A.M. No. P-06-2253 (Formerly A.M. No. 06-9-297-MTC). July 12, 2017
THE OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, V. ELIZABETH R. TENGCO, CLERK OF COURT II, MUNICIPAL TRIAL COURT, STA. CRUZ, LAGUNA, RESPONDENT.
LEONARDO-DE CASTRO, J.:
the Memorandum dated March 30, 2006 of Judge Elpidio R. Calis (Judge
Calis), Presiding Judge, Municipal Trial Court (MTC), Sta. Cruz, Laguna
addressed to then Court Administrator, now Associate Justice of the
Court, Honorable Presbitero J. Velasco, Jr., recommending that Ms.
Elizabeth R. Tengco (Tengco), Clerk of Court II, MTC, Sta. Cruz, Laguna
be suspended from work; that her salaries and other benefits be
withheld; and that an immediate financial audit of her books of accounts
be undertaken; and (ii) the Financial Audit conducted on
the Books of Accounts of Tengco, the designated custodian of court
funds, during the period of April 1, 2000 to March 26, 2006.
Antecedents
In a Memorandum dated February 27, 2006, Judge Calis directed Tengco to explain the following:
1. Failure to deposit Fiduciary Fund Collection;
2. Delayed (sic) in the Release of Cash Bond;
3. Failure to prepare and submit your Statement of Unwithdrawn Fiduciary Fund; [and]
4. Failure to explain the alleged wrong assessment of filing
fees of Violation of BP 22 under Criminal Cases (sic) Nos. 32872 to
32874.[1]
The Memorandum was issued as a result of–
[A] random checking and comparison of Unwithdrawn Cash Bond
available on [record] and Unwithdrawn Cash Deposit as reflected in the
Xerox copies of the Fiduciary Bank Book reveals that there are Fiduciary
Fund Collection duly receipted posted by the accused for the period of
2004-2005 that were not deposited.Furthermore, since the alleged wrong assessment of the filing
fees you made in the Violation of BP 22 under Criminal Cases (sic) Nos.
32782 to 32784 and came to the attention of the Court last December 2005
and after confronting you, and directed to explain, you failed up to
the present.[2]
Criminal Case Nos. 32782-84 involved the violation of Batas
Pambansa Bilang 22 by the spouses Edwina and Ferdinand Dator before the
MTC, Sta. Cruz, Laguna. The complaint was filed by one Jonathan Rebong
(Rebong) and his mother. According to Rebong, Tengco required him to pay
P400,000.00, instead of just P75,525.00, as filing fees for the two
complaints.[3]
Due to
the continued absence of Tengco since February 27, 2006, in a letter
dated March 1, 2006, Judge Calis wrote the Office of the Court
Administrator (OCA) for the immediate conduct of a financial audit of
the Books of Accounts of Tengco on the ground that “there are
complaints about the delay of released (sic) of the Fiduciary bond due
to the bondsman after the case has been dismissed or decided. Thus, a
random checking of [some] approved cash bond duly receipted (sic) by the
Clerk of Court and compared to the Fiduciary Bank Book reveals that
cash bond are not deposited on time or not deposited at all.”[4]
In the meantime, Judge Calis designated Ms. Leslie San Juan (San Juan),
Court Stenographer, MTC, Sta. Cruz, Laguna as the acting accountable
officer of said sala.
On March 9, 2006, Judge Calis issued
another Memorandum to Tengco directing her to report to work, otherwise
she would be considered AWOL or absent without official leave. However,
Tengco still failed to do so.
On March 22, 2006, Judge Calis issued a third Memorandum that (i)
directed Tengco to submit her monthly report of Judiciary Development
Fund (JDF), Special Allowance for the Judiciary Fund (SAJF), and
Fiduciary Fund (FF) collections; (ii) reminded Tengco to turn over all records in her possession; and (iii)
reiterated his earlier directive to Tengco to explain the alleged wrong
assessment of filing fees in Criminal Case Nos. 32782-84 for violation
of Batas Pambansa Blg. 22. But, as with the other earlier memoranda,
Tengco still failed to comply thereto.
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Re: A.M. No. P-06-2253 (formerly
A.M. No. 06-9-297-MTC [Re: Partial Report on the Financial Audit Conducted on the Books of Accounts of Ms. Elizabeth R. Tengco, Clerk of Court II, Municipal Trial Court, Sta. Cruz, Laguna]) |
Acting on the letter of Judge Calis dated March 1, 2006, the Court
Management Office (CMO)-OCA formed a Financial Audit Team to look into
the Books of Accounts of the MTC, Sta. Cruz, Laguna vis-a-vis the
accountability of Tengco during the period that she was the Clerk of
Court of said sala, from April 1, 2000 to February 28, 2006.
