Source: http://lawlibrary.chanrobles.com/index.php?option=com_content&amp;view=article&amp;id=50593:am-p-06-2113-2008&amp;catid=1502&amp;Itemid=566
Timestamp: 2019-04-22 02:18:13+00:00

Document:
OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. EFREN F. VARELA, Respondent.
COMMISSION ON AUDIT represented by ATTY. NAPOLEON MONTEJO, Complainant, v. EFREN F. VARELA, Interpreter and Acting Clerk of Court, Catbalogan, Samar, Respondent.
Before the Court is an administrative case which arose from the audit of the Commission on Audit (COA) finding shortages in the accounts of Acting Clerk of Court Efren F. Varela (respondent) of the Municipal Trial Court (MTC) Catbalogan, Samar.
Respondent also failed to remit the interests earned in his personal savings account, in the sum of P7,706.63, which amount when added to P1,025,419.96 would sum up to P1,032,826.59.
Upon inquiry with the FMO, respondent's withheld salaries from September 1, 2004 to January 1, 2007 is P326,430.86. This amount, together with the P461,041.00 in his account with Equitable-PCI, totaling P787,471.86 should be remitted to the accounts of the MTC-Catbalogan. In the application of payments, priority should be given to the Fiduciary Account as the funds therein are only held in trust by the court and are subject to refund upon presentation of appropriate documents.
The Court agrees with the findings and recommendations of the OCA with certain modifications.
As custodian of court funds and revenues, it is also his duty to immediately deposit the funds received by him to the authorized government depositories and not to keep the same in his custody.29 Supreme Court Circulars Nos. 13-92 and 5-93 provide the guidelines for the proper administration of court fund. SC Circular No. 13-92 directs that all fiduciary collections be deposited immediately by the Clerk of Court concerned, upon receipt thereof, with an authorized depository bank. Per SC Circular No. 5-93, LBP is designated as the authorized government depository.30 Respondent however kept a personal savings account where he deposited the court's collections instead of depositing the same to the official savings account of the court.
Moreover, Circular No. 32-93 also requires all Clerks of Court/ Accountable Officers to submit to this Court a monthly report of collections for all funds not later than the 10th day of each succeeding month. The CMO audit team found however that respondent did not submit monthly reports, as the last monthly report of collections and remittances for the JDF was in March 1999. There was also no official cash book maintained anent the General Fund, and no single report was ever made to the OCA regarding the same.
The Court finds that respondent is guilty of gross neglect of duty, dishonesty, grave misconduct and malversation, for which he should be dismissed from the service.
Although there is no evidence that Judge Mabutin personally benefited from the missing funds, it cannot be denied that he failed to properly monitor his personnel. He also did not call the attention of this Court through the Court Administrator regarding the personal savings account of respondent as soon as he (Judge Mabutin) learned about it in February 2003. It was only in February 2004 or a year after that he recalled respondent's designation as Clerk of Court; and it was only upon the audit of the COA that the discrepancies were discovered and upon the investigation of this Court that it was found out that respondent had a personal savings account.
The Court finds Judge Mabutin guilty of simple neglect of duty38 for which he should be reprimanded and sternly warned that the commission of the same or similar act in the future shall be dealt with more severely.
WHEREFORE, the Court finds respondent Efren F. Varela, Interpreter and Acting Clerk of Court of the Municipal Trial Court-Catbalogan Samar, guilty of gross neglect of duty, dishonesty, grave misconduct and malversation of public funds. He is DISMISSED from the service with forfeiture of all his retirement benefits excluding his accrued leave credits with prejudice to re-employment in any branch of the government or in any government-owned or controlled corporation.
Hon. Odelon S. Mabutin, Presiding Judge, MTC, Catbalogan Samar, is found guilty of SIMPLE NEGLECT OF DUTY for which he is REPRIMANDED with a stern warning that a repetition of the same or similar acts in the future shall be dealt with more severely.
Puno, C.J., Quisumbing, Ynares-Santiago, Sandoval-Gutierrez, Carpio, Austria-Martinez, Corona, Carpio-Morales, Azcuna, Tinga, Chico-Nazario *, Velasco, Jr., Nachura, Reyes, Leonardo-de Castro, JJ., concur.
