MOP, Bk 10, v.5, 346
(1) Violation of Section 434 of the Manual of Instructions to Treasurers for tolerating the construction of market stalls in Marawi City without the intervention of his office in spite of the requirement to that effect of City Ordinance No. 657, series of 1967;After a careful review of the records, I agree with the findings of the investigator, the City Treasurer of Iligan, as concurred in by the Secretary of Finance, that Counts 1, 2, 3, 5, 6, 7, 8, 10 and 11 should be dismissed for lack of merit, and that respondent is guilty as regards Counts 4 and 9.
(2) Collecting fees on transient goods and parking fees on vehicles despite the nonexistence of any parking lot reserved by the city government for the purpose;
(3) Paying the salaries of eight (8) deputy mayors whose positions were abolished by the City Council under its Resolution No. 41, series of 1967, and notwithstanding the existence of an overdraft of P124,041.09 in the general fund;
(4) Disbursing trust and general funds for unauthorized services, in violation of accounting laws and regulations, resulting in overdrafts in the general and trust funds amounting to P124,041.09 and P39,297.92, respectively.
(5) Non-collection of fees from his delinquent relatives (Hadji Batua Alonto and Sheik Tawagun Alonto) while forcing other taxpayers to pay by persistent demands and/or by complaints filed in court;
(6) Engaging in political activity for having allowed the former City Mayor of Marawi to assign spaces in the bi-weekly market site to persons who had sworn to support the reelection bid of said official;
(7) Appointing his nephew, Salvador T. Alonto, as city cashier and bypassing the employee next in rank in violation of Sections 3, 4, 5 and 6 of Civil Service Rule VII on promotion;
(8) Defying Resolution No. 41, series of 1967, of the City Council by continuously and surreptitiously paying through market collectors the salaries of eight (8) deputy mayors whose items were abolished thereunder;
(9) Refusing to pay the approved salary vouchers of complainant Councilor Ismael Barodi for alleged lack of funds, while paying those of others including a city councilor, the eight (8) deputy mayors, several collectors, etc;
(10) Misappropriating cart of the P20,000 SWA aid to city fire victims; and
(11) Ignorance of accounting debit and credit symbols.