The Financial Audit Team’s Partial Report of said financial audit was docketed as A.M. No. 06-9-297-MTC.
In a Memorandum dated August 23, 2006, the OCA adopted and recommended
the approval of the Partial Report containing the following findings and
recommendations:
SUMMARY OF CASH ACCOUNTABILITIES OF MS. ELIZABETH R. TENGCO AS OF MARCH 31, 2006
FUND Judiciary Development Fund Special Allowance for the Judiciary Fund Clerk of Court General Fund Clerk of Court Fiduciary Fund Philippine Mediation Fund The findings and recommendation of the team are hereby adopted and recommend approval thereof[,] to wit:
- This Report be docketed as a regular administrative complaint
against Ms. Elizabeth Tengco, Clerk of Court II, Municipal Trial Court,
Sta. Cruz, Laguna;- MS. ELIZABETH TENGCO, Clerk of Court of the Municipal Trial Court (MTC), Sta. Cruz, Laguna be:
(a) DIRECTED to:
a.1 RESTITUTE the amounts of P619,521.39, P143,079.60,
P64,866.00, P746,603.91 and P5,500.00 representing the shortages in the
JDF, SAJF, GF, Fiduciary Fund and Philippine Mediation Fund,
respectively, by depositing said amounts to their respective accounts,
furnishing the Fiscal Monitoring Division, CMO-OCA, with the machine
validated deposit slips as proof of remittance x x x;xxxx
a.2 EXPLAIN in writing within the period of fifteen days (15) from notice the ff:
a.2.1) why she incurred the above shortages in her collections;
a.2.2) the failure to remit her collections on time for the Fiduciary Fund as follows:
16370583 7/19/2004 1 yr. & 8 months 17897401 7/19/2004 1 yr. & 8 months 8/4/2004 1 yr., 7 months & 16 days 17897453 & 55 8/9/2004 1 yr., 7 months & 11 days 17897469 8/17/2004 1 yr., 7 months & 3 days 17897595 to 600 10/5/2004 1 yr., 5 months & 15 days I7899126 2/9/2005 1 yr., 1 month & 11 days 862534 5/3/2005 10 months & I7 days 862536 5/4/2005 10 months & 16 days 862658 6/l/2005 9 months & 19 days 862728 7/18/2005 8 months & 2 days 1325177 10/25/2005 4 months & 23 days 1325385 to 86 9/21/2005 5 months 1325375 9/21/2005 5 months 1325063 to 64 7/21/2005 7 months 1325159 10/27/2005 4 months & 25 days 1325171 10/20/2005 5 months 16371086 12/5/2005 3 months & 15 days 1325461 12/13/2005 3 months & 7 days 17897450 8/6/2004 1 yr. & 7 months 17897459 8/10/2004 1 yr., 6 months & 25 days 17897464 8/13/2004 1 yr., 6 months & 22 days 17897479 8/23/2004 1 yr., 6 months & 12 days 17897503 9/3/2004 1 yr., 6 months & 4 days 17897533 9/10/2004 1 yr., 5 months & 25 days 1325352 9/13/2004 1 yr., 5 months & 22 days 17897543 9/14/200 1 yr., 5 months & 21 days 17897562 9/20/2004 1 yr., 5 months & 15 days 17897590 10/4/2004 l yr., 5 months & 3 days 17898902 10/6/2004 1 yr., 5 months & 1 day 17898994 to 95 12/6/2004 1 yr., 3 months & 1 day 17899064 1/11/2005 1 yr., 1 month & 20 days 17899074 1/12/2005 1 yr., 1 month & 19 days 20989227 to 229 2/22/2005 1 yr. & 13 days 433924 3/28/2005 11 months & 7 days 1325366 to 68 9/14/2005 5 months & 21 days a.3 SUBMIT to the Fiscal Monitoring Division, CMO-OCA the following:
a.3.1) Machine validated deposit slips in item 2.a.1;
a.3.2) Cashbook, Deposit Slips and Monthly reports for all
funds and triplicate official receipts issued for fiduciary funds from
April 1, 2000 to February 28, 2006;a.3.3) the ACKNOWLEDGMENT RECEIPTS, WITHDRAWAL SLIPS AND
ORIGINAL OFFICIAL RECEIPTS of the bonds in the dismissed
cases/undocumented withdrawals as enumerated in Annex “K” of this report
amounting to P579,900.00 otherwise this will form part of her
accountabilities;a.3.4) Deposit slips as reflected in the subsidiary ledgers
of the Accounting Division, FMO-OCA amounting to P935,774.01 (Annex
“P-1”), P142,928.20 (Annex “Q- 1”) and P52,887.00 (Annex “R-1”) for
Judiciary Development Fund, Special Allowance for the Judiciary Fund and
General Fund, respectively, otherwise this will form part of her
accountabilities; anda.3.[4] The following missing and unaccounted official receipts:
