Republic of the Philippines
SUPREME COURT
Manila
EN BANC
A.M. No. P-05-2083 September 6, 2011
OFFICE OF THE COURT ADMINISTRATOR, Complainant,
vs.
ELSIE C. REMOROZA, Clerk of Court, Municipal Trial Court, Mauban, Quezon, Respondent.
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A.M. No. P-06-2263
OFFICE OF THE COURT ADMINISTRATOR, Complainant,
vs.
JOSEFINA NERI N. ALPAJORA, Respondent.
D E C I S I O N
ABAD, J.:
On February 28, 2005 an Audit Team of the Court conducted a financial audit of the accountabilities of the following officials of the Municipal Trial Court of Mauban, Quezon:
Name of
Accountable Officer |
Official Designation |
Accountability Period |
| Elsie C. Remoroza |
Clerk of Court II |
Sept. 23, 2004 to Feb. 2005 |
| Anaceto T. Obeña |
Officer-in-charge |
Jan. 2003 to Sept. 22, 2004 |
| Josefina Neri-Al[p]ajora |
Officer-in-charge |
Sept. 2001 to Dec. 2002 |
The audit showed a shortage of ₱160,221.00 in respondent Elsie C. Remoroza’s collections. The subsidiary ledgers of the Court’s Accounting Division also showed that Remoroza and respondents Anaceto T. Obeña and Josefina Neri-Alpajora failed to submit their monthly reports for collections, deposits, and withdrawals involving the Judiciary Development Fund (JDF), General Fund (GF), Special Allowance for the Judiciary Fund (SAJF) and the Fiduciary Fund (FF).
On October 5, 2005 the Court adopted the findings of the audit team1 and resolved to:
(a) DOCKET the report of the Financial Audit Team as a regular administrative complaint against Clerk of Court Elsie C. Remoroza.
(b) DIRECT Ms. Elsie C. Remoroza to: [1] EXPLAIN within ten (10) days from notice, her: [a] failure to remit her collections for the different judiciary funds on time; [2] non-submission of Monthly reports of Collections, Deposits and Withdrawals for the Judiciary Development Fund, Special Allowance for the Judiciary, and Fiduciary Fund from September 2004 to January 2005; and [3] failure to update postings of transactions in the cashbooks for the different funds; [2] RESTITUTE her shortages in the Judiciary Development Fund, General Fund, Special Allowance for the Judiciary Fund, and Fiduciary Fund in the amounts of ₱10,583.60, ₱18,952.00, ₱25,281.40 and ₱168,000.00, respectively, by depositing the same to their respective Fund Accounts; and [3] SUBMIT the machine-validated deposit slips to the Fiscal Monitoring Division, Court Management Office, as proof of compliance.
(c) DIRECT former Officer-in-Charge Josefina Neri-Al[p]ajora to: [1] EXPLAIN, within ten (10) days from notice, the: [a] shortage in the Judiciary Development Fund and General Fund in the amounts of ₱10,120.00 and ₱4,684.00, respectively; and [b] non-submission of Monthly reports of Collections, Deposits and Withdrawals for the following funds:
| FUND |
PERIOD |
| JDF |
April 2002 to December 2002 |
| GF |
April 2002 to December 2002 |
| FF |
March 2002 to December 2002 |
[2] RESTITUTE the aforesaid shortages in the different Funds by depositing the same to their respective Fund Accounts; and [3] SUBMIT the machine-validated deposit slips to the Fiscal Monitoring Division, Court Management Office, as proof of compliance;
(d) DIRECT former Officer-in-Charge Anaceto T. Obeña to: [1] EXPLAIN within ten (10) days, the non-submission of Monthly Reports of Collections, Deposits and Withdrawals for the following Funds:
| FUND |
PERIOD |
| GF |
January 2003 to November 2003 |
| SAJF |
Start of Collection to December 2003 |
| FF |
January 2003 to August 2004 |
[2] RESTITUTE his shortages in the Judiciary Development Fund and Fiduciary Fund in the amounts of ₱350.00 and ₱40,000.00, respectively, by depositing the same to their respective Fund Accounts; and [3] SUBMIT the machine-validated deposit slips to the Fiscal Monitoring Division, Court Management Office, as proof of compliance;
(e) DIRECT Acting Presiding Judge Felix A. Caraos to STUDY and IMPLEMENT procedures that shall strengthen the internal control over cash transactions of the Court; and
(f) SUSPEND Clerk of Court Elsie C. Remoroza form office, pending resolution of this administrative matter.
Respondent Alpajora submitted her explanation2 on March 8, 2006. She said that she already accounted for and remitted all her collections to respondent Remoroza when the latter resumed her post as clerk of court. Alpajora also submitted with her explanation the monthly reports relating to funds mentioned. Further, she attached to her explanation Remoroza’s certification that she was not involved in any anomaly regarding the handling of court funds.
Respondent Obeña, on the other hand, maintained3 that his appointment as acting clerk of court was a mere "paper" designation since Remoroza continued with the work of preparing the monthly reports of collections, deposits, and withdrawals during her suspension from work. Obeña further said that he had already complied with the order for him to restitute his cash shortages and submit the machine-validated deposit slips for the JDF as well as the required monthly reports.
