am_20-06-18-mctc_2020

NEGROS OCCIDENTAL INTING, J.:

For consideration is the Final Report1 dated January 16, 2020 on the financial audit conducted on the books of accounts of Mr. George E. Santos (Santos), Mr. Ignacio D. Denila (Denila), and Mr. John O. Negroprado (Negroprado) of the Municipal Circuit Trial Court (MCTC), Valladolid-San Enrique-Pulupandan, Negros Occidental. For reference, the table below shows the designation, accountability period, and status of employment of Santos, Denila, and Negroprado: Accountable Officer Designation Accountability Period Status of Employment Santos Court Interpreter/Officer-in-Charge (OIC) 1 September 1991 to 31 October 1994; and 1 September 2001 to 30 April 2003. Retired-Compulsorily effective 24 November 2012.

Denila Clerk of Court II 1 November 1994 to 31 August 2001 Resigned effective 30 April 2003. Negroprado Clerk of Court II 1 May 2003 to 30 April 2013 Still in the service2 The financial audit was conducted due to Negroprado's failure to submit his monthly financial reports over the following funds maintained by the MCTC: (1) Fiduciary Fund (FF); (2) Sheriffs Trust Fund; (3) Judiciary Development Fund (JDF); (4) Special Allowance for the Judiciary Fund (SAJF); (5) Mediation Fund (MF); and (6) Clerk of Court General Fund-Old (COCGF-Old) and General Fund-New. This resulted in the withholding of his salaries effective April 24, 2009 and his exclusion from the payroll beginning January 2010 to the present.Ꮮαwρhi৷ A. For the FF The audit of the Court's FF account showed a balance of P342,100.00 as of April 30, 2013.

However, the balance of the Court's FF account in the Land Bank of the Philippines (LBP), Bacolod Branch, Savings Account No. 0421-2704-73 was only P89,600.00 disclosing a shortage of P252,500.00 viz.: Total Collections (May 1, 2006 to April 30, 2013) P1,390,023.50 Less: Valid Withdrawals (same period) 1,047,923.50 Unwithdrawn Fiduciary Fund as of April 30, 2013