AM 02 5 111 Mctc; (August, 2002) (Digest)
G.R. No. A.M. No. 02-5-111-MCTC. August 7, 2002.
RE: AUDIT CONDUCTED ON THE BOOKS OF ACCOUNTS OF FORMER CLERK OF COURT MR. WENCESLAO P. TINOY, MCTC, TALAKAG, BUKIDNON.
FACTS
An audit was conducted on the books of account of former Clerk of Court Wenceslao P. Tinoy of the Municipal Circuit Trial Court of Talakag, Bukidnon, following his compulsory retirement on February 28, 2001. The audit, covering judiciary funds from January 1990 to February 28, 2001, revealed a delay in the remittance of judiciary collections. As of his retirement date, Tinoy had unremitted and undeposited collections totaling P78,707.00, broken down as follows: P52,179.00 for the Judiciary Development Fund (JDF), P3,528.00 for the Clerk of Court General Fund, and a shortage of P23,000.00 in the Fiduciary Fund. Tinoy eventually restituted all amounts, with a total payment of P78,708.00 (resulting in a P1.00 excess). When required to explain, Tinoy attributed the delays to oversight (Money Orders not mailed on time and about to expire, necessitating their replacement), a claim that the General Fund collections were remitted on February 7, 2001, and a clerical error in computing the Fiduciary Fund balance.
ISSUE
Whether former Clerk of Court Wenceslao P. Tinoy is administratively liable for the delay in remitting judiciary fund collections.
RULING
Yes, Tinoy is administratively liable. The Court approved the recommendation of the Office of the Court Administrator (OCA) and imposed a fine of P5,000.00, to be deducted from his retirement benefits. The Court ruled that Tinoy was grossly negligent in performing his duty for failing to deposit the JDF and Fiduciary Fund collections in accordance with Administrative Circular Nos. 31-90 and 13-92, which mandate the timely deposit of such collections. His explanations for the delays were deemed unacceptable. The Court emphasized that a public office is a public trust, and clerks of court, as custodians of court funds, must exhibit the highest degree of honesty, integrity, and competence. Since Tinoy had already compulsorily retired, the imposable penalty was a fine.