THIRD DIVISION
|
REPORT ON THE FINANCIAL AUDIT ON THE BOOKS OF
ACCOUNTS OF MR. DELFIN T. POLIDO, Former Clerk of Court of Municipal Circuit
Trial |
|
A.M.
No. 05-11-320-MCTC Present: QUISUMBING, J., Chairperson, CARPIO, CARPIO MORALES, and |
|
|
|
TINGA, JJ. |
|
|
|
|
|
|
|
Promulgated: February 17, 2006 |
x-
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - -x
RESOLUTION
QUISUMBING, J:
This administrative matter is a result
of the audit, conducted by the Office of the Court Administrator (OCA), of the
books of accounts of Delfin T. Polido, former Clerk of Court of the Municipal
Circuit Trial Court, Victoria-
The OCA requested Polido to submit
all documents necessary for reconciliation of his books of accounts[1]
but he failed to comply. After a follow-up
letter, the Fiscal Monitoring Division (FMD) received the documents on P76,236.01
total collections for the Clerk of
Court General Fund, only P71,101.61 was actually remitted, thus, there
was an under-remittance of P5,134.40;[2] and
(2) there was a shortage of P38,000 in the Fiduciary Fund.[3]
It took almost
a year since the FMD informed Polido of the shortages before he visited the FMD
to explain the shortages and admitted that he retained cash collected from the
fiduciary fund intended for the release of withdrawn cash bonds. He was told to put his explanation in writing and
settle his accountabilities. He did not.
Again it took
over a year, before he asked the FMD how much he was accountable for. A week later, he informed the FMD that he
deposited P38,000 representing the shortage in the Fiduciary Fund and
had paid P5,134.40 directly to the OCA-Cashier to settle the shortage in
the Clerk of Court General Fund. He explained he settled the shortages after reconciling
his figures with those of the FMD.
Nonetheless, he did not present proof that he indeed retained money to
cover withdrawn or refunded cash bonds. He explained that he no longer had access to
the records for it had been three years since his compulsory retirement. He admitted that indeed he did not deposit
some of his collections, but he could no longer remember the full details. He added that since he agreed with the
findings on his shortages and had refunded these, his retirement benefits could
already be released.
The Office of
the Court Administrator found that although Polido had restituted all his cash
accountabilities, he is nevertheless liable for failing to deposit immediately
the collection for the judiciary funds.[4]
The OCA
recommended the imposition of a fine of P5,000 against Polido. In addition, the OCA advised the incumbent
clerk of court, Ms. Teresita A. Santos, to strictly observe all Circulars
issued by the Court. The OCA directed
the presiding judge of MCTC Victoria-La Paz, Tarlac,
to monitor all financial transactions of that court to prevent future similar
offenses.
We agree with the OCA’s recommendations.
Supreme Court Administrative Circular
No. 5-93[5]
provides the guidelines for all Clerks of Court concerning the proper
administration of court funds. This
Circular mandates that all fiduciary collections shall be deposited immediately
by the Clerk of Court concerned, upon receipt thereof, with an authorized
government depository bank.
Furthermore, Supreme Court Administrative Circular No. 5-93 provides that
collections for the JDF shall be deposited every day with the local or nearest branch
of the Land Bank of the P500, the same shall be deposited immediately even before the
days indicated.[6]
In this case, there were
discrepancies between the reported total collections and the actual amount
remitted to the Clerk of Court General Fund, and there were shortages in the
Fiduciary Fund account, that Polido could not explain. Although he has subsequently settled the
shortages, he is nevertheless administratively liable for the violations of
Supreme Court Administrative Circular No. 5-93.[7]
As custodian of court funds and revenues, Clerks of Court have always
been reminded of their duty to immediately deposit the various funds received
by them to the authorized government depositories for they are not supposed to
keep funds in their custody.[8]
Failure to fulfill these
responsibilities deserves administrative sanction, and not even the full payment,
as in this case, of the shortages will exempt the accountable officer from
liability.[9] The Court has to enforce what is mandated by
the law, and to impose a reasonable punishment for violations thereof. Aside from being the custodian of the court’s
funds and revenues, property and premises, a clerk of court is also entrusted
with the primary responsibility of correctly and effectively implementing
regulations regarding fiduciary funds.[10] Safekeeping of funds and collections is
essential to an orderly administration of justice, and no protestation of good
faith can override the mandatory nature of the circulars designed to promote
full accountability for government funds.[11]
Delay in the remittances of
collections constitutes neglect of duty.[12]
The failure to remit on time judiciary
collections deprives the court of interest that may be earned if the amounts
are deposited in a bank.[13]
Shortages in the amounts to be remitted
and the years of delay in the actual remittance constitute neglect of duty for
which the respondent shall be administratively liable.[14]
Under the Civil Service Rules and the
Omnibus Rules implementing it, simple neglect of duty is a less grave offense
penalized with suspension of one month and one day to six months for the first
offense; dismissal for the second offense.[15]
While we
agree with the recommendation[16]
of the OCA that respondent must be held administratively liable, we find the
recommended fine of P5,000 insufficient. However, in determining the
proper penalty, we take into consideration that this is his first infraction. Moreover, since he has compulsorily retired on
P10,000 is called for.
WHEREFORE, Delfin T.
Polido, former Clerk of Court of Municipal Circuit Trial Court, Victoria-La
Paz, Tarlac, is found guilty of simple neglect of duty and is FINED P10,000.
Let the retirement benefits of
respondent Delfin T. Polido be released immediately, subject to the deduction
of the P10,000 fine and the usual clearances.
SO ORDERED.
LEONARDO A.
QUISUMBING
Associate
Justice
WE CONCUR:
CONCHITA
CARPIO MORALES DANTE O.
TINGA
[1] Rollo, p. 4.
[2]
[3]
In the Memorandum addressed to Chief Justice Hilario
G. Davide, Jr., the OCA reported the accountabilities of Mr. Polido, to wit:
For Fiduciary Fund:
Total Collections for period covering 11/94 to 11/02 P 1,136,800.00
Less:
Withdrawals for the same period 744,450.00
Unwithdrawn Fiduciary Fund P
392,350.00
Less:
Unadjusted Bank Balance as of P 367,026.00
Less:
Unwithdrawn Interest Earned on
Total Cash Accountability as of P 38,000.00
[4] Rollo, p.
3.
[5] Issued on
[6] Ibid.
[7] Ibid.
[8] Office of the Court Administrator v.
Galo, A.M. No. P-93-989,
[9] Supreme Court Administrative Circular No.
5-93.
[10] Re: Misappropriation of the Judiciary
Fund Collections by Ms. Juliet C. Banag, Clerk of Court, MTC, Plaridel, Bulacan,
A.M. No. P-02-1641,
[11] Office of the Court Administrator v.
Bernardino, A.M. No. P-97-1258,
[12] Re: Withholding of Other Emoluments of
the following Clerks of Court: Elsie C. Remoroza, et al., A.M. No.
01-4-133-MTC,
[13] Sollesta v.
[14] Soria v. Oliveros, A.M. No. P-00-1372,
[15] Uniform Rules on Administrative Cases in the Civil Service, Section 52, par. B(1).
[16] Rollo, p. 3.