462 Phil. 535
PER CURIAM:
(a) DIRECT Clerk of Court VIRGILIO TUGAS, MTC-Bani, Pangasinan, to: (1) EXPLAINwhy no administrative sanction shall be imposed upon him for misappropriating government funds and for his failure to submit his monthly report of collections, deposits/withdrawals since 1995 up to the time of audit; and (2) RESTITUTE the shortages in the JDF P42,314.00; Gen. Fund P6,751.00 and Fiduciary Fund P254,225.00;In a Letter dated October 26, 2001, respondent Tugas denied having misappropriated government funds. He averred that Executive Judge Jules A. Mejia relieved him of his duties and detailed a Deputy Sheriff as Officer-in-Charge Clerk of Court as of September 13, 2000.[1] He clarified that the financial audit report failed to consider withdrawals made which were covered by court orders and acknowledged receipts, amounting to P224,000.00.[2]
(b) DIRECT clerk of Court Carmen Tantay, MTC-Lingayen, Pangasinan, to: (1) EXPLAINwhy no administrative sanction shall be imposed upon her for misappropriating government funds and for her failure to submit her monthly report of collections, deposits/withdrawals since 1995 up to the time of audit; (2) RESTITUTE the shortages in the JDF P145,140.20; Gen. Fund P35,530.00 and Fiduciary Fund P931,470.00; (3) ACCOUNT for the missing receipts with serial numbers 3392001 to 3392050; 3392301 to 3392350; 8051501 to 8051550; 8051551 to 8051600; 8051601 to 8051650; 8051651 to 8051700; 8051751 to 8051800; 8051801 to 8051850 and 8051851 to 8051900; and (4) SUBMIT a certification from the Municipal Treasurer's Office as to the unwithdrawn Fiduciary Fund as of May 31, 2000;
c) SUSPEND Mr. Tugas and Mrs. Tantay from office and RELIEVE them of their functions as the Clerk of Court of MTC, Bani, Pangasinan and Lingayen, Pangasinan, respectively; and
d) ISSUE a HOLD DEPARTURE ORDER for Mrs. Carmen Tantay and Mr. Virgilio C. Tugas to refrain them from leaving the country.
For respondent Tantay's failure to comply with the Court's Resolution of March 7, 2001, another Resolution dated December 5, 2001 was issued, directing Presiding Judge Hermogenes C. Fernandez, MTC, Lingayen, Pangasinan, to serve the previous resolution anew. The respondent's brother, Lazaro Ferrer, eventually received the resolution on January 14, 2002. On May 8, 2002, respondent Tantay was required to show cause why she should not be disciplinary dealt with for such failure and to comply with the Resolution of March 7, 2001, requiring said explanation. Upon her failure to comply with the Court's directive, the Court further resolved to impose a fine of P1,000.00, or in lieu thereof, imprisonment for five days, upon the respondent's failure to explain and restitute shortages and accounting of the missing receipts, within ten days from notice thereof.[6]
- As per audit, I have an accounted collection in the total amount of Three Hundred Three Thousand Two Hundred Ninety pesos (P303,290.00), but as explained and detailed above, your Honors, I have a cash on hand of Eighty Two thousand Seven Hundred Fifty Five pesos (82,755.00) and cashbond withdrawals of Two Hundred Twenty Four Thousand pesos (P224,000.00) or a total of Three hundred Six Thousand Seven Hundred Fifty Five (P306,755). Therefore I have an excess of Three Thousand Four Hundred Sixty five pesos (P3,465.00)which is my personal money included in the inventory of the Deputy Sheriff who relieved me;
...
- I am not a criminal, your Honors, however flimsy or laughable my reason in your estimate, please consider my case with understanding and compassion and I pray that I will he given another chance and this will not be done again your Honors;
If I may not be allowed to continue my work as Clerk of Court, at least Your Honors, allow me for the early retirement and to leave the service with dignity and for me to received [sic] all the benefits of my long service with the Judiciary and I will be forever grateful, Your Honors.[5]
(1) The financial audit report be docketed as a regular complaint against Virgilio A. Tugas, Clerk of Court, MTC, Bani, Pangasinan and Mrs. Carmen F. Tantay, Clerk of Court, MTC, Lingayen, Pangasinan, for gross misconduct and dishonesty.Respondent Clerk of Court
(2) Respondents be found GUILTY of dishonesty and gross misconduct and be DISMISSED from the service with prejudice to reemployment in any government agency, including government owned and controlled corporations; all withheld salaries, allowances and benefits if any be ordered FORFEITED; respondents be further DIRECTED to restitute their total accountabilities, all these without prejudice to the filing of the appropriate civil and criminal actions against them.
