[ A.M. No. P-04-1785 [Formerly A.M. No.

03-11-671-RTC], April 02, 2013 ]

T ! "FF#C! "F T ! C"$RT A%M#N#&TRAT"R P!T#T#"N!R, '&. %!'!()N *!&$(T$RA R!&P"N%!NT. R!&"($T#"N
(!"N!N, +., This case concerns the administrative liability of Develyn A. Gesultura, Cashier II, Office of the Clerk of Court, Regional Trial Court asig City, for an anomaly involving the !udiciary Develo"ment #und and the General #und. The Facts On !une $%, &''(, a) *. #acun, an officer of the +and ,ank of the hili""ines -LBP., informed the Chief of Office of the /u"reme Court #iscal *anagement and ,udget Office -FMBO., Cora)on *. Ordo0e), that an investigation conducted by the +, Internal Audit Grou" sho1ed discre"ancies bet1een +, records and #*,O records on the !udiciary Develo"ment #und -JDF. de"osit account of the Regional Trial Court of asig City -the account..2$3 On !uly &4, &''(, Ordo0e) obtained "ermission from Chief !ustice 5ilario G. Davide, !r. to e6amine the de"osits made by the Office of the Clerk of Court of RTC7 asig City -OCC RTC-Pasig City. on the account.2&3 On August $$, &''(, #*,O accountant Rogelio *. 8alde)co, !r. submitted a Reconciliation Re"ort stating that the account 1as missing Three *illion /even 5undred /even Thousand #our 5undred /eventy One esos and /eventy /i6 Centavos - (,%'%,9%$.%:. for the "eriod of !anuary &''$ to !une &''(.2(3 On August &:, &''(, Chief !ustice Davide directed De"uty Court Administrator Christo"her O. +ock to determine the officer accountable for the missing amount.293 In a ;ovember $', &''( memorandum2<3 titled =Anomaly in the De"osit of !udiciary Develo"ment #und in the OCC, RTC, asig City> and addressed to DCA +ock, C*O !udicial /taff 5ead ;icandro A. Cru) observed that 1hile the !anuary &''$ to !une &''( records of the OCC RTC7 asig City indicated its total !D# collection and de"osit to be ?ight *illion ;ine 5undred T1o Thousand One 5undred ?ighty /even esos and ;inety #ive Centavos - @,4'&,$@%.4<., the amount actually de"osited in the account 1as #ive *illion One 5undred ;inety #our Thousand /even 5undred /i6teen esos and T1enty One Centavos - <,$49,%$:.&$.. Cru) identified Develyn A. Gesultura -Gesultura. as the "erson res"onsible for the discre"ancyA The "erson res"onsible for the loss 1as the head of the CashierBs section at the OCC, *s. D?8?+C; A. G?/D+TDRA. *s. Gesultura had earlier confessed her transgression to RTC

?6ecutive !udge !O/? R. 5?R;A;D?E and Clerk of Court GRAC? /. ,?+8I/. /he e6ecuted an affidavit to that effect -Anne6 =+>. and has been relieved of her duties as cashier. The undersigned together 1ith the team of the #iscal *onitoring Division of the OCA intervie1ed *s. Gesultura and the latter admitted taking money from the !D# collection. /he also described ho1 she 1as able to balance her books and esca"e detection ins"ite of the audit conducted by the COA last October &''$. +ately, *s. Gesultura has not re"orted for 1ork since $< /e"tember &''(. *s. Gesultura, Cashier II, 1as in charge of de"ositing the !D# daily collections 1ith the +and ,ank of the hili""ines, Ca"itol ,ranch, asig City and she alone signs the de"osit sli"s. /he stated during the intervie1 above mentioned that she de"osits 1ith the +, a smaller amount than that collected in a "articular day and "ockets the difference. In order to avoid detection, she accom"lishes another de"osit sli" that states the correct amount and dis"ose2s3 of the de"osit sli" she actually "resented to the bank. This 1ay, her !D# book 1ould tally 1ith the total amount stated in all the de"osit sli"s. /he runs the =fake> de"osit sli"s into a com"uter "rinter to make it a""ear that they 1ere validated by the +, . The font of the validating machine of the +, is actually different from the font used by *s. Gesultura. The font *s. Gesultura used 1as slightly bigger and the s"acing 1ider than the letters and numbers the +, usesF but the =fake> de"osit sli"s could "ass detection from anybody merely glancing to check 1hether there 1as a validation "rint in the de"osit sli"s To com"lete her scheme, she had a rubber stam" made that readsA =DD +ICAT? CO C> =+A;D ,A;G O# T5? 5I+I I;?/> = A/IG CA ITO+ ,R. #H D? T.> =T?++?R ;O. &> /he then stam"ed this to the =fake> de"osit sli"s to make it a""ear that those 1ere the true du"licate co"ies of the de"osit sli"s as stam"ed by the bank.2:3 Attached to Cru)Bs memorandum 1as GesulturaBs Affidavit dated August &4, &''(,2%3 1hich 1as subscribed to before ?6ecutive !udge !ose R. #ernande). In the affidavit Gesultura declares as follo1sA =<. That I am e6ecuting this Affidavit to honestly acce"t and declare that I am solely liable and ans1erable to 1hatever shortages or unde"osited collections that may ha""en or occur during the duration of my term as Ca2s3hier II at the Cash /ection, Office of the Clerk of Court, Regional Trial Court, asig City and amenable to any "unishment rendered against me.> Iith the a""roval of Court Administrator resbitero !. 8elasco, !r., DCA +ock transmitted Cru)Bs memorandum to Chief !ustice Davide together 1ith his recommendations.2@3 On #ebruary &, &''9, the Third Division ado"ted DCA +ockBs recommendations and resolvedA