Official Receipts No. Quantity Date Requisitioned/Remarks 10995980 – 10996000 21 pieces Beg. Inventory of unused OR’s as of 4/27/00 11310788- 11310800 13 pieces Beg. Inventory of unused OR’s as of 4/27/00 11794589 – 11794600 12 pieces Beg. Inventory of unused OR’s as of 4/27/00 11310632 – 11310650 19 pieces Beg. Inventory of unused OR’s as of 4/27/00 11793429 – 11793450 22 pieces Beg. Inventory of unused OR’s as of 4/27/00 13869601 – 13869650 1 booklet November 29, 2000 13871101 – 13871150 1 booklet November 29, 2000 14899801 – 14899850 1 booklet Ju1y 12, 2001 15361701 -15361750 1 booklet September 21, 2001 15918051 – 15918100 1 booklet February 6, 2002 16369951 16370000 1 booklet April 30, 2002 16370351- 16370400 1 booklet April 30, 2002 16370701 – 16370750 1 booklet April 30, 2002 16370951- 16371000 1 booklet April 30, 2002 16371051 – 16371100 1 booklet April 30, 2002 17897251 – 17897750 10 booklets March 5, 2003 17898901 – 17899250 7 booklets March 5, 2003 20987801 – 20987850 1 booklet August 12, 2004 20989201 -20989250 1 booklet August 12, 2004 433901 – 433950 1 booklet January 10, 2005 2044001 – 2046000 40 booklets July 6, 2005 2955201 -2956450 25 booklets November 11, 2005 862501 – 862750 5 booklets 12571851 -12571900 1 booklet April 07, 2000 12890351 – 12890400 1 booklet May 22, 2000 433951 – 434000 1 booklet January 10, 2005 2046001 – 2046200 4 booklets July 06, 2005 2046301 – 2046400 2 booklets July 06, 2005 1325051 – 1325500 9 booklets Total 118 booklets & 87 pieces 3. Judge Calis, Presiding Judge, MTC, Sta. Cruz, Laguna, be
DIRECTED to cause the personal delivery of the resolution of this Court
to Ms. Elizabeth Tengco at her home address and submit proof of such
service within ten (1 0) days from notice.4. A hold Departure Order be ISSUED to prevent Ms. Tengco from leaving the country.[5]
By Resolution[6] dated
October 9, 2006, the Court adopted the recommendation of the OCA. We
also directed the Legal Office of the OCA to file the appropriate case
against Tengco. The Partial Report was re-docketed as A.M. No. P-06-2253.
Tengco was furnished copies of the above-mentioned Resolution and Hold
Departure Order at her addresses on record but the same were returned
unserved with the notations “RTS-moved out” and “RTS-addressee abroad nobody to receive.”
Similarly, in a Manifestation dated October 31, 2006, Judge Calis
informed the Court that the Process Server of the MTC, Sta. Cruz, Laguna
made two attempts to personally serve the subject Resolution but there
was no one inside the premises on both times; hence, he was forced to
leave a copy thereof in the mailbox.[7]
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Re: A.M. No. P-07-2360 (formerly DCA IPI No. 06-2427-P [Re: Judge Elpidio R. Calis v. Elizabeth Tengco, Clerk of Court, MTC, Sta. Cruz, Laguna])
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In a Memorandum dated March 30, 2006 to the OCA, Judge Calis recommended the following actions against Tengco:
- Request for SUSPENSION of Elizabeth R. Tengco;
- WITH[H]OLDING of her salary and other benefits;
- Declaring her absent without [official] leave (AWOL);
- Reiterating further the request for immediate auditing as
reflected in the letter of the herein presiding judge dated March 1,
2006 and indorsed by the Executive Judge, Hon. Mary Ann Enrile Corpuz
Manalac on March 1, 2006 and received by the Fiscal Monitoring Division
on March 3, 2006 and also the Office of the Deputy Court Administrator
Jose P. Perez on March 3, 2006 also; and - Other appropriate actions under the premises.[8]
Judge Calis alleged that he had no other option but make the
abovestated recommendations in view of Tengco’s refusal to comply with
his directive to explain the non-submission of Monthly Report of JDF,
SAJ and Fiduciary Collections for the month of February 2006 and other
matters pertaining to her obligations as clerk of court.
The OCA
treated the foregoing Memorandum as an administrative complaint for
grave misconduct and dereliction of duty against Tengco, and docketed it
as OCA IPI No. 06-2427-P entitled “Judge Elpidio R. Calis v. Elizabeth R. Tengco, Clerk of Court II, MTC, Sta. Cruz, Laguna.”
Several times Tengco was directed to comment on the
administrative complaint against her, but all Indorsements sent to her
address on record were also returned unserved with the notation “RTS-Moved Out.”
