SECOND DIVISION
G.R. No. 209921, January 13, 2016
EMMA H. QUIRO-QUIRO, Petitioner, v. BALAGTAS CREDIT COOPERATIVE & COMMUNITY DEVELOPMENT, INC., Respondent.
D E C I S I O N
CARPIO, J.:
Petitioner Balagtas Credit Cooperative and Community Development, Inc. ("petitioner'VBCCCDI") initially hired respondent Emma H. Quiro-quiro ("respondent/Quiro-quiro) as accountant/bookkeeper in 1989.
However, sometime in April 2010, BCCCDI terminated the employment of Quiro-quiro, who then held the concurrent posts of General Manager and Accountant, on the grounds of "gross negligence/violation of company rules" and "gross dishonesty," committed as follows:chanRoblesvirtualLawlibrary
GROSS NEGLIGENCE/VIOLATION OF COMPANY RULES.
Over withdrawal of Time Deposit (TD) placement of Josie Subido;
Loss of borrower's title for security in the payment of loan obligations of Rolando Roque;
Over computation of interest on TD placements;
Unfair filing of delinquent accounts;
JV number duplication;
Backlog of schedules and recording/postings.
GROSS DISHONESTY
Concealment of the irregularity regarding the over withdrawal in the TD placement of MS. JOSIE SUBIDO that happened way back 18 July 2007. Were it not for the hiring of an OJT who discovered the said report of MS. DENIZA FUENTES the matter would not have been addressed and resolved by requiring the party concerned to issue check/s in payment of the same; and,
Non-disclosure of the true financial condition of the cooperative.
These charges are allegedly contained in a Resolution of BCCCDFs Board of Directors dated April 20, 2010.
Disputing those charges, Quiro-quiro maintained that it was around January 2010 that she was informed by BCCCDI and its officers of an "overwithdrawal of a certain depositor" that was seen on the records. According to her, the said overwithdrawal was then "remedied with the full consent and acquiescence of respondents." The issue was never brought up again, until four months later, in April 2010, when it was allegedly "resurrected."
Aggrieved, Quiro-quiro filed a complaint for illegal dismissal and damages.
In her position paper before the Labor Arbiter, Quiro-quiro claimed that her termination was not valid nor justified. She argued that "there was no ground that existed for her dismissal from employment" and that her dismissal did not satisfy the requirements of due process, as she was not given "ample opportunity," nor the "natural sequence of notice of charges, hearing and notice of judgment."
In their position paper, on the other hand, BCCCDI and its officers Fe Adrados ("Adrados") and Arty. Tagumpay B. Ponce ("Atty. Ponce") averred that the termination of Quiro-quiro's employment based on the charges against her were "official acts" of the cooperative BCCCDI, as contained in the board Resolution of April 20, 2010. Then, Atty. Ponce was designated by the said board, as BCCCDI's counsel, to write and send a "Notice to Explain/Show Cause Memo" to Quiro-quiro to explain her side and show cause why she should not be terminated.
BCCCDI alleged that Quiro-quiro responded with her explanation on April 23, 2010. Also, Quiro-quiro allegedly sent a letter of apology dated April 29, 2010 admitting her "shortcomings and wrongdoings" but asking for one last chance from the board. On April 30, 2010, the board and officers convened with Quiro-quiro in attendance. There, she explained her side and answered questions from the board. Thereafter, the board put the matter to a vote and unanimously decided to terminate Quiro-quiro's services. The proceedings were reduced in writing through the minutes thereof.
Finally, the decision to terminate Quiro-quiro's employment was communicated to her through a Notice to Terminate prepared by Atty. Ponce upon the board's instruction.
As for the causes of the dismissal, BCCCDI essentially argued that the following infractions of Quiro-quiro were grave enough to merit a legal termination, viz: (1) the alleged overwithdrawal of P250,000.00 which was deliberately omitted from being posted or recorded and followed by a "series of withdrawals on a monthly basis;" (2) the alleged loss of a (certificate of) title; (3) the "over-computation of interest on time deposit (TD) placement;" (4) the "unfair filing of delinquent accounts;" and (5) duplication of journal voucher (JV) numbers, and backlog in the schedule of postings. BCCCDI rejected her explanation of "ignorance" in failing to post the withdrawal because "before the TD placement was closed, the same was followed by withdrawals on a monthly basis." To BCCCDI, such was gross dishonesty and conflict of interest. BCCCDI added that the over-computation of interest rate and its application to Quiro-quiro's own account was also gross dishonesty, conflict of interest and resulted in the loss of trust and confidence by the employer.
In support of the charges against Quiro-quiro, BCCCDI also attached the affidavits and/or report of three employees Deniza Fuentes, Rex R. Lim and Susana de la Cruz-Tolentino.
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WHEREFORE, premises considered, the complaint filed by the complainant, EMMA H. QUIRO-QUIRO is hereby ordered DISMISSED WITH PREJUDICE for lack of merit.
