[ A.M. No. 01-4-119. January 16, 2002 ] 424 Phil. 406
FIRST DIVISION
[ A.M. No. 01-4-119. January 16, 2002 ]
RE: FINANCIAL AUDIT CONDUCTED ON THE BOOK OF ACCOUNTS OF CLERK OF COURT PACITA T. SENDIN, MTC, SOLANO, NUEVA VIZCAYA. R E S O L U T I O N
PARDO, J.:
This involves an audit by the Office of the Court Administrator on the books of accounts of Clerk of Court Pacita T. Sendin, Municipal Trial Court, Solano, Nueva Vizcaya. On July 19, 2000, Mrs. Sendin compulsorily retired from the service. Thus, she submitted her cashbooks and other related documents for clearance purposes. She was in charge of judiciary funds for the period covering March 1985 to July 15, 2000. On March 28, 2001, the Office of the Clerk of Court submitted a memorandum indicating that based on the computation presented to the Fiscal Monitoring Division, their audit revealed that there was delay in the remittances of funds collection. The computation is as follows:
FOR THE JUDICIARY DEVELOPMENT FUND: Total collections for the period from March 1985 to July 15, 2000
P 305,203.20
Less: Remittance made- March 1985 to July 15, 2000
253,614.20 Unremitted Collections as Of July 15, 2000
51,589.00
Less: Remittances made on January 25, 2001 Replacement of stale PMO deposited on12/14/2000
P 49,725.00
1,864.00
51,589.00
Accountability after January 25,2001
P -0- =========
FOR GENERAL FUND: Total Collections for the period from September 1995 to July 15, 2000
P 99, 751.85
Less: Remittances made –
September 1999 to July 15, 2000 (representing interest earned on deposits of Fiduciary Fund)
17,866.65
Unremitted Collections as of July 15, 2000
P 81,885.20
Less: Remittances made – January 25, 2001
81,885.20
Accountability after January 25, 2001
P -0-
FOR THE FIDUCIARY FUND: Beginning Balance (collections directly deposited with the MTO)
P 159,150.00
Add: Total collections for the period from April 1995 to July 15, 2000
1,011,650.00
Total Collections
P 1,170,650.00
Less: Withdrawals made for the same period
521,400.00
Balance of Unwithdrawn Fiduciary Fund as of 15, 2000
P 649,250.00
Less: LBP Balance as of July 15, 2000 under Savings Account No.
P 317,901.44
0721345 MTO Balance per
477,051.44
Certification issued
159,150.00
Shortage as of July 15, 2000
172,198.85
Less: Remittances made on
172,198.85
January 25, 2001 January 26, 2001 January 29, 2001 Accountability after January 29, 2001
P .29
The result of the audit shows that Mrs. Sendin incurred a total shortage of three hundred three thousand eight hundred nine pesos and five centavos (P 303,809.05). Mrs. Sendin restituted the amounts on separate dates in January of 2001. Nevertheless, the non-remittance on time of said amounts deprived the Court of the interest that may be earned if the amounts were deposited in a bank, as prudently required. Mrs. Sendin, as the Clerk of Court, had the duty to remit the collections within a prescribed period.[1] Shortages in the amounts to be remitted and the years of delay in the actual remittance constitute neglect of duty for which she shall be administratively liable. It is the clerk of court’s duty to faithfully perform her duties and responsibilities as such “to the end that there was full compliance with circulars on deposits of collections.”[2] Indeed, clerks of court with regard to the collection of legal fees, perform a delicate function as judicial officers entrusted with the correct and effective implementation of regulations thereon. In Report On The Financial Audit Conducted On The Books Of Accounts Of OIC Melinda Deseo, MTC, General Trias, Cavite,[3] we said that the undue delay, in the remittances of amounts collected by clerks of court at the very least constitutes misfeasance. As a public servant, Mrs. Sendin must exhibit at all times the highest sense of honesty and integrity. Her failure to properly remit the fund collections transgressed the trust reposed in her as an officer of the court.[4] However, since Mrs. Sendin had retired from the service, with forty-six (46) years of service to the court, and she restituted the amounts although belatedly, we find it proper to impose a fine on her. WHEREFORE, we IMPOSE on Pacita T. Sendin a fine in the amount of five thousand pesos (P5,000.00) to be deducted from her retirement benefits. SO ORDERED. Davide, Jr., C.J., (Chairman), Puno, Kapunan, and Ynares-Santiago, JJ., concur.