424 Phil. 406
PARDO, J.:
FOR THE JUDICIARY DEVELOPMENT FUND:The result of the audit shows that Mrs. Sendin incurred a total shortage of three hundred three thousand eight hundred nine pesos and five centavos (P 303,809.05).
Total collections for the
period from March
1985 to July 15, 2000 P 305,203.20Less: Remittance made-
March 1985 to July 15, 2000 253,614.20Unremitted Collections as
Of July 15, 2000 51,589.00Less: Remittances made on
January 25, 2001
Replacement of stale
PMO deposited on12/14/2000 P 49,725.00 1,864.00 51,589.00Accountability after
January 25,2001 P -0-
=========
FOR GENERAL FUND:
Total Collections for the period from September 1995 to
July 15, 2000 P 99, 751.85Less: Remittances made – September 1999 to July
15, 2000 (representing
interest earned on
deposits of
Fiduciary Fund) 17,866.65Unremitted Collections as of
July 15, 2000 P 81,885.20Less: Remittances made –
January 25, 2001 81,885.20Accountability after
January 25, 2001 P -0-
FOR THE FIDUCIARY FUND:
Beginning Balance
(collections directly
deposited with the
MTO)
P 159,150.00
Add: Total collections for
the period from April
1995 to July 15, 2000 1,011,650.00Total Collections P 1,170,650.00Less: Withdrawals made
for the same period 521,400.00Balance of Unwithdrawn
Fiduciary Fund as of
15, 2000 P 649,250.00Less: LBP Balance as of
July 15, 2000 under
Savings Account No. P 317,901.440721345 MTO
Balance per 477,051.44Certification issued 159,150.00Shortage as of July 15, 2000 172,198.85Less: Remittances made on 172,198.85January 25, 2001
January 26, 2001
January 29, 2001Accountability after
January 29, 2001 P .29
“3. Duty of the Clerks of Court, Officers-in-Charge or accountable officers. - The Clerks of Court, Officers-in-Charge of the Office of the Clerk of Court, or their accountable duly authorized representatives designated by them in writing, who must be accountable officers, shall receive the Judiciary Development Fund collections, issue the proper receipt therefore, maintain a separate cash book properly marked CASH BOOK FOR JUDICIARY DEVELOPMENT FUND, deposit such collections in the manner herein prescribed, and render the proper monthly report of collections for said fund.[2] Re: Report On The Judicial And Financial Audit of RTC- Br. 4, Panabao, Davao Del Norte, 351 Phil 1 [1998], citing In Re: Priscilla Hernandez of RTC, Tangub City, Mis. Occidental, 239 SCRA 350,355 [1994].