Note that it appeared on record, however, that Tengco filed a letter
dated March 8, 2006 (with attachments) before the Leave Division-OCA,
wherein she manifested that she was filing her Daily Time Record (DTR)
for the month of February 2006, an Application for Leave[9] duly signed by
Judge Calis and a Medical Certificate.
When asked to comment on Tengco’s March 8, 2006
letter-manifestation with attachments, Judge Calis admitted signing
Tengco’s Application for Leave, but he clarified that it was obtained
through fraud, i.e., he signed it way back in November 2005
upon Tengco’s representation that the same would be used relative to the
latter’s forced leave credits in 2005.[10]
In a Memorandum dated June 14, 2007, the OCA made the following evaluation and recommendation, to wit:
Respondent’s silence and inaction on the directive of
complainant can be misinterpreted as admission of guilt. Defying the
express directive of the complainant to explain her non-submission of
her report on financial records, she chose not to explain, to the
prejudice of the service.Time and again the Court has pronounced that Public Officers
must at all times be accountable to the people, serve them with utmost
degree of responsibility, integrity, loyalty and efficiency. A court
employee’s AWOL for a prolonged period of time constitutes conduct
prejudicial to the best interest of the public service and warrants the
penalty of dismissal from the service with forfeiture of benefits.xxxx
RECOMMENDATION: XXX
- That instant administrative complaint be re-docketed as a regular administrative matter;
- The respondent[,] Elizabeth R. Tengco, be DROPPED from the service and her position declared vacant; [and]
- This instant administrative complaint be incorporated to AM.
No. P-06-2253 (OCA vs. Ms. Elizabeth R. Tengco, Clerk of Court II, MTC,
Sta. Cruz, Laguna).[11]
By Resolution[12] dated August 15, 2007, the Court adopted the recommendation of the OCA. The administrative complaint was re-docketed as A.M. No. P-07-2360 and consolidated with A.M. No. P-06-2253.
And in a Resolution[13]
dated December 8, 2008, taking note that copies of its Hold Departure
Order issued against Tengco that were sent to her given addresses were
all returned unserved with the notations “RTS addressee abroad nobody to receive” or ”RTS-moved out,” the Court resolved to direct the Legal Office-OCA to file the appropriate criminal case against Tengco.
In a Memorandum dated July 5, 2011, however, the OCA recommended that
the filing of a criminal case against Tengco be held in abeyance pending
the completion of the reconciliation of all accounts maintained by the
MTC, Sta. Cruz, Laguna. The OCA explained that in another round of
financial audit conducted on February 15-26, 2011, the Financial Audit
Team unearthed more discrepancies relative to Tengco’s financial
accounts. The subject recommendation was approved and adopted by the
Court on August 22, 2011.
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Re: A.M. No. P-13-3157
(formerly A.M. No. 12-4-30-MTC [Final Report on the Financial Audit conducted on the books of accounts of the Municipal Trial Court, Sta. Cruz, Laguna]) |
In a Memorandum dated March 9, 2012, the OCA submitted its Final
Report on the financial audit conducted on the Books of Accounts of the
MTC, Sta. Cruz, Laguna for the period of April 1, 2000 to March 31, 2006
and April 1, 2006 to January 31, 2011, finding that
I. For the Inventory of Used and Unused Official Receipts:
A total of One Hundred Eighteen (118) Booklets &
Eighty-Seven (87) Pieces of Official Receipts with original, duplicate
and triplicate copies were missing. These unaccounted Official Receipts
were already reported in the partial report as missing during the
accountability period of Ms. Elizabeth R. Tengco.The Missing Official Receipts with series number are as follows:
Official Receipts No. Quantity Date Requisitioned/Remarks 10995980 – 10996000 21 pieces Beg. Inventory of unused OR’s as of 4/27/00 11310788 – 11310800 13 pieces Beg. Inventory of unused OR’s as of 4/27/00 11794589 – 11794600 12 pieces Beg. Inventory of unused OR’s as of 4/27/00 11310632 – 11310650 19 pieces Beg. Inventory of unused OR’s as of 4/27/00 11793429 – 11793450 22 pieces Beg. Inventory of unused OR’s as of 4/27/00 13869601 – 13869650 1 booklet November 29, 2000 13871101 – 13871150 1 booklet November 29, 2000 14899801 – 14899850 1 booklet July 12, 2001 15361701 – 15361750 1 booklet September 21, 2001 15918051 – 15918100 1 booklet February 6, 2002 16369951 – 16370000 1 booklet April 30, 2002 16370351 – 16370400 1 booklet April 30, 2002 16370701 – 16370750 1 booklet April 30, 2002 16370951 – 16371000 1 booklet April 30, 2002 16371051 – 16371100 1 booklet April 30, 2002 17897251 – 1789750 10 booklets March 5, 2003 17898901 – 17899250 7 booklets March 5, 2003 20987801 – 20987850 1 booklet August 12, 2004 20989201 – 20989250 1 booklet August 12, 2004 433901 – 433950 1 booklet January 10, 2005 2044001 – 2046000 40 booklets July 6, 2005 2955201 – 2956450 25 booklets November 11, 2005 862501 – 862750 5 booklets 1325051 – 1325500 9 booklets Total 117 booklets & 87 pieces II. For the Fiduciary Fund (FF):