-a. to R?7DOCG?T the re"ort of the Office of the Court Administrator as 1ell as that of *r. Rogelio 8alde)co, !r. as an administrative com"laint against *s. Develyn A. Gesultura, Cashier II, Office of the Clerk of Court,RTC, asig CityF -b. to +AC? *s. Develyn A. Gesultura under /D/ ?;/IO; "ending resolution of this Administrative *atterF -c. to DIR?CT *s. Develyn A. Gesultura to R?/TITDT? the "artial amount of Three *illion /even 5undred /even Thousand #our 5undred /eventy One esos and /eventy #our Centavos - (,%'%,9%$.%9. subJect to the final outcome of the audit by the #iscal *onitoring DivisionF -d. to ADT5ORIE? Atty. Grace ,elvis, Clerk of Court, Office of the Clerk of Court, Regional Trial Court, asig City to #I+? the "ro"er criminal com"laint against *s. Gesultura and to DIR?CT her to take the necessary ste"s to recover the amount malversedF -e. to ADT5ORIE? the Office of the Court Administrator to I//D? a Circular directing ?6ecutive !udges and the Clerks of Courts of the Offices of the Clerk of Court to demand from their +, de"ository branch co"ies of bank confirmation of all General #und and !D# de"osits made therein, to reconcile this bank record 1ith their o1n record, and to ATTAC5 said bank confirmation to their monthly re"ort of collections and de"osits submitted to the #iscal *onitoring Division, Court *anagement Office, Office of the Court Administrator, /u"reme CourtF and -f. to I//D? a 5old De"arture Order against *s. Gesultura to "revent her from leaving the country.243 On !une $<, &''9, a #inancial Audit Team2$'3 at the Court *anagement Office submitted its final re"ort2$$3 assessing the total unde"osited collections of the OCC RTC7 asig City for the "eriod December $44: to December &''( to be in the amount of #ive *illion #our 5undred /i6ty Three Thousand ;ine 5undred Thirty One esos and Thirty Centavos - <,9:(,4($.('.. The audit team recommended that Gesultura be directed to restitute this amount to the !udiciary Develo"ment #und.2$&3 On !uly $@, &''%, in vie1 of the com"ulsory retirement of Atty. Grace ,elvis, the Court authori)ed the Assistant Clerk of Court of the OCC RTC7 asig City, Atty. *inerva I. 8elasco, to file the "ro"er criminal com"laint against Gesultura.2$(3 In a ;ovember &:, &''% memorandum addressed to Chief !ustice Reynato /. uno,2$93 Court Administrator Eenaida ;. ?le"a0o re"orted that the total com"uted shortages in the !udiciary Develo"ment #und and General #und collections of the OCC RTC7 asig City from December $444 to October &'': are as follo1sA2$<3 !D# Tam"ered Official Recei"ts Dnde"osited Collections T"TA( $@9,'''.'' <,9:(,4($.(' 5,647,-31.30 G# $<4,'''.'' 15-,000.00