The Court referred the cases of respondents Alpajora and Obeña to the Office of the Court Administrator (OCA) for evaluation, report, and recommendation. On June 23, 2006 the OCA recommended4 that Alpajora: 1) be fined the amount of ₱5,000.00 for her failure to remit her collections on time and for the delay in submitting the monthly reports for collections, deposits, and withdrawals; and 2) be ordered to restitute the shortages of ₱10,120.00 and ₱4,684.00 for the JDF and GF, respectively.
On August 20, 2008 the Court adopted in toto the OCA’s above recommendations. On December 15, 2008 Alpajora told the Court that she had already restored the shortages required of her.
On June 23, 2008 the Court also issued a resolution adopting5 the OCA’s recommendation,6 finding respondent Obeña guilty of simple neglect of duty. The Court fined him in the amount of ₱5,000.00 and ordered him to restitute the shortages in his collections.
What remains is the case of respondent Remoroza. The issue presented in her case is whether or not she committed a breach of duty a) to account for and deposit without delay her collections of court funds and b) render the corresponding monthly report of collections, deposits and withdrawals.
The OCA stressed in its report and recommendation7 that in an earlier administrative case,8 the Court had found against respondent Remoroza guilty of simple neglect of duty for failing to remit her collections and belatedly submitting the required monthly reports. The Court suspended her from work without pay and fined her ₱10,000.00. This time, the OCA has found Remoroza guilty of gross dishonesty and grave misconduct and recommends her dismissal from the service. It also asks that she be directed to restitute her shortages for the different court funds.
The Court fully agrees with the OCA’s finding and recommendations.1avvphi1 Remoroza deserves to be dismissed from the service, with forfeiture of all her leave credits and retirement privileges and with prejudice to reemployment in any branch or instrumentality of the government. She must restitute her shortages of ₱10,583.60 for the JDF, ₱18,952.00 for the GF, ₱25,281.40 for the SAJF, and ₱168,000.00 for the FF.
Notably, respondent Remoroza repeated exactly the same offenses for which she was previously found guilty and penalized.9 She is apparently incorrigible. And what makes the matter worse is that she had returned to work barely five months and yet she already incurred huge shortages of ₱222,817.00 affecting four separate court funds placed in her safekeeping. It now appears fortunate that a Court’s Audit Team happened to conduct a spot audit sooner.1avvphi1
It does not also pass the Court’s attention that respondent Remoroza twice requested for additional time to submit her written explanation to the audit results yet did not. She also snubbed the Court’s show cause order. Her defiance demonstrates extreme insolence and arrogance, making her unfit for government service.
The Court cannot countenance any dishonesty and malversation committed by those responsible for safekeeping and handling of its funds. Any lenience towards their infractions will ultimately diminish the faith and trust of the people in the judiciary.
WHEREFORE, the Court finds respondent Clerk of Court Elsie C. Remoroza GUILTY of gross dishonesty and gross neglect of duty for failure to explain and restitute her shortages in the different funds of the court and DISMISSES her from the service with forfeiture of all leave credits and of retirement privileges and with prejudice to reemployment in any branch or instrumentality of the government, including the government-owned or controlled corporation. The Court further FORFEITS all of Remoroza’s accrued leave credits, if any, which shall be applied as part of the restitution of her shortages in the Judiciary Development Fund, General Fund, Special Allowance for the Judiciary Fund, and Fiduciary Fund in respective amounts of ₱10,583.60, ₱18,952.00, ₱25,281.40 and ₱168,000.00. Lastly, in the event that her accrued leave credits will not be enough to cover the shortages, the Court DIRECTS the Office of the Court Administrator to file the appropriate case for the recovery of such unremitted amounts.
SO ORDERED.
ROBERTO A. ABAD
Associate Justice
WE CONCUR:
RENATO C. CORONA
Chief Justice
ANTONIO T. CARPIO
Associate Justice |
(No Part)
PRESBITERO J. VELASCO, JR.*
Associate Justice |
TERESITA J. LEONARDO-DE CASTRO
Associate Justice |
ARTURO D. BRION
Associate Justice |
DIOSDADO M. PERALTA
Associate Justice |
LUCAS P. BERSAMIN
Associate Justice |
MARIANO C. DEL CASTILLO
Associate Justice |
MARTIN S. VILLARAMA, JR.
Associate Justice |
(No Part)
JOSE PORTUGAL PEREZ*
Associate Justice |
JOSE CATRAL MENDOZA
Associate Justice |
(On Leave)
MARIA LOURDES P. A. SERENO
Associate Justice |
(On Official Leave)
BIENVENIDO L. REYES**
Associate Justice |
Footnotes
* No part.
** On official leave.
1 Rollo (A.M. P-05-2083), pp. 33-35.
2 Id. at 40-43.
3 Id. at 76-77.
4 Id. at 54-55.
5 Id. at 98.
6 Id. at 93-97.
7 Report and Recommendation signed by then Court Administrator and now incumbent Associate Justice Jose P. Perez.
8 A.M. 01-4-133-MTC.
9 Id.
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