G.R. No. A.M. No. P-04-1813. May 31, 2011.
OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. NELIA D.C. RECIO, ERALYN S. CAVITE, RUTH G. CABIGAS and CHONA AURELIA R. RENIEDO, all of the Metropolitan Trial Court, San Juan, Metro Manila, Respondents.

FACTS

This administrative case originated from a financial audit conducted by the Court Management Office on the Metropolitan Trial Court (MeTC) of San Juan, Metro Manila. The audit covered the accountability of Clerk of Court Nelia D.C. Recio from February 1985 to December 31, 2003, and also involved other court personnel. The audit revealed significant financial discrepancies and irregularities, including:
1. Shortages in Court Collections: Clerk of Court Recio incurred shortages in the Judiciary Development Fund (JDF) (₱138,101.80), Clerk of Court General Fund (GF) (₱167,860.64), and Fiduciary Fund (FF) (with a calculated accountability of ₱2,670,250.28 based on collections, withdrawals, and bank balances).
2. Various Anomalies: Findings included missing official receipts, missing triplicate copies of receipts, unremitted confiscated personal bonds (₱324,000.00), unrecorded fines (₱124,690.00), and cancelled receipts not properly attached.
3. Specific Acts of Personnel:
* Nelia D.C. Recio (Clerk of Court): Was found responsible for improper use and alteration of official receipts, delay in reporting and depositing collections, falsification of cash books and monthly reports, unauthorized withdrawals, alteration of public documents, violation of OCA circulars, and concealment of infractions committed by another employee, Ariel M. Salazar, by depositing ₱399,753.48 to cover his shortages.
* Ariel M. Salazar (former Cash Clerk/Sheriff): Was found to have tampered with official receipts, issued the same receipt for two transactions, and misappropriated ₱768,700.00. (Note: He was already considered AWOL as of July 17, 2002).
* Eralyn M. Cavite (Cash Clerk of Court II): Was found to have tampered with and altered dates on official receipts, issued the same receipt for two transactions, and misappropriated ₱13,000.00.
* Ruth M. Germano-Cabigas (Records Officer I): Was found to have tampered with and altered dates on official receipts and misappropriated ₱10,000.00.
* Chona Aurelia R. Reniedo (Cashier I): Was found to have altered the actual dates of collections, causing delays in reporting and remittance.
In a Resolution dated May 25, 2004, the Court required the respondents to explain the charges against them and directed specific restitutions. Recio was placed under preventive suspension.

ISSUE

Whether the respondents are administratively liable for the various financial irregularities and acts of dishonesty discovered during the audit of the MeTC, San Juan.

RULING

The Court found the respondents administratively liable.
1. As to Nelia D.C. Recio: The Court found her guilty of Dishonesty and Grave Misconduct. Her actions, including falsification of records, misappropriation of funds, and failure to properly account for court collections, constituted a clear breach of the trust reposed in her as a Clerk of Court. Her claim that the shortages were due to the misdeeds of her subordinates was rejected, as she bore the primary responsibility for the court’s funds. The Court emphasized that Clerks of Court are accountable for all court collections and must exercise the highest degree of care. Her act of concealing Salazar’s infractions further demonstrated her dishonesty. The penalty of DISMISSAL from service was imposed, with forfeiture of all retirement benefits (except accrued leave credits) and perpetual disqualification from reemployment in any government agency.
2. As to Eralyn S. Cavite: The Court found her guilty of Dishonesty and Grave Misconduct for tampering with receipts and misappropriating funds. The penalty of DISMISSAL from service was imposed, with the same accessory penalties.
3. As to Ruth G. Cabigas: The Court found her guilty of Dishonesty and Grave Misconduct for tampering with receipts and misappropriating funds. The penalty of DISMISSAL from service was imposed, with the same accessory penalties.
4. As to Chona Aurelia R. Reniedo: The Court found her guilty of Dishonesty for altering collection dates on official receipts. Considering it was her first offense and she had been in service for 27 years, the penalty of SUSPENSION for six (6) months without pay was imposed, with a stern warning.
The Court also ordered the Financial Management Office, Office of the Court Administrator, to compute the exact amount of shortages and to ensure the restitution of all misappropriated funds. The Legal Office was directed to initiate the appropriate criminal action against the dismissed respondents.