Citing In Re: Financial Au it Con ucte in the Boo!s o" Accounts o" Cler! o" Court Laura D# Delantar$ MTC$ Leyte$ Leyte, the Court Administrator found that Gesultura had committed acts

of dishonesty and misa""ro"riated the collections of Judiciary funds. OCA ?le"a0oBs memorandum ended in this 1iseA remises considered, it is res"ectfully recommended for the 5onorable CourtBs consideration the follo1ing recommendationsA $. *s. D?8?+C; A. G?/D+TDRA, Cashier II, Office of the Clerk of Court, Regional Trial Court, asig CityA $.$. be %#&M#&&!% from the service for gross dishonesty 1ith forfeiture of all her benefits and 1ith "reJudice to reem"loyment in any government agency, including government7 o1ned or controlled cor"orationsF be DIR?CT?D to R!&T#T$T! the com"uted shortages on !udiciary Develo"ment #und and General #und -sic. amounting to #ive *illion si6 5undred #orty /even Thousand ;ine 5undred Thirty One and ('K$'' - <,:9%,4($.('. and One 5undred #ifty ;ine Thousand - $<4,'''.''., res"ectively.

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&. Atty. *I;?R8A I. 8?+A/CO, Assistant Clerk of Court, Office of the Clerk of Court, Regional Trial Court, asig City, be %#R!CT!% to R!P"RT to the Office of the Court Administrator her com"liance 1ith the CourtBs resolution dated !uly $%, &''%. Res"ectfully submitted.2$:3 The Court noted the memorandum in the Resolution of #ebruary $$, &''@.2$%3 In a ;ovember &@, &''@ *emorandum addressed to Chief !ustice uno, the Office of the Court Administrator reaffirmed Court Administrator ?le"a0oBs recommendations in the ;ovember &:, &''% memorandum in toto.2$@3 On *arch &:, &'$', "ursuant to the CourtBs !uly $@, &''% Resolution, Atty. 8elasco filed a com"laint for malversation of "ublic funds and falsification of official or "ublic documents against Gesultura before the Office of the Ombudsman. The com"laint 1as s1orn to before $st 8ice ?6ecutive !udge Isagani A. Geronimo.2$43 Ie are in accord 1ith the OCA insofar as it recommended GesulturaBs dismissal from the service. ublic office is a "ublic trust. ublic officers and em"loyees must at all times be accountable to the "eo"le, serve them 1ith utmost res"onsibility, integrity, loyalty and efficiency, act 1ith "atriotism and Justice, and lead modest lives. Those charged 1ith the dis"ensation of Justice, from Justices and Judges to the lo1liest clerks, should be circumscribed 1ith the heavy burden of res"onsibility. ;ot only must their conduct at all times be characteri)ed by "ro"riety and decorum but, above all else, it must be beyond sus"icion.2&'3 ;o "osition demands greater moral righteousness and u"rightness from the occu"ant than does the Judicial office. The safekee"ing of funds and collections is essential to the goal of an orderly

