am_mtj-06-1620_2009

Republic of the Philippines SUPREME COURT Manila EN BANC A.M. No. MTJ-06-1620 [Formerly A.M. No. 05-11-338-MTCC] January 30, 2009 INITIAL REPORT ON THE FINANCIAL AUDIT CONDUCTED AT THE OFFICE OF THE CLERK OF COURT (OCC), MUNICIPAL TRIAL COURT IN CITIES (MTCC), LUCENA CITY. PER CURIAM: The Financial Audit Team of the Office of the Court Administrator (OCA) conducted a financial audit at the Office of the Clerk of Court (OCC), Municipal Trial Court in Cities (MTCC), Lucena City on March 11 up to 18, 2005. The audit covered the accountability period from 1985 up to February 28, 2005 of Gil B. Reynoso (respondent), Clerk of Court IV, OCC, MTCC, Lucena City.

1. The report of the team be docketed as a regular administrative complaint against Mr. Gil B. Reynoso. 2.

Clerk of CourtGil B. Reynoso be DIRECTED to: a. SUBMIT the following missing documents: a.1. Missing Official Receipts Fiduciary Fund General Fund Judiciary Development Fund 3940651-3940700 10448051 - 10448100 1391001 - 1391050 4357701 - 4357750 10448301 - 10448350 1391101 - 1391150 4357501 - 4357550 10448351 - 10448400 1391151 - 1391200 5264001 - 5264050 10449251 - 10449300 1391201 - 1391250 52641551 - 5264200 10449351 - 10449400 13912551 - 1391300 6255051 - 6255100 10449551 - 10449600 1391351 - 1391400 6255251 - 6255300 10449851 - 10449900 1391401 - 1391450 6255201 - 6255250 11673301 - 11673350 3940651 - 3940700 6255101 - 6255150 11673401 - 11673450 10448151 - 10448200 6255951 - 6256000 11673551 - 11673600 10448251 - 10448300 7512051 - 7512100 11673651 - 11673700 10448401 - 10448450 7512151 - 7512200 11673801 - 11673850 10448651 - 10448700 7513501 - 7513550 11673313 - 11673350 10448801 - 10448850 7513251 - 7513300 10448451 - 10448500 10448851 - 10448900 7513301 - 7513350 10448951 - 10449000 10448901 - 10448950 7513101 - 7513150 10449001 - 10449050 10449051 - 10449100 7512701 - 7512750 11674001 - 11674050 10449101 - 10449150 7513651 - 7513700 11674101 - 11674150 10449301 - 10449350 16312774 - 16312775 11674251 - 11674300 10449401 - 10449450 9392001 - 9392050 11674501 - 11674550 10449451 - 10449500 9392551 - 9392600 11674601 - 11674650 10449651 - 10449700 9392351 - 9392400 11674801 - 11674850 10449801 - 10449850 9392651 - 9392700 13865301 - 13865350 10449901 - 10449950 10449951 - 10450000 13866751 - 13866800 11673001 - 11673050 10449601 - 10449650 13866801 - 13866850 11673051 - 11673100 10449201 - 10449250 13866760 11673101 - 11673150 10448001 - 10448050 11673351 - 11673400 10448751 - 10448800 11673451 - 11673500 10448101 - 10448150 11673601 - 11673650 10448201 - 10448250 11673751 - 11673800 10448501 - 10448550 11673851 - 11673900 11673251 - 11673300 11673901 - 11673950 11673501 - 11673550 11674151 - 11674200 11674051 - 11674100 11674201 - 11674250 11674401 - 11674450 11674351 - 11674400 11673951 - 11674000 11674451 - 11674500 11673701 - 11673750 11674551 - 11674600 9392027 1674651 - 11674700 9392677 11674701 - 11674750 10449208 11674751 - 11674800 16312791 11674851 - 11674900 20174765 13865251 - 13865300 13865751 - 13865800 13865801 - 13865850 13865851 - 13865900 13865901 - 13865950 13865951 - 13866000 13866001 - 13866050 13866051 - 13866100 And ORs from September 1985 - December 1990 a.2.

Unaccounted Official Receipts 7841501 - 7841550 0165901 - 0165950 7841551 - 7841600 0165951 - 0166000 7841601 - 7841650 1391051 - 1391100 7841651 - 7841700 2550501 - 2550550 7841701 - 7841750 2550551 - 2550600 7841751 - 7841800 2550601 - 2550650 7841801 - 7841850 2550651 - 2550700 7841851 - 7841900 2550701 - 2550750 7841901 - 7841950 2550751 - 2550800 7841951 - 7842000 2550801 - 2550850 8076001 - 8076050 2550851 - 2550900 8076051 - 8076100 2550901 - 2550950 8076101 - 8076150 2550951 - 2551000 8076151 - 8076200 0165551 - 0165600 8076201 - 8076250 0165601 - 0165650 8076251 - 8076300 0165651 - 0165700 8076301 - 8076350 0165701 - 0165750 8076351 - 8076400 0165751 - 0165800 8076401 - 8076450 0165801 - 0165850 8076451 - 8076500 0165851 - 0165900 0165501 - 0165550 3284301 a.3.