1 Broken down as follows: Fiduciary Fund of P215,179.86; Judiciary Development Fund, P236,219.00; and General Fund, P8,304.00, rollo, p. 5.
3 Id. at 7, 11.
7 Rollo, OCA IPI No. 05-2195-P, p. 105.
9 Nos. 9291301 to 40, rollo, P-06-2113 (formerly No. 05-12-357-MTC), p. 1.
16 Rollo, P-06-2113 (formerly No. 05-12-357-MTC), pp. 44-47.
18 Rollo, P-06-2113 (formerly No. 05-12-357-MTC), pp. 53-60.
20 Rollo, P-06-2113 (formerly No. 05-12-357-MTC), p. 97.
21 Rollo, OCA IPI No. 05-2195-P, pp. 115-116.
23 Re:Initial Report on the Financial Audit Conducted in the Municipal Trial Court of Pulilan, Bulacan, A.M. No. 01-11-291-MTC, July 7, 2004, 433 SCRA 486, 494; Gutierrez v. Quitalig, 448 Phil. 469 (2003).
24 Commission on Audit v. Pamposa, AM No. P-07-2291, June 25, 2007, 525 SCRA 471.
25 Commission on Audit v. Pamposa, id. at 475; Office of the Court Administrator v. Dureza-Aldevera, A.M. No. P-01-1499, September 26, 2006, 503 SCRA 18; Concerned Citizen v. Gabral, Jr., A.M. No. P-05-2098, December 15, 2005, 478 SCRA 13, 22; Re:Initial Report on the Financial Audit Conducted in the Municipal Trial Court of Pulilan, Bulacan, id. at 494.
26 Office of the Court Administrator v. Dureza-Aldevera, id. at 46; Office of the Court Administrator v. Fortaleza, 434 Phil. 511 (2002).
27 Re: Report on the Financial Audit Conducted in the MTCC-OCC, Angeles City, A.M. No. P-06-2140, June 26, 2006, 492 SCRA 469, 481.
28 Concerned Citizen v. Gabral, Jr., id.
29 Commission on Audit v. Pamposa, supra note 24, at 475; Office of the Court Administrator v. Dureza-Aldevera, supra note 25, at 46; Re: Report on the Financial Audit Conducted in the MTCC-OCC, Angeles City, supra note 27, at 481; Re:Initial Report on the Financial Audit Conducted in the Municipal Trial Court of Pulilan, Bulacan, supra note 23, at 492.
30 See Re: Report on the Financial Audit Conducted in the MTCC-OCC, Angeles City, supra note 27, at 481; Cabato-Cortes v. Agtarap, 445 Phil. 66, 74 (2003).
31 Office of the Court Administrator v. Dureza-Aldevera, supra note 25, at 46.
32 Gutierrez v. Quitalig, supra note 23, at 480-481; Report on the Financial Audit Conducted on the Books of Accounts of OIC Melinda Deseo, MTC General Trias, Cavite, 392 Phil. 122, 128 (2000).
33 Memorandum dated July 2, 2007, p. 4.
34 See Re: Report of Acting Presiding Judge Wilfredo F. Herico on Missing Cash Bonds in Criminal Case Nos. 750 and 812, A.M. No. 00-3-108-RTC, January 28, 2005, 449 SCRA 407, 432.
35 Office of the Court Administrator v. Trocino, A.M. No. RTJ-05-1936, May 29, 2007, 523 SCRA 262, 276.
36 Report on the Financial Audit in RTC, General Santos City and the RTC and MTC of Polomolok, South Cotabato, 384 Phil. 155, 167 (2000).
37 Concerned Litigants v. Araya, Jr., A.M. No. P-05-1960, January 26, 2007, 513 SCRA 9, 21 citing Lacurom v. Magbanua, 443 Phil 711, 720-721 (2003)and Buenaventura v. Benedicto, 148 Phil. 63, 71 (1971).
38 Balderama v. Alagar, A.M. No. RTJ-99-1449, January 18, 2002, 374 SCRA 59; Santos v. Silva, A.M. No. RTJ-00-1579, January 18, 2001.

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