(3) Mr. Virgilio B. Tugas be DIRECTED to restitute the amount of Eighty Nine Thousand Three Hundred Ninety Pesos (89,390.00) representing his shortages in the following: JDF – P42,314.00; General Fund – P6,751.00; and Fiduciary Fund – P40, 325.00;
(4) Ms. Carmen F. Tantay be DIRECTED to restitute the amount of One Million One Hundred Twelve Thousand One Hundred Forty Pesos (P1,2112,140) representing [her] shortages in the following: JDF – P145,140.20; General Fund – PP35,530.00; and Fiduciary Fund – P931,470.00;
(5) The Legal Office be DIRECTED to file the criminal charges against Mr. Tugas and Mrs. Tantay;
(6) The Employees Leave Division, OAS-OCA be DIRECTED to compute the balance of earned leave credits of Mr. Tugas and Mrs. Tantay and forward the same to the Finance the Division, FMO-OCA which shall compute the money value of the leave credits and other monetary benefits that Mr. Tugas and Mrs. Tantay are still entitled to receive from the Court, the amount to be included as restitution of the computed shortages.[7]
The accountability for Fiduciary Fund found in the first audit was amended and computed based on the supporting documents for withdrawal attached to the explanation of Mr. Tugas which is as follows:The failure of a clerk of court to turn over money deposited with him and adequately explain and present evidence thereon constitutes gross dishonesty, grave misconduct, and even malversation of public funds which this Court will never countenance, as they indubitably diminish the faith of the people in the judiciary.[9] Even the fact that the respondent fully paid his shortages will not free him from the consequences of his wrongdoing.[10]
Total collections from 12/28/95-11/22/99 (excluding the direct deposits made by the patty litigants with the MTO; P347,080.00 + 80,800.00) P427,880.00Less: Withdrawals made for the same period (a-g) from
collections recorded in the cashbook P224,000.00Unwithdrawn Fiduciary Funds as of Sept 19, 2000 P203,880.00Less: Remittances made -Balance of direct deposit to MTO P80,800.00 -Deposit made to MTO per OR#7914335 on 9/14/00 by Mr. Emmanuel Odero (Deputy Sheriff RTC, Alaminos, Pang.) from the cash on hand of Mr. Tugas representing various collections for
undetermined period of time 82,755.00 163,555.00 P40,325.00
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As shown in the above computation, Mr. Tugas incurred a shortage of Forty Thousand Three Hundred Twenty-Five Pesos (P40,325.00). There is therefore no basis in the claim of Mr. Tugas that he has an average of Three Thousand Four Hundred Sixty-Five Pesos (P3,465.00). He must therefore restitute all the shortages amounting to Eighty Nine Thousand Three Hundred Ninety Pesos (P89,390.00) computed as follows:
Judiciary Development Fund P42,314.00Clerk of Court General Fund 6,751.00Clerk of Court Fiduciary Fund P40,325.00Total Shortage P89,390.00
The actuation/commissioin/omission of Mr. Tugas is in wanton violation of the Circulars issued by this Court. He is guilty of: (1) non-issuance of official receipts and acknowledge receipts of payment of filing fees which is a violation of Article 2, Section 69 of the Government Accounting and Auditing Manual (GAAM) and Section 68 of P.D. 1445; (2) delayed and non-remittances of collection which is against Circular No. 5-93 and Chapter 4, Article 1, Section 107-111 of GAAM, and of Circular No. 50-95; and (3) using government money for personal use.[8]
The comment required by this Court in an administrative matter is not to be construed as a mere request from the Court. On the contrary, respondents in the administrative cases are to take such resolutions seriously by commenting on all accusations or allegations against them as it is their duty to preserve the integrity of the judiciary (Martinez v. Zoleta, A.M. No. MTJ-94-04, 29 September 1999, 315 SCRA 438).[12]We agree. The respondent's refusal to face head-on the charges against her is contrary to the principle in criminal law that "the first impulse of an innocent man when accused of wrongdoing is to express his innocence at the first opportune time."[13] Besides, the record speaks for itself, as it was clearly shown that the respondent failed to (1) submit monthly reports of collections, deposits and withdrawals since 1995; (2) account for the total amount of P1,112,140.00 representing funds pertaining to the Court; and, (2) account for missing official receipts.[14]