Scope of Audit (First Audit)- April 1, 2000 to March 31, 2006
The audit of the court’s Fiduciary Fund account showed an
Unwithdrawn Fiduciary Fund outstanding balance of One Million
Eighty Five Thousand Six Hundred Thirty-Nine Pesos (P1,085,639.00) as of
March 31, 2006 and the reconciliation of the said balance against the
court’s LBP Savings Account disclosed a final shortage of Seven Hundred
Seventy-Four Thousand Six Hundred Three Pesos & 91/100
(P774,603.91). A detailed computation is presented below:
Beg. Balance of Unwithdrawn Fiduciary Fund as of 3/31/2000 P332,500.00 Add: Cash bond collections dated 8/611997 of
Case No. 23866 under OR No. 7786133 but excluded in the beginning
balance of Unwithdrawn Fiduciary Fund as of 3/3112000Adjusted Beg. Balance of Unwithdrawn Fiduciary Fund as of 3/31/2000 Add: Collections (April 1, 2000 to March 31, 2000) Total Less: Withdrawals Bal. of Unwithdrawn Fiduciary Fund as of 3/31/2006
==========Bank Balance as of March 31, 2006 Less: Adjustment, Bank error dated September 3, 2004 Balance Less: Unwithdrawn Interest (net of tax) as of 3/31/2006 Jan. 1998-March 31, 2000 (previous audit) April 1, 2000-March 31,2006 Adjusted Bank Balance as of March 31, 2006
========Balance of Unwithdrawn Fiduciary Fund as of 3/31/2006 Adjusted Bank Balance as of March 31 , 2006 Balance of Accountability-shortage
========Scope of Audit (Second Audit)- April 1, 2006 to January 31, 2011 Beg. Balance of Unwithdrawn Fiduciary Fund as of 4/1/2006 Add: Collections (April1, 2006 to January 31, 2011) Total Less: Withdrawals (April 1, 2006 to January 31, 2011) Bal. of Unwithdrawn Fiduciary Fund as of January 31, 2011
=========Bank Balance as of Jan. 31, 2011 Less: Adjustment, Bank error dated September 3, 2004 Balance Less: Unwithdrawn Interest (net of tax) as of 3/31/2006 Jan. 1998-March 31, 2006 P35,001.20 Less: Withdrawal of interest 350.46 Balance Less: Sheriffs Trust Fund collections deposited to this account Adjusted Bank Balance as of January 31, 2011
========Balance of Unwithdrawn Fiduciary Funds as of January 31, 2011 Adjusted Bank Balance as of January 31, 2011 Balance of Accountability – shortage
=========In sum, the balance of
accountabilities of Ms. Tengco for Fiduciary Fund was increased by
Thirty-Eight Thousand Pesos (P38,000.00) from P746,603.91 in the partial
report to P774,603.91 as of January 31, 2011 due to cash bonds received
in Case Nos. SC 955-32873 & 32040, amounting to P12,000.00 and
P16,000.00, respectively, which were not included in the lists of cash
bond collections during the period of accountability of Ms. Tengco.The outstanding deposits per bank statement
in the fiduciary fund account during the accountability period of the
former Clerk of Court, Ms. Elizabeth R. Tengco was already depleted by
P29,964.91 as of January 31, 2011, computed as follows:Bank Balance as of March 31, 2006 Less (Adjustments): Unwithdrawn Interests-[Jan.] 1998 to [Mar.] 2006 Deposits (Ms. Leslie San Juan collections) Adjusted Bank deposits- Ms. Tengco’s term Withdrawals of cashbond OR’s issued by Ms. Tengco Adjusted Bank deposits- Ms. Tengco’s term Over-withdrawal
=======
III. For the Sheriff’s Trust Fund (STF): The examination of this fund disclosed neither shortage nor overage, computed as follows: Beg. Unwithdrawn Sheriff’s Trust Fund – Add: Total Collections (April 1, 2010 to January 31, 2011) Total Less: Withdrawals Unwithdrawn Sheriff’s Trust Fund as of January 31, 2011 Less: Deposited in the FF account Balance of Accountability
====IV. Judiciary Development Fund (JDF)- April 1, 2000 to January 31, 2011 For Ms. Elizabeth R. Tengco – Apri1 1, 2000 to February 26, 2006 Total Collections Less: Total Deposits Balance of Accountability Less: Payments from terminal leave of Ms. Tengco Final Accountability
========
An increase by [P]630.00 from the initial report
of P619,521.39 to P620,151.39 of the balance of accountability of Ms.
