Source: http://lawlibrary.chanrobles.com/index.php?option=com_content&view=article&id=81836:p-06-2223&catid=1571&Itemid=566
Timestamp: 2019-04-22 08:58:13+00:00

Document:
A.M. NO. P-06-2223 [Formerly A.M. NO. 06-7-226-MTC), June 10, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. LORENZA M. MARTINEZ, CLERK OF COURT, MUNICIPAL TRIAL COURT, CANDELARIA, QUEZON. Respondent.
OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. LORENZA M. MARTINEZ, CLERK OF COURT, MUNICIPAL TRIAL COURT, CANDELARIA, QUEZON. Respondent.
This administrative case arose from the financial audit conducted by the Court Management Office (CMO), Office of the Court Administrator (DCA), in the Municipal Trial Court of Candelaria, Quezon (MTC). The audit covered the accountabilities of Lorenza M. Martinez (Martinez), Clerk of Court, from March 1985 to November 2005.
In September 2004, the salaries of Martinez were withheld. Beginning December 2005, she was excluded from the payroll because of her failure to submit the monthly reports of collections and deposits as required by SC Circular No. 32-93.
In all cases, the duplicate and triplicate copies of OR will be carbon reproductions in all respects of whatever may have been written on the original. However, this was not observed by Ms. Martinez, instead she issued official receipts for collections received with the date of actual receipt posted on the original OR, while the duplicate and triplicate copies were left undated. She first used the money received as collections and when she regained it, the same was deposited, and that was the time when she posted a date on the duplicate and triplicate OR which is different from the date of the riginal OR. This was to cover her practice of delaying the remittance of collections. There were also times that the collections were not remitted at all, and the duplicate and triplicate ORs were remained undated up to date, as what had happened to the above undeposited collections of P120,000.00.
The above double withdrawals were made possible because only Ms. Martinez signed the withdrawal slips, in violation of Circular No. 50-95 dated October 11, 1995 which requires both the signatures of the Executive Judge/Presiding Judge and the Clerk of Court in making withdrawals of FF. Hon. Felix A. Caraos, Presiding Judge, when informed on this matter, immediately wrote a letter to the manager of LBP, Candelaria Branch (Annex 3), notifying the same that he will be jointly allowed to withdraw from the FF account of the court with Mr. Apolonio M. Sugay, designated Officer-in-Charge on December 6, 2005.
4. The bonds posted in Case Nos. 5528 and 5529 entitled “PP. vs. Amelita Ramilo for Violation of BP 22” amounting to P26,000.00 each were reported as withdrawn on November 1999. However, records revealed that there were no court orders that were issued to support the withdrawals. Therefore, the withdrawals made were unauthorized. The signatures of Ms. Ramilo on the herein attached acknowledgement receipt (Annex 4) were clearly forged as these were totally different to her signatures that were retrieved on the casefolders of the above cases (Annex 5.1 to 5.2).
Acting on the report and recommendation4 of the OCA, the Court, in its Resolution,5 dated August 2, 2006, directed Martinez to (1) explain her failure 1.a] to collect fees accruing to the General Fund and Mediation Fund, 1.b] to present the JDF official receipts and monthly reports covering the period from March 1985 to December 1995, and 1.3] to deposit her collections on time; (2) explain the discrepancies of the entries in the original and triplicate copies of the official receipts of the FF collections; (3) explain why she used the original OR for the FF collection and its corresponding duplicate or triplicate copies for the JDF collections; (4) explain the double withdrawal of the bonds and their withdrawal without the necessary court orders; and (5) restitute her shortages. The Court also ordered her suspension pending resolution of the case and issued a hold departure order against her to prevent her from leaving the country.
In a letter,6 dated September 4, 2006, Martinez averred that the shortage only amounted to P540,273.33 and denied responsibility for the shortage in the JDF as it was the court’s Clerk II who did the transactions. Martinez asked for a reconsideration of her suspension citing her 28 years of service as basis and begged for the release of her withheld salary.
Consequently, the Court issued a resolution9 requiring her to show cause why she should not be disciplinarily dealt with or held in contempt for such failure.
In a letter,10 dated May 8, 2012, Martinez explained that her failure to restitute the shortages was due to her lack of means to do so because she had been suspended from the service since August 2004. She manifested that if the Court would permit her to resign effective May 8, 2012, she would apply her benefits or separation pay to her shortages and would settle the remaining balance in staggered payments.
The said letter was referred to the OCA for evaluation, report and recommendation.
the Legal Office, OCA, be DIRECTED to proceed with the filing of the appropriate criminal case against Ms. Lorenza M. Martinez.
The Court substantially agrees with the recommendation of the OCA.