The claims for damages and attorney's fees of the complainant are likewise DISMISSED with prejudice for lack of merit.
SO ORDERED.6cralawlawlibrary
WHEREFORE, complainant's appeal is GRANTED and the Decision promulgated on 31 January 2011 is REVERSED and SET ASIDE. Complainant is declared to have been illegally dismissed and respondent Balagtas Credit Cooperative and Community Development, Inc. is ordered to pay complainant the following:chanRoblesvirtualLawlibrary
(1) backwages computed from her date of dismissal on 1 May 2010 until the finality of this decision less the amount equivalent to one (1) month salary;
(2) separation pay in lieu of reinstatement equivalent to one month pay for every year of service computed from January 1989 until the finality of this decision.
The computation of the monetary award as of the date of this decision is attached as Annex "A" of this Decision.
SO ORDERED.7ChanRoblesVirtualawlibrary
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(1) Annex "A" of BCCCDI's Position Paper - which is an enumeration from the cooperative's By-laws of the duties and responsibilities of the General Manager and Accountant, both of which positions concurrently were being held by Quiro-quiro at the time of termination. Among the enumerated duties of the general manager was to
b) .... "maintain (her) records and accounts in such manner that the true and correct condition of the business of the cooperative may be ascertained therefrom at any time. (She) shall render annual and periodic statements and reports in the form and in the manner prescribed by the Board of Directors, and preserve the books, documents, correspondence and records of whatever kind pertaining to the business which may come into (her) possession.
Meanwhile, among the duties of the accountant were to:chanRoblesvirtualLawlibrary
a) ... "install an adequate and effective accounting system in the cooperative;"
b) ... "render monthly reports to the Board of Directors on the financial condition and operations of the cooperative....;"
xxx
d) ... "assist the Chair(person) in the preservation of the books of accounts documents, vouchers, contracts and record of whatever kind pertaining to the business of the cooperative which may come to (her) possession."
(2) Annexes "B" and "C" of BCCCDI's Position Paper - which are the Resolution of the Board of Directors and Notice to Explain/Show Cause Memo, respectively, enumerating the violations committed by Quiro-quiro, which can all be easily cross-referred with her official duties and responsibilities above. Such violations are:chanRoblesvirtualLawlibrary
GROSS NEGLIGENCE/VIOLATION OF COMPANY RULES.
Over withdrawal of Time Deposit (TD) placement of Josie Subido;
Loss of borrower's title for security in the payment of loan obligations of Rolando Roque;
Over computation of interest on TD placements;
Unfair filing of delinquent accounts;
JV number duplication;
Backlog of schedules and recording/postings.
GROSS DISHONESTY
Concealment of the irregularity regarding the over withdrawal in the TD placement of MS. JOSIE SUBIDO that happened way back 18 July 2007. Were it not for the hiring of an OJT who discovered the said report of MS.
DENIZA FUENTES the matter would not have been addressed and resolved by requiring the party concerned to issue check/s in payment of the same; and, Non-disclosure of the true financial condition of the cooperative.
(3) Annexes "D" and "E" of BCCCDI's Position Paper - which are the Explanation Letter and Apology Letter, respectively, of Quiro-quiro. At first, in the explanation, she denied responsibility for the losses and assigned blame for some of the losses on others; in the apology letter, however, she admits wrongdoing but asks for another chance. The apology letter is reproduced hereunder:chanRoblesvirtualLawlibrary
29 Abril 2010
Sa lupong patnugutan
BCCCDI
Balagtas, Bulacan
Mahal na lupong patnugutan Purihin ang Panginoon!
Ako po ay humihingi ng paumanhin sa lahat ng aking nagawang mali dito sa kooperatiba at hindi naman po li[n]gid sa inyo ang mga nangyari sa akin.
Bigyan nyo po ako ng isa pang pagkakataon na mapagpatuloy ko ang aking trabaho sa coop na ito alang-alang sa aking mga maliliit na anak.
Ipinangangako ko po na pagbubutihin ko na ang aking trabaho, magpopocus at dodoblihin ko po ang aking effort para maisaayos po ang lahat.
Kung dumating ang pagkakataon na hindi po talaga kayo masiyahan sa trabaho ay ako na po mismo ang magfifile ng resignation.
Maraming salamat po sa maraming pang-unawa na ibinigay ninyo sa akin.(4) Annexes "F" and "G" of BCCCDI's Position Paper - which are the Minutes of the board's confrontation with Quiro-quiro and its decision to dismiss her, as well as the Termination Letter of Atty. Ponce in behalf of BCCCDI.Sumasainyo,
(Sgd.)