Elizabeth R. Tengco, due to erroneous footings of deposit in the
reconciliation statement of this account.For Ms. Leslie San Juan- March 1, 2006 to January 31, 2011 Total Collections Less: Total Deposits Balance Less: Deposit in transit on 2/2/2011 Cash shortage incurred by Ms. San Juan, Deposited on February 24, 2011 Balance Less: Erroneous deposits – SAJF collections deposited to this acct. Over-remittance
=====
the accountability period of Ms. Leslie San Juan was due to Special
Allowance for the Judiciary Fund (SAJF) collections erroneously
deposited to this account and over-deposit of collection for the period
April 2008 amounting to [P]1,494.80 and [P]1.25, respectively.V. Special Allowance for the Judiciary Fund (SAJF) – Nov. 11, 2003 to January 31, 2011: For Ms. Elizabeth R. Tengco-November 11, 2003 to February 26, 2006: Total Collections Less: Total Deposits Balance of Accountability Less: Payments from terminal leave of Ms. Tengco Final Accountability
========For Ms. Leslie San Juan- March 1, 2006 to January 31, 2011 Total Collections Less: Total Deposits Balance Less: Deposit in transit on 2/2/2011 Balance Less: Erroneous deposits to JDF account Over-remittance
=====VI. Clerk of Court General Fund (COCGF)- April 1, 2000 to November 10, 2003 For Ms. Elizabeth R. Tengco- April 1, 2000 to November 10, 2003 Total Collections Less: Total Deposits Final Accountability – shortage
=======VII. Philippine Mediation Fund
For Ms. Elizabeth R. Tengco – January 1, 2005 to February 26, 2006
Total Collections Less: Total Deposits Final Accountability – shortage For Ms. Leslie San Juan- March 1, 2006 to January 31, 2011 Total Collections Less: Total Deposits Final Accountability – shortage
====In sum, the total final accountabilities of Ms. Elizabeth R.
Tengco amounted to One Million Five Hundred Thirty Four Thousand Nine
Hundred Sixteen Pesos & 70/100 (P1,534,916.70).
TOTAL ACCOUNTABILITIES
Nature of Funds Clerk of Court Fiduciary Fund Judiciary Development Fund Special Allowance for the Judiciary Fund General Fund Mediation Fund TOTAL
Taking note of the Decision dated April 7, 2010 of the Court in A.M. No. P-07-2338, entitled “Jonathan A. Rebong v. Elizabeth R. Tengco, Clerk of Court, Municipal Trial Court, Sta. Cruz, Laguna“[15] finding Tengco liable for gross dishonesty and grave misconduct with the following penalties, viz.:
WHEREFORE, we find respondent Elizabeth R.
Tengco liable for gross dishonesty and grave misconduct, and order the
forfeiture of her retirement benefits. She is BARRED
from future re-employment in any branch, agency or instrumentality of
the government, including government-owned or controlled corporations.The Financial Management Office, Office of the Court Administrator is hereby DIRECTED to process the terminal leave benefits of respondent, dispensing with the documentary requirements, and REMIT
to the Municipal Trial Court, Sta. Cruz, Laguna the amounts of
P50,300.00 representing collections for the JDF and P25,225.00
representing collections for the SAJ Fund, or the total amount of
P75,525.00. The release of the remaining P103,080.72 of the terminal
leave benefits of respondent shall be held in abeyance pending the
resolution of Judge Elpidio R. Calis v. Elizabeth R. Tengco and Office of the Court Administrator v. Elizabeth R. Tengco.Respondent Tengco is hereby DIRECTED to PAY complainant Jonathan A. Rebong, the P324,475.00 excess fees she collected from the latter.
The Legal Division of the Office of the Court Administrator is likewise DIRECTED to INITIATE appropriate criminal proceedings against respondent Tengco, with deliberate dispatch.
