A.M. No. 04-8-195-MCTC. August 18, 2005. Re: Financial Audit on the Accountabilities of Mr. Restituto A. Tabucon, Jr., Former Clerk of Court II of the Municipal Circuit Trial Court, Ilog, Candoni, Negros Occidental.
FACTS

Mr. Restituto A. Tabucon, Jr., former Clerk of Court II, was due to retire in September 2000. An audit of his accountabilities covering 1985 to 2000 revealed shortages: a ₱29,616.00 balance in Judiciary Development Fund (JDF) collections and ₱1,293.60 in Clerk of Court General Fund collections, which he restituted only in June 2004. The audit also noted unremitted fiduciary funds. Tabucon admitted the delay in remitting JDF collections, explaining that his salaries were withheld starting May 1999, compelling him to use the collections to feed his family. He restituted the amounts after borrowing money.

ISSUE

Whether Tabucon is administratively liable for the delay in remitting court collections.

RULING

Yes. The Court found Tabucon guilty of gross neglect of duty and dishonesty. His admission of using JDF collections for personal needs constitutes a clear violation of Supreme Court Circular No. 50-95, which mandates the deposit of fiduciary collections within 24 hours. The safeguarding of public funds is a paramount duty of court personnel, and delay in remittance violates the strict accountability required. While his full restitution and financial distress were considered, they do not absolve him from liability. The act of misappropriation, even if later repaid, undermines judicial integrity. As Tabucon had already compulsorily retired, dismissal was not feasible. However, given the gravity of the offense, which normally warrants dismissal, and balancing the mitigating circumstance of restitution, the Court imposed a fine of ₱10,000.00, modifying the OCA’s recommended penalty.