administration of Justice.2&$3 The act of misa""ro"riating Judiciary funds constitutes dishonesty and grave misconduct 1hich are grave offenses "unishable by dismissal u"on the commission of even the first offense.2&&3 Time and again, 1e have reminded court "ersonnel tasked 1ith collections of court funds, such as Clerks of Courts and cash clerks, to de"osit immediately 1ith authori)ed government de"ositories the various funds they have collected, because they are not authori)ed to kee" funds in their custody.2&(3 In Re: Deceit"ul Con uct o" Ignacio %# Del Rosario$ Cash Cler! III$ Recor s an Miscellaneous Matter %ection$ Chec!s Dis&urse'ent Di(ision$ FMO-OCA,2&93 the Court dismised from the service cash clerk Ignacio /. Del Rosario 1ho had admitted to misa""ro"riating money entrusted to him by one ;oel G. rimo. In In Re: Re)ort o" Regional Coor inator Feli)e *alalo on Allege Ano'alies In(ol(ing JDF Collections in MTCC$ Angeles City an MCTC$ Minalin$ Pa')anga$2&<3 the Court found sufficient evidence for the guilt of Records Officer and officer7in7charge of !D# Collections !ose"hine Calaguas for the misa""ro"riation of 4&,%(%.'' 1orth of !D# collectionsF Calaguas had admitted to using the !D# collections for the medical treatment of her father. /he 1as accordingly dismissed from the service on the ground of dishonesty. Ie acce"t the findings of the #iscal *anagement and ,udget Office, the Court *anagement Office, and the Office of the Court Administrator that Gesultura is liable for misa""ro"riating collections for the !udiciary Develo"ment #und. Ie are convinced that she has committed dishonesty in the service. After a conscientious revie1 of the record, ho1ever, 1e do not acce"t the OCABs recommendation 1ith res"ect to the amount that Gesultura must restitute. It remains uncontroverted that Gesultura sto""ed re"orting for 1ork on /e"tember $<, &''(F it is also note1orthy that the Court "laced her under sus"ension by order of the #ebruary &, &''9 Resolution. 5ence, 1e ado"t the recommendation of the Court *anagement Office #inancial Audit Team that Gesultura must restitute the unde"osited collections of the OCC RTC7 asig City for the "eriod December $44: to December &''(, 1hich is #ive *illion #our 5undred /i6ty Three Thousand ;ine 5undred Thirty One esos and Thirty Centavos - <,9:(,4($.('.. Incidentally, this amount is consistent 1ith Atty. 8elascoBs com"laint against Gesultura for malversation and falsification of official or "ublic documents filed before the Office of the Ombudsman. . !R!F"R!, above "remises considered, res"ondent %!'!()N A. *!&$(T$RA, Cashier II at the Office of the Clerk of Court, Regional Trial Court, asig City, is found GDI+TC of grave misconduct and dishonesty and is ordered %#&M#&&!% from the service effectively immediately. All her retirement benefits, e6cluding accrued leave credits, are ordered #OR#?IT?D in favor of the government 1ith "reJudice to reem"loyment in any government office, including government7o1ned or controlled cor"orations. /he is further ordered to restitute the amount of #ive *illion #our 5undred /i6ty Three Thousand ;ine 5undred Thirty One esos and Thirty Centavos - <,9:(,4($.('.. &" "R%!R!%. %ereno$ C#J#$ Car)io$ +elasco$ Jr#$ Leonar o-De Castro$ Brion$ Peralta$ Bersa'in$ Del Castillo$

A&a $ +illara'a$ Jr#$ Men o,a$ and Reyes$ JJ., concur. ere,$ J#$ no "art. acted on matter as Court Adm. Perlas-Berna&e$ J., on official leave.
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Rollo, "". $$7$& Id. at @ Id. at 47$' Id. at :. Id. at (7<. Id. at (79. Id. at 9$. Id. at $7&. Id. at 9&. Resolution dated #ebruary &, &''9.

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293

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243

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Com"osed of *anagement and Audit Analyst I8 /oledad R. 5o as Team +eader, *anagement and Audit Assistant Christo"her T. ablo, #ield Auditors *a. Aimee *. Alto, Gristoffer +. ,ugna +. ,ugna, ;elson I. ?lento, !r., 5annah *. *endo)a, 5an)iel D. Dimaano, +u)viminda A. !abagat, Ana Girleeh ;. /am"ayan as members.
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Rollo, "". %47@9. Id. at @(. Id. at <%. Id. at %97%@. Id. at %%. Id. at %@. Id. at %9. Id. at $9@. Id. at $<<. Re: Financial Au it on the Boo!s o" Account o" Ms# Laura D# Delantar$ Cler! o" Court$ MTC$

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Leyte$ Leyte, <&' hil. 9(9, 99$799& -&'':..

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#inancial Audit on the ,ooks of Account of *s. +aura D. Delantar, su"ra, citing Re: Final Re)ort on the Financial Au it Con ucte at the Munici)al Trial Court o" Mi saya)$ -orth Cota&ato$ A.*. ;o. '<7@7&((7*TC, !anuary ($, &'':, 9@< /CRA <:&.
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Concerne Citi,en (s# Ga&ral$ Jr#$ <$9 hil. &'4, &&' -&''<..

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O""ice o" the Court A 'inistrator (s# Penaran a et al., A.*. ;o. 7'%7&(<<, *arch $4, &'$', :$: /CRA $%@, $@%.
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A.*. ;o. &'$$7'<7/C, /e"tember :, &'$$, :<: /CRA %($. (&: hil. %'( -$44:..

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