And with the Court’s actions in the consolidated cases of A.M. Nos. P-06-2253 and P-07-2360, the OCA recommended that:
- This report be docketed as an administrative complaint against
former Clerk of Court Elizabeth R. Tengco, MTC, Sta. Cruz, Laguna; - The Financial Management Office, Office of the Court Administrator be DIRECTED to:
- PROCESS the remaining balance of the
previously computed monetary value of the earned leave credits of
respondent Elizabeth R. Tengco, dispensing with the documentary
requirements in the amount of P103,080.72, and REMIT to the Municipal
Trial Court, Sta. Cruz, Laguna, as partial restitution of the shortages
incurred in the Fiduciary Fund; - COORDINATE with the Fiscal Monitoring
Division, Court Management Office, (FMD, CMO) OCA, before the release of
the checks issued in favor of MTC, Sta. Cruz, Laguna for the FMD, CMO,
OCA to prepare the necessary communication to the incumbent Clerk of
Court of MTC, Sta. Cruz, Laguna, and to furnish the FMD, CMO, OCA with a
copy of the machine validated deposit slip as proof of partial
restitution of the shortages incurred in the Fiduciary Fund account, in
order to finalize the herein audit; and
- PROCESS the remaining balance of the
- Ms. Elizabeth R. Tengco, former Clerk of Court II of the Municipal Trial Court, Sta. Cruz, Laguna, be DIRECTED within ten (10) days from notice to PAY and DEPOSIT
the amount of P774,603.991, P569,851.39, P124,595.40, P64,866.00 and
P1,000.00 representing shortages in the FF, JDF, SAJF, GF and MF,
respectively, by depositing said amounts to their respective accounts.[16]
Acting on the findings and recommendation of the OCA, the Court issued a Resolution[17]
dated October 21, 2013 noting the foregoing Memorandum Report dated
March 9, 2012; re-docketing the case as a regular administrative matter
against Tengco; and adopting the recommendations of the OCA relative to
the directive to the Financial Management Office (FMO) of the OCA.
On June 21, 2017, the Court consolidated A.M. No. P-13-3157 with A.M. Nos. P-06-2253 and P-07-2360.
The Court’s Ruling
The Court sustains the findings and recommendations of the OCA.
As held in Office of the Court Administrator v. Panganiban,[18]
Clerks of Court, as custodians of court funds and revenues, have the
duty to immediately deposit the various funds received by them to the
authorized government depositories for they are not supposed to keep
funds in their custody. Such functions are highlighted by OCA Circular
Nos. 50-95 and 113-2004 and Administrative Circular No. 35-2004, which
mandate Clerks of Court to timely deposit judiciary collections as well
as to submit monthly financial reports on the same. And failure of the
Clerk of Court to remit court funds is tantamount to gross neglect of duty, dishonesty and grave misconduct.
Records disclose in this case that there were missing 118
booklets of official receipts and 87 pieces of official receipts during
Tengco’s term as Clerk of Court of the MTC, Sta. Cruz, Laguna. From the
Final Report of the Financial Audit Team, her total accountabilities
amounted to P1,534,916.70, consisting of Clerk of Court Fiduciary Fund
(P774,603.91), Judiciary Development Fund (P569,851.39), Special
Allowance for the Judiciary Fund (P124,595.40), General Fund
(P64,866.00), and Mediation Fund (P1,000.00). Evidently, Tengco was
remiss in her duties to safeguard the receipts and to deposit on time
the funds entrusted to her. She likewise failed to comply with Judge
Calis’s memoranda to explain, among other things, her failure to deposit
fiduciary fund collections, to submit monthly report of collections,
and to turn over all records in her possession. Her unexplained actions
coupled with her absence without official leave lead the Court to
conclude that she went into hiding to run away from her
accountabilities. Such silence and inaction are indications of guilt.
And considering the Decision of the Court in A.M. No. P-07-2338, these
additional administrative cases against her speak eloquently of the
gravity of her offenses, and should be characterized as gross in nature.
It must be emphasized that the safekeeping of funds and
collections is essential to an orderly administration of justice, and no
protestation of good faith can override the mandatory nature of the
circulars designed to promote full accountability for government funds.
Clerks of Courts and those acting in this capacity perform a delicate
function as designated custodian of the court’s funds, revenues,
records, properties and premises. Hence, any loss, shortage, and
destruction or impairment of those funds and property makes them
accountable.[19]
Following the Court’s ruling in Office of the Court Administrator v. Panganiban,[20]
Tengco’s actions and her continued refusal to make satisfactory
explanations thereto make her liable for gross neglect of duty,
dishonesty and grave misconduct, which merit the supreme penalty of
dismissal.[21]
In
view, however, of the Resolution dated August 1 5, 2007 wherein Tengco
was already dropped from the service and her position declared vacant,
the penalty of dismissal can no longer be imposed. Further, the Decision
dated April 7, 2010 of the Court in A.M. No. P-07-2338 already barred
her from future employment in any branch or instrumentality of the
government, including government-owned or controlled corporations.
Therefore, all that is left for the Court to do is process the remaining
balance of previously computed monetary value of Tengco’s earned leave
credits to partly answer for her financial accountabilities to the
Court; and direct the OCA to finally initiate criminal proceedings
against her posthaste.
WHEREFORE, Elizabeth R. Tengco is held liable for gross neglect of duty, dishonesty, and grave misconduct.
