GR 149433; (June, 2011) (Digest)
G.R. No. 149433 ; June 22, 2011
THE COCA-COLA EXPORT CORPORATION, Petitioner, vs. CLARITA P. GACAYAN, Respondent.
FACTS
Respondent Clarita P. Gacayan, a Senior Financial Accountant for petitioner The Coca-Cola Export Corporation, was dismissed from employment. The dismissal stemmed from her submission of three allegedly altered receipts (from McDonald’s and Shakey’s Pizza Parlor) to support her claims for reimbursement of meal expenses under the company’s overtime policy. Petitioner company sent her memoranda requiring her to explain the alterations. She denied personal knowledge of the alterations. After a hearing and investigation, which she did not fully attend, the company dismissed her on April 4, 1995, for fraudulently submitting tampered receipts. She filed a complaint for illegal dismissal. The Labor Arbiter and the NLRC dismissed her complaint. The Court of Appeals reversed, ordering her reinstatement with full backwages, finding the penalty too harsh. This Court, in a Decision dated December 15, 2010, affirmed the Court of Appeals with modification on backwages computation. Petitioner company filed a Motion for Reconsideration, arguing that respondent held a position of trust and confidence, and her acts constituted a willful breach of that trust, justifying dismissal.
ISSUE
Whether respondent Clarita P. Gacayan was validly dismissed for willful breach of trust and confidence.
RULING
Yes. The Motion for Reconsideration is granted. The Court reversed its earlier Decision and upheld the validity of respondent’s dismissal.
The Court held that loss of trust and confidence is a valid cause for termination under Article 282(c) of the Labor Code, applicable not only to managerial employees but also to supervisors or personnel occupying positions of responsibility. A re-examination of the records established that respondent, as a Senior Financial Accountant with duties involving financial analyses, evaluation of strategies, liaison on financial reporting, and handling of confidential and delicate matters relating to company operations and finances, indeed occupied a position of trust and confidence. Her acts of submitting altered receipts on three separate occasions to secure reimbursements constituted fraud and a willful breach of the trust reposed in her. This breach was work-related and rendered her unfit for her position. The penalty of dismissal was commensurate to the offense, as the breach went to the core of her fiduciary duties. Therefore, her dismissal was for a just cause and legal.