which carries the extreme penalty of dismissal from the service even if committed for the first time.16ςrνll

In this case, however, Fontanilla, in a show of remorse, immediately returned the withdrawals and complied with the directives of the audit team. Considering that this is her first offense, the Court finds the penalty of P 40,000.00 fine as sufficient.

Every public official should realize that "public office is a public trust. Those charged with the dispensation of justice, from the justices and judges to the lowliest clerks, should be circumscribed with the heavy burden of responsibility. Not only must their conduct, at all times, be characterized by propriety and decorum but, above all else, it must be beyond suspicion."17ςrνll

Again, the OCA is reminded to expand the coverage of the check payment system in all cities and capital towns in the provinces in order to minimize, if not to eliminate the irregularities in the collection of court funds.18ςrνll

WHEREFORE, finding Susan R. Fontanilla, Clerk of Court, Municipal Circuit Trial Court, San Narciso-Buenavista, San Narciso, Quezon, GUILTY of grave misconduct for her failure to make timely remittance of judiciary funds in her custody, the Court hereby orders her to pay a FINE of P 40,000.00 with a STERN WARNING that a repetition of the same or similar act will be dealt with more severely.

The Finance Division, Fiscal Management Office, Office of the Court Administrator, is DIRECTED to RELEASE the withheld salary of Susana Fontanilla, deducting the fine of P 40,000.00, to DEPOSIT said amounts to the accounts of the Special Allowance for the Judiciary Fund and Judiciary Division , Court Management Office, Office of the Court Administrator, copies of machine validated deposit slips as proof of compliance.

Ericson E. Musa, Court Stenographer I and Officer-in-Charge, Municipal Circuit Trial Court, San Narciso-Buenavista, Quezon, is DIRECTED to WITHDRAW the fiduciary fund deposit of P 141,500.00 from the Municipal Treasurers Office, San Narciso, Quezon, and to TRANSFER the said amount to the fiduciary fund account with the Land Bank of the Philippines pursuant to SC Circular No. 50-95; and to FURNISH the Fiscal Monitoring Division, Court Management Office, Office of the Court Administrator, copies of machine-validated deposit slips/certified true copy of passbook as proof of compliance.

The Hon. Walter Inocencio V. Areza, Acting Presiding Judge, Municipal Circuit Trial Court, San Narciso-Buenavista, Quezon, is ENJOINED to strictly monitor the financial transactions of MCTC, San Narciso-Buenavista, Quezon, in strict compliance with the issuances of the Court and to avoid recurrence of irregularity in the collection, deposit and withdrawal of court funds; otherwise, he will be held equally liable for the infractions to be committed by erring employees under his supervision.

Lastly, the Office of the Court Administrator is hereby ordered to expand the coverage of the check payment system in all cities and capital towns in the provinces.ςrαlαωlιbrαr

SO ORDERED.

Endnotes:


* On Official Leave.

** No part.

1ςrνll Rollo, pp. 14-29.

2ςrνll Id. at 5.

3ςrνll Id. at 4.

4ςrνll Id. at 8.

5ςrνll Id. at 10.

6ςrνll Id. at 12-13.

7ςrνll Re: Initial Report on the Financial Audit conducted in the Municipal Trial Court of Pulilan, Bulacan, A.M. No. 01-11-291-MTC, July 7, 2004, 433 SCRA 486, 493.

8ςrνll Re: Report on the Financial Audit Conducted in the MTCC-OCC, Angeles City, 525 Phil. 548, 560, (2006).

9ςrνll Office of the Court Administrator v. Elumbaring, A.M. No. P-10-2765 (Formerly A.M. No. 09-11-199-MCTC), September 13, 2011, 657 SCRA 453, 464.

10ςrνll Re: Misappropriation of the Judiciary Fund Collections by Ms. Juliet C. Banag, Clerk of Court, MTC, Plaridel , Bulacan, 465 Phil. 24, 37, (2004).

11ςrνll Office of the Court Administrator v. Lising, A.M. No. P-03-1736, March 8, 2005, 453 SCRA 16, 22.

12ςrνll A.M. No. P-09-2721 (Formerly A.M. No. 09-9-162-MCTC), February 16, 2010, 612 SCRA 509.

13ςrνll In re: Delayed Remittance of Collections of Teresita Lydia R. Odtuhan, Officer-in-charge, Regional Trial Court, Branch 117, Pasay City, 445 Phil. 220 (2003).

14ςrνll In-House Financial Audit Conducted in the Books of Accounts of Khalil B. Dipatuan, RTC-Malabang, Lanao Del Sur, A.M. No. P-06-2121 (Formerly OCA A.M. No. 05-12-746-RTC), June 26, 2008, 555 SCRA 417, 423.

15ςrνll Re: Report on the Financial Audit Conducted on the Books of Accounts of Atty. Raquel G. Kho, A.M. No. P-06-2177, 526 Phil. 42 (2006).

16ςrνll Id.

17ςrνll Office of the Court Administrator v. Nini, A.M. No. P-11-3002 (Formerly A.M. No. 11-9-96-MTCC), April 11, 2012.

18ςrνll Office of the Court Administrator v. Lometillo, A.M. No. P-09-2637, March 29, 2011, 646 SCRA 542, 565.




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