Doubtless, Martinez violated OCA Circular No. 26-97, which directs judges and clerks of court to strictly comply with the provisions of the Auditing and Accounting Manual, particularly Article VI, Sections 61 and 113 thereof, which require collecting officers to promptly issue official receipts for all money received by them. She likewise violated OCA Circular No. 50-95 which mandates all clerks of court to deposit, within 24 hours from receipt, all collections from bailbonds, rental deposits and other fiduciary collections.
In one case, Re: Financial Audit on the Books of Account of Ms. Laura D. Delantar, Clerk of Court, MTC, Leyte, Leyte,16 the Court dismissed the clerk of court for misappropriating the court’s collection, for tampering the official receipts and cash book, and for failing to record and remit collections and to submit the necessary monthly reports.
Also, in the case of Office of the Court Administrator v. Nacuray,17 the clerk of court falsified the official receipts and the monthly report of collections and withdrawals. The Court found her guilty of gross dishonesty and grave misconduct and imposed upon her the penalty of dismissal. In OCA v. Santos,18 a clerk of court suffered a similar fate for the same reasons.
WHEREFORE, finding respondent Lorenza M. Martinez, Clerk of Court of the Municipal Trial Court of Candelaria, Quezon, GUILTY of Gross Neglect of Duty, Dishonesty, and Grave Misconduct, the Court hereby orders her DISMISSAL from the service, with forfeiture of all her benefits and perpetual disqualification from re-employment in the government service.
Martinez is ORDERED to immediately RESTITUTE the shortages in the Judiciary Development Fund in the total amount of P12,273.33 and in the Fiduciary Fund in the total amount of P882,250.00.
The Office of Administrative Services, Office of the Court Administrator, is ORDERED to compute the balance of the earned leave credits of Martinez and to forward it to the Finance Division, Financial Management Office, Office of the Court Administrator, including the certified true copies of her computerized service records and notices of salary adjustment.
The Financial Management Office, Office of the Court Administrator, is DIRECTED to compute and process the monetary value of leave credits and other benefits due to Martinez, including her withheld salaries and allowances, and apply the same to her accountabilities.
Lorenza M. Martinez is also DIRECTED to deposit, within a non­ extendible period of one ( 1) month from receipt of notice, any remaining balance of the indicated shortages to the corresponding fund accounts, after the total money value of her leave credits and withheld salaries and allowances (net of deductions) have been applied to her accountabilities, and to furnish the Chief, FMD, CMO-OCA, copies of the corresponding machine-validated deposit slips.
The Legal Office, Office of the Court Administrator, is DIRECTED to immediately file appropriate criminal and civil proceedings against Martinez upon receipt of the Report from the FMD, CMO-OCA, that she failed to restitute the portion of their shortages not covered by the money value of their leave credits and the with held salaries and allowances (net of deductions).
Mr. Apolonio M. Sugay, Officer-in-Charge, Municipal Trial Court, Candelaria, Quezon is DIRECTED to deposit to the respective fund accounts (as instructed by the FMD, CMO-OCA), the checks to be sent to him by the FMO-OCA, to settle the accountabilities of Martinez and furnish the latter and the Chief, FMD, CMO-OCA, copies of the machine-validated deposit slips.
Judge Felix A. Caraos, Municipal Trial Court, Candelaria, Quezon, is DIRECTED to closely monitor the financial transactions of the court, otherwise, he shall be held equally liable for the infractions committed by the employees under his supervision, and to study and implement procedures that will strengthen the internal control over financial transactions.
Sereno, C.J., Leonardo-De Castro, Brion, Peralta, Bersamin, Del Castillo, Abad, Villarama, Jr., Mendoza, Reyes and Perlas-Bernabe, Leonen, JJ., concur.
4 Memorandum dated June 30, 2006, id. at 1-3.
8 Certifications from the Fiscal Monitoring Division and OCA, id. at 78-79.
12Office of the Court Administrator v. Fontanilla, A.M. NO. P-12-3086, September 18, 2012, 681 SCRA 17.
13Office of the Court Administrator v. Cruz, A.M. No.P-11-2988, December 12, 2011, 662 SCRA 8, 11.
14Office of the Court Administrator v. Marasigan, A.M. NO. P-05-2082, November 29, 2011, 661 SCRA 464, 480.
15 Office of the Court Administrator v Recio, A.M. NO. P-04-1813, May 31, 2011, 649 SCRA 552, 572.
16 520 Phil. 434 (2006).
17 521 Phil. 32 (2006).
18 A.M. NO. P-06-2287 [Formerly A.M. NO. 06-11391-MTC], October 12, 2010, 632 SCRA 678.

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