EMMA H. QUIRO-QUIRO
(5) Annex "I" of BCCCDI's Position Paper - which is the Affidavit of Deniza E. Fuentes, an employee of BCCCDI, who stated in part,
x x x5. While I was in the office sometime in November 2009, a student who was on-the-job training (OJT) stumbled on some files and it was discovered that there was an over-withdrawal in the amount of TWO HUNDRED FIFTY THOUSAND PESOS (P250,000.00) from the time deposit (TD) placement of MRS. SUBIDO dating back from 18 July 2007 and which EMMA as internal accountant failed to post in the ledger which in the first place was her duty to perform.(6) Annex "J" of BCCCDPs Position Paper - which is the Affidavit of Rex Revilla Lim, another employee of BCCCDI, who testified that he delivered an envelope from Quiro-quiro to the Chairman and back to Quiro-quiro. He could not categorically state, however, who might be responsible for the loss of one of the two titles contained in the said envelope.
6. Equally exasperating was the fact that after a year she allowed MRS. SUBIDO to make subsequent withdrawals which resulted to (sic) the over-withdrawal in the said amount. Considering that the subsequent withdrawals by MRS. SUBIDO were made on a monthly basis, it baffles the mind to think why the alleged oversight in the posting of the TWO HUNDRED FIFTY THOUSAND PESOS (P250,000.00). Her feigned ignorance is highly suspect.
7. Moreover, although I was around when the discovery was made, I gave her opportunity to report the matter to our Chairperson and despite several reminders she did not budge a bit.
8. Forced by her own omission, I reported the matter to MRS. ABRADOS directly who in turn requested EMMA to require MRS. SUBIDO to replace or return the overwithdrawal in the amount of TWO HUNDRED FIFTY THOUSAND PESOS (P250,000.00). Again, she failed to require MRS. SUBIDO to return the money, xxx.
(7) Annex "K" of BCCCDFs Position Paper - which is a letter from Susana Dela Cruz-Tolentino of Megasys Computer Center who explained that the confusion in the data of the members in the computer was the result of the use of one "JV number" for different transactions.9cralawlawlibrary
WHEREFORE, considering the foregoing, the petition is GRANTED. The Decision dated November 25, 2011 and Resolution dated February 29, 2012 of the respondent National Labor Relations Commission in NLRC LAC No. 04-000951-11 (NLRC Case No. RAB-III-05-16217-10), are REVERSED and SET ASIDE. The Decision of the Labor Arbiter Mariano L. Bactin, promulgated on January 31, 2011, in NLRC Case No. RAB-III-05-16217-10 is REINSTATED with the MODIFICATION that respondent Emma Quiro-quiro is AWARDED P30,000.00 in nominal damages.
SO ORDERED.10ChanRoblesVirtualawlibrary
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In the instant case, respondent Gacayan was the Senior Financial Accountant of petitioner company. While respondent Gacayan denies that she is handling or has custody of petitioner's funds, a re-examination of the records of this case reveals that she indeed handled delicate and confidential matters in the financial analyses and evaluations of the action plans and strategies of petitioner company. Respondent Gacayan was also privy to the strategic and operational decision-making of petitioner company, a sensitive and delicate position requiring the latter's utmost trust and confidence. As such, she should be considered as holding a position of responsibility or of trust and confidence.cralawlawlibrary
Endnotes:
1Rollo, pp. 324-342. Penned by Associate Justice Rebecca De Guia-Salvador, and concurred in by Associate Justices Apolinario D. Bruselas, Jr. and Samuel H. Gaerlan.
2 Id. at 387. Penned by Associate Justice Rebecca De Guia-Salvador, and concurred in by Associate Justices Apolinario D. Bruselas, Jr. and Samuel H. Gaerlan.
3 Id. at 62-77. Penned by Commissioner Perlita B. Velasco, and concurred in by Presiding Commissioner Gerardo C. Nograles.
4 Id. at 325-328.
5 Id. at 217-226.
6 Id. at 225-226.
7 Id. at 75-76.
8 Id. at 79-83. Penned by Commissioner Perlita B. Velasco, and concurred in by Presiding Commissioner Gerardo C. Nograles. Commissioner Romeo L. Go took no part.
9 Id. at 334-338.
10 Id. at 341-342.
11 Id. at 7.
12 See Sarona v. National Labor Relations Commission, 679 Phil. 394, 412 (2012), citing Leonis Navigation, Co., Inc. v. Villamater, G.R. No. 179169, 3 March 2010, 614 SCRA 182.
13Skippers United Pacific, Inc. v. NLRC, 527 Phil. 248, 257 (2006); Domasig v. NLRC, 330 Phil. 518, 524(1996).
14Rollo, p. 338.
15 Id.
16 Id. at 340.
17 Id. at 113. Duties of the General Manager
a) The General Manager shall, under policies set by the General Assembly and the Board of Directors, have general charge of all the phases of the business operations of the cooperative. Upon the appointment of his successor, he shall turn over to him all monies and properties belonging to the cooperative which he has in his possession or over which he has control;
x x x x
18 667 Phil. 594, 602 (2011).
19Rollo, p. 338.
20 Id. at 341.
21Samar-Med Distribution v. National Labor Relations Commission, G.R. No. 162385, 15 July 2013, 701 SCRA 148, 164.