G.R. No.: A.M. No. P-07-2297; March 21, 2011 (Formerly A.M. No. 07-1-04-MTC)
Case Parties/Title: OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. MS. MIRA THELMA V. ALMIRANTE, Interpreter and former Officer-in-Charge, Municipal Trial Court, Argao, Cebu, Respondent.

FACTS

An audit was conducted on the books of accounts of the Municipal Trial Court (MTC) of Argao, Cebu, covering the period when respondent Mira Thelma V. Almirante served as Officer-in-Charge (OIC) Clerk of Court from January to November 2005. The audit, prompted by a request from the Presiding Judge, revealed the following findings regarding Almirante’s accountability: (1) shortages totaling ₱7,655.60 in Special Allowance for the Judiciary Fund (SAJF) collections due to erroneous remittance to the Fiduciary Fund (FF) account; (2) shortages totaling ₱6,682.90 in Judiciary Development Fund (JDF) collections due to the same erroneous remittance; and (3) a reported misappropriation of exhibit money amounting to ₱41,000.00 in Criminal Case No. 6553. Almirante deposited the amounts for the SAJF and JDF shortages by way of restitution in July 2006. The exhibit money had been returned to the court’s custody in May 2006, prior to the audit, via a cash payment from a third party which the incumbent Clerk of Court used to replace the missing amount. The Office of the Court Administrator (OCA) directed Almirante to explain. In her defense, Almirante denied misappropriating the exhibit money, claiming she inadvertently sent it commingled with court collections to the new clerk. She admitted failure to deposit collections on time, citing ignorance of the 24-hour deposit rule and the distance to the bank. For her failure to submit monthly reports, she claimed she inadvertently left them in a taxicab. A supervening event occurred wherein the Court had earlier dropped Almirante from the rolls effective December 1, 2005.

ISSUE

Whether respondent Mira Thelma V. Almirante is administratively liable for her actions as OIC Clerk of Court.

RULING

Yes, the Supreme Court found respondent Almirante liable for Simple Neglect of Duty. The Court agreed with the OCA’s findings but modified the recommended penalty. The Court held that Almirante’s failure to promptly deposit court collections (retaining them for periods ranging from 15 days to 11 months) and her failure to regularly submit the required monthly reports constituted neglect of her duties as custodian of court funds. Her excuses—ignorance of the rules, distance to the bank, and losing reports in a taxi—were insufficient to exempt her from liability. The charge of misappropriation of the exhibit money was not sufficiently established, as the money was ultimately intact and returned. Given the supervening circumstance that Almirante had already been dropped from the rolls, imposing a suspension was impractical. Therefore, the Court imposed a fine equivalent to her one-month salary (₱9,612.00), to be deducted from any monetary benefits due to her from her early separation from service. This fine was deemed proportionate to the penalty of suspension for one month that could have been imposed.