The Financial Management Office, Office of the Court Administrator is hereby DIRECTED to:
- PROCESS the terminal leave benefits of Tengco, dispensing with the documentary requirements, and REMIT to
the Municipal Trial Court, Sta. Cruz, Laguna the amounts of P103,080.72
representing partial restitution of the shortages in the Fiduciary
Fund, and - COORDINATE with the Fiscal Monitoring
Division (FMD, Court Management Office (CMO), OCA, before the release of
the checks issued in favor of the MTC, Sta. Cruz, Laguna for the FMD,
CMO, OCA to prepare the necessary communication to the incumbent Clerk
of Court of the MTC, Sta. Cruz, Laguna, and to furnish the FMD, CMO, OCA
with a copy of the machine validated deposit slip as proof of partial
restitution of the shortages incurred in the Fiduciary Fund account, in
order to finalize the herein audit.
Elizabeth R. Tengco, former Clerk of Court II of the Municipal Trial Court, Sta. Cruz, Laguna, is DIRECTED within ten (10) days from notice to PAY and DEPOSIT
the amount of P774,603.91, P569,851.39, P124,595.40, P64,866.00, and
P1,000.00 representing shortages in the Clerk of Court Fiduciary Fund,
Judiciary Development Fund, Special Allowance for the Judiciary Fund,
General Fund, and Mediation Fund, respectively, or a total of P1,534,916.70 by depositing said amounts to their respective accounts.
The Legal Division of the Office of the Court Administrator is likewise DIRECTED to INITIATE appropriate criminal proceedings against respondent Tengco, with deliberate dispatch.
SO ORDERED.
Sereno, C.J., (Chairperson), Perlas-Bernabe, and Caguioa, JJ., concur.
Del Castillo, J., on official leave.
[1] Rollo (A.M. No. P-07-2360), p. 17.
[2] Id.
[3] On April 11, 2006,
Rebong filed a complaint-affidavit against Tengco before the OCA. He
alleged that he asked Tengco for his official receipts. Tengco, however,
could only give him photocopies of the supposed receipts; and when
pressed for the originals thereof, she claimed that she still needed to
enter them in the books and promised to send them to Rebong as soon as
possible. But despite repeated demands, Tengco failed to produce and
turn over the originals of the official receipts. The aforementioned
complaint-affidavit was eventually docketed as A.M. No. P-07-2338, a regular administrative matter against Tengco (Rollo [A.M. No. P-13-3157], p. 41.)
[4] Rollo (A.M. No. P-06-2253 ), p. 98.
In consideration of the above, in a Resolution dated July 12, 2006, in A.M. No. 06-5-158-MTC entitled “Re: Withholding of Salaries and Other Benefits of Ms. Elizabeth R. Tengco, Clerk of Court, MTC, Sta. Cruz, Laguna.”
the Court resolved to withhold the salaries and benefits of Tengco for
non-submission of Daily Time Records/Bundy Cards until compliance is
made pursuant to Sec. 50, Rule XVI, CSC MC No. 41. s. 1998 of the
Omnibus Rules on Leave. Further, the CMO-OCA formed a financial audit
team to look into the books of account of MTC, Sta. Cruz, Laguna vis-a-vis any accountability of Tengco from April 1, 2000 to February 28, 2006. (Id. at 82.)
[5] Rollo (A.M. No. P-06-2253), pp. 4-9.
[6] Id. at 231-236.
[7] Id. at 298-299.
[8] Rollo (A.M. No. P-07-2360), p. 2.
[9] From February
27-April 18, 2006, broken down as follows forced Leave for 5 working
days, sick leave for 15 working days and vacation leave for 15 working
days (Id. at 24).
[10] Judge Calis’s reply was reiterated in a 2nd Indorsement dated December 19, 2006. (Rollo [A.M. No. P-07-2360], pp. 48-50.)
[11] Rollo (A.M. No. P-07-2360), pp. 83-84.
[12] Id. at 85-86.
[13] Id. at 88.
[14] Rollo (A.M.No. P-13-3157), pp. 1-5.
[15] 631 Phil. 457, 469-470 (2010).
[16] Rollo (A.M. No. P-13-3157), pp. 5-6.
[17] Id. at 52-53.
[18] A.M. No. P-15-3368, November 8, 2016, citing Re: Report on the Financial Audit Conducted at the Municipal Trial Court, Baliuag, Bulacan, 753 Phil. 31, 37 (2015) and Office of the Court Administrator v. Recio, 665 Phil. 13, 33 (2011).
[19] Office of the Court Administrator v. Dionisio, A.M. No. P-16-3485, August 1, 2016.
[20] Supra note 18.
[21] Office of the Court Administrator v. Galo, 373 Phil. 483, 492 (1999), cited in Office of the Court Administrator v. Dionisio, supra note 19.