SECOND DIVISION
A.M. No. P-07-2293 (Formerly A.M. No. 06-12-411-MTC), July 15, 2015
OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JOEBERT C. GUAN, FORMER CLERK OF COURT, MUNICIPAL TRIAL COURT, BULAN, SORSOGON, Respondent.
R E S O L U T I O N
DEL CASTILLO, J.:
Clerks of courts are custodians of the court's funds and revenues. Any delay in its remittance, or any shortages in the amounts, shall make the clerk of court administratively liable. Respondent Joebert C. Guan (Guan), former Clerk of Court of Municipal Trial Court (MTC), Bulan, Sorsogon, was found remiss in his duties and is accordingly penalized.
Factual Background
A financial audit of the books of accounts of MTC, Bulan, Sorsogon covering the period July 28, 1993 to August 31, 2004 disclosed that: (1) some collections were not properly and accurately recorded in the cashbooks; (2) there were shortages in the Judiciary Development Fund (JDF) and Special Allowance for the Judiciary Fund in the amounts of P48,207.10 and P5,116.00, respectively; (3) the financial reports on the JDF, General/Special Allowance for the Judiciary Fund (SAJF) and Fiduciary Fund (FF) were not regularly submitted to the Accounting Division of the Office of the Court Administrator (OCA); (4) the records control is not systematic; (5) no legal fees forais were attached to the case records; (6) daily transactions in the FF account were not duly recorded in the cashbooks; and, (7) documents needed to validate withdrawals of cash bonds from the Municipal Treasurer's Office (MTO) of Bulan were missing. The audit team thus made the following recommendation in its Partial Report1 on the financial audit:
PREMISES CONSIDERED, it is most respectfully recommended that:
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Then Court Administrator Christopher O. Lock approved4 the recommendation and submitted the same to the Court.5 On January 29, 2007, the Court issued a Resolution6 adopting the recommendation of the OCA. In addition, this Court held in abeyance any claim of Guan for separation benefits pending resolution of the administrative matter against him.
- This report be docketed as a complaint against Mr. Joebert C. Guan, former Clerk of Court of MTC, Bulan, Sorsogon and DIRECT Mr. Guan to:
- IMMEDIATELY RESTITUTE his incurred shortages [in the] Judiciary Development Fund and Special Allowance for the Judiciary Fund amounting to Forty Eight Thousand Two Hundred Seven Pesos and 10/100 (P48,207.10) and Five Thousand [One] Hundred Sixteen Pesos and 00/100 (P5,116.00) respectively by depositing the same to [their] respective bank accounts] through Mr. Joseph G. Guim,2 the incumbent Officer-in-Charge, copy furnished the Fiscal Monitoring Division, Court Management Office with the machine validated deposit slip/s as proof of compliance.
- EXPLAIN within ten (10) days from notice why he incurred such shortages and why he should not be administratively dealt with for failure to comply with the court circulars and issuances regarding proper handling of court collections;
- SECURE from the Municipal Treasurer's Office of Bulan[,] Sorsogon an itemized list of Unwithdrawn Fiduciary Fund or cashbonds he deposited thereat, certified correct by the Municipal Accountant and the Municipal Treasurer; and
- TRANSMIT to [the Office of the Court Administrator] through the Fiscal Monitoring Division, Court Management Office all the documents regarding the deposits and withdrawals of cashbonds from the Municipal Treasurer's Office for the period covering May 1998 to July 31, 2005, i.e., triplicate copies of Official Receipts issued, Fiduciary Fund official cashbooks, and file copies of monthly Reports of Collections, Deposits and Withdrawals together with the corresponding supporting documents like the court order, original copy of surrendered official receipts, vouchers and acknowledgment receipts as proof that all withdrawn cashbonds were properly received by the bondsmen or their authorized representatives.
x x x x3
In its report16 dated November 7, 2014, the OCA concluded that Guan was remiss in the performance of his duties and is administratively liable for:
FUND/ACCOUNT NAME PERIOD/S AUDITED BALANCE ACCOUNTABILITY
(SHORTAGE/(OVERAGE)Fiduciary Fund 17 June 1998 to 23 Sept. 2004 [P]238,000.00 Judiciary Development Fund (Unrestituted Shortages from previous audit)28 July 1993 to 31 Aug. 2004 [P]48,207.10 Judiciary Development Fund 1 to 23 Sept. 2004 [P] 1,402.00 Special Allowance for the Judiciary Fund (Unrestituted Shortages from previous audit) 11 Nov. 2003 to 31 Aug. 2004 [P] 5,116.00 Special Allowance for the Judiciary Fund 1 to 23 Sept. 2004 [P] 708.0015
1. Mr. Joebert C. Guan, former Clerk of Court II, Municipal Trial Court, Bulan, Sorsogon, be found GUILTY of Violation of Office Rules and Regulations and Simple Neglect of Duty and that he be ordered to PAY A FINE of P10,000.00 to be deducted from the monetary value of his earned leave credits and/or other retirement benefits;
2. the Office of the Administrative Services, OCA be DIRECTED to provide the Financial Management Office (FMO), OCA with the following documents pertaining to Mr. Joebert C. Guan:
chanRoblesvirtualLawlibrary2.1) Official Service Record;3. The FMO, OCA be further DIRECTED to:
2.2) Certification of Leave Credits; and
2.3) Notice of Salary Adjustment (NOSA) if any.
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chanRoblesvirtualLawlibrary4. ORDER Mr. Guan to restitute the remaining shortages in case the monetary value of his earned leave credits and/or other benefits would not be sufficient to cover the aforementioned shortages; and
3.1) PROCESS the money value of the terminal leave benefits of Mr. Joebert C. Guan, dispensing with the usual documentary requirements, and apply the same to the following shortages:
Name of Fund Period Covered AmountFiduciary Fund 17 June 1998 to 23 September 2004 [P]238, 000.00Judiciary Development Fund 28 July 1993 to 23 September 2004 [P] 49,609.10Special Allowance for the Judiciary Fund 28 July 1993 to 23 September 2004 [P] 5,824.00Total [P]293,433.10
3.2) COORDINATE with the Fiscal Monitoring Division, Court Management Office, OCA, before the processing of the checks to be issued in favour of the Fiduciary Fund account of the MTC, Bulan, Sorsogon, and for the preparation of the necessary communication with the incumbent Clerk of Court/Officer-in-Charge thereat;
5. CLEAR MR. JOSEPH G. GUIM AND MS. EMEROSE F. DENSO, former Officer-in-Charge and incumbent Clerk of Court, respectively, MTC, Bulan, Sorsogon, of any accountability insofar as their corresponding periods of accountability are concerned, after having been audited of their books of accounts which were found to be in order.19
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However, the Court disagrees with the OCA's finding that Guan's transgressions constitute simple neglect of duty only.
- Duty of the Clerks of Court, Officers-in-Charge or accountable officers. - The Clerk of Court, Officers-in-Charge of the Office of the Clerk of Court, or their accountable duly authorized representative designated by them in writing, who must be accountable officers, shall receive the Judiciary Development Fund collections, issue the proper receipt therefor, maintain a separate cash book properly marked CASH BOOK FOR JUDICIARY DEVELOPMENT FUND, deposit such collections in the manner herein prescribed and render the proper Monthly Report of Collections for said Fund.
3.1 | PROCESS the monetary value of the terminal leave benefits of respondent Joebert C. Guan, dispensing with the usual documentary requirements, and whatever remains therefrom after deducting the fine imposed upon him, APPLY the same to the following shortages: |
Name of Fund Period Covered AmountFiduciary Fund 17 June 1998 to 23 September 2004 [P]238, 000.00Judiciary Development Fund 28 July 1993 to 23 September 2004 [P] 49,609.10Special Allowance for the Judiciary Fund 28 July 1993 to 23 September 2004 [P] 5,824.00 Total [P]293,433.10
3.2 | COORDINATE with the Fiscal Monitoring Division, Court Management Office of the Office of the Court Administrator, before the processing of the checks to be issued in favor of the Fiduciary Fund account of the MFC, Bulan, Sorsogon, and for the preparation of the necessary communication with the incumbent Clerk of Court/Officer-in-Charge thereat; |
Endnotes:
* Per Special Order No. 2088 dated July 1, 2015.
** Per Special Order No. 2079 dated June 29, 2015.
*** Per Special Order No. 2087 (Revised) dated July 1, 2015.
1Rollo, pp. 3-7.
2 Also spelled as Guin in some parts of the records.
3Rollo, p. 6.
4 Id. at 7.
5 Id. at 1-2.
6 Id. at 8-10.
7 Id. at 11.
8 Id. at 23.
9 Id. at 27-28.
10 Id. at 29-30.
11 Id. at 38-39.
12 Id. at 42-43.
13 Id. at 58-59.
14 Id. at 76-78.
15 Id. at 83-84.
16 Id. at 72-90.
17 Pertinent portion of which provides:
xxxx
II. Procedural Guidelines
A. Judiciary Development Fund
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3. Systems and Procedures
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c. In the RTC, MeTC, MTCC, MTC, MCTC, SDC and SCC. - The daily collections for the Fund in these courts shall be deposited everyday with the nearest LBP branch for the account of the Judiciary Development Fund, Supreme Court, Manila - Savings Account No. 0591-0116-34 or if depositing daily is not possible, deposits for the Fund shall be 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 period above-indicated.
18 Under the subject "Court Fiduciary Fund," the pertinent portion of which provides:
(4) All collections from the bail bonds, rental deposits and other fiduciary collections shall be deposited within twenty four (24) hours by the Clerk of Court concerned, upon receipt thereof, with the Lank Bank of the Philippines.
19 Id. at 88-89.
20 A.M. Nos. P-13-3116 & P-13-3112, November 12, 2013, 709 SCRA 254.
21 A.M. No. P-06-2227, August 19, 2014, 733 SCRA 246.
22 A.M. P-10-2800, November 18, 2014.
23Clemente v. Bautista, A.M. No. P-10-2879, June 3, 2013, 697 SCRA 10, 18.
24Office of the Court Administrator v. Atty. Dureza-Aldevera, 534 Phil. 102, 136 (2006).
25 Id.
26Office of the Court Administrator v. Siwa, A.M. No. P-13-3156, November 11, 2014, citing Judge Absin v. Montalla, 667 Phil. 560, 564 (2011).
27Alleged Loss of Various Boxes of Copy Paper During Their Transfer From the Property Division, Office of Administrative Services (OAS), to the Various Rooms of the Philippine Judicial Academy, A.M. No. 2008-23-SC, September 30, 2014, 737 SCRA 176, 191-192.
28Office of the Court Administrator v. Acampanado, supra note 20 at 270-271.cralawred