Original copy of cancelled official receipts Date OR Number Jan-92 1850169 Aug-96 6255225 Aug-96 6255226 Sep-98 9392373 Jan-99 10449978 Jan-99 10449811 Jan-99 10449919 Apr-99 10449237 Apr-99 10449238 Jun-99 10448804 Jul-99 10448777 Jul-99 10448780 Nov-99 10448527 Dec-99 11673237 Jun-00 11674731 Jun-00 11674661 - 662 Jul-00 11674476 - 477 Oct-00 11673980 Oct-00 11673981 a.4. Passbook of LBP Savings Account No. 0211-0489-56 for the period from March 25, 1996 to July 19, 1996 a.5. Supporting documents of Fiduciary Fund withdrawals (Annex 1) 1 b.

SECURE confirmation from the Land Bank of the Philippines as to the validity of the following unvalidated deposits: b.1. For Judiciary Development Fund Date Amount Savings Account No. 09/11/96 P 1,986.00 LBP SA # 059-01163 -1 10/02/96 2,133.00 LBP SA # 059-01163 -1 11/06/96 1,741.00 LBP SA # 059-01163 -1 12/06/96 4,020.00 LBP SA # 059-01163 -1 01/09/97 1,978.00 LBP SA # 059-01163 -1 02/06/97 3,690.00 LBP SA # 059-01163 -1 03/10/97 2,016.00 LBP SA # 059-01163 -1 04/10/35 1,634.00 LBP SA # 059-01163 -1 05/07/97 2,609.00 LBP SA # 059-01163 -1 06/17/97 1,052.00 LBP SA # 0591-0116-34 07/09/97 1,096.00 LBP SA # 0591-0116-34 08/26/97 3,062.00 LBP SA # 0591-0116-34 10/14/97 2,752.00 LBP SA # 0591-0116-34 11/07/97 2,092.00 LBP SA # 0591-0116-34 02/02/98 18,848.00 LBP SA # 0591-0116-34 03/03/98 18,834.00 LBP SA # 0591-0116-34 03/26/98 15,466.00 LBP SA # 0591-0116-34 04/20/98 22,070.00 LBP SA # 0591-0116-34 05/05/98 18,000.00 LBP SA # 0591-0116-34 05/06/98 2,842.00 LBP SA # 0591-0116-34 06/28/98 8,091.00 LBP SA # 0591-0116-34 09/05/98 19,814.00 LBP SA # 0591-0116-34 10/08/98 26,444.00 LBP SA # 0591-0116-34 11/23/98 12,964.00 LBP SA # 0591-0116-34 07/09/99 18,848.00 LBP SA # 0591-0116-34 10/29/99 11,347.00 LBP SA # 0591-0116-34 09/07/00 29,371.00 LBP SA # 0591-0116-34 03/14/02 5,422.00 LBP SA # 0591-0116-34 04/04/02 12,852.00 LBP SA # 0591-0116-34 11/03/04 9,586.80 LBP SA # 0591-0116-34 TOTAL ₱ 282,660.80 b.2.

For General Fund Date Amount Savings Account No. 09/09/96 ₱ 482.00 0011-0001-77 10/07/96 852.00 0011-0001-77 11/06/96 1,050.00 0011-0001-77 12/06/96 2,080.00 0211-0489-56 02/07/97 1,258.00 0011-0001-77 02/12/97 1,000.00 0011-0001-77 03/10/97 499.00 0011-0001-77 04/10/97 1,336.00 0012-2223-35 07/09/97 1,644.00 0012-2223-35 09/16/97 3,686.00 0012-2223-35 10/14/97 2,058.00 0012-2223-35 11/07/97 6,088.00 0012-2223-35 01/21/98 11,502.00 0012-2223-35 04/01/98 10,414.00 0012-2223-35 04/21/98 14,049.00 0012-2223-35 05/18/98 11,924.00 0012-2223-35 08/12/98 10,104.00 0012-2223-35 09/03/98 8,706.00 0012-2223-35 10/13/98 13,194.00 0012-2223-35 03/04/99 15,308.00 0012-2223-35 05/04/99 10,860.00 0012-2223-35 06/07/99 9,180.00 0012-2223-35 07/06/99 11,886.00 0012-2223-35 09/02/99 7,284.00 0012-2223-35 11/03/99 4,430.00 0012-2223-35 12/05/99 6,460.00 0012-2223-35 01/21/00 12,532.00 0012-2223-35 02/17/00 10,307.00 0012-2223-35 05/03/00 902.12 0012-2223-35 07/05/00 2,290.00 0012-2223-35 11/15/00 2,679.00 0012-2223-35 12/16/00 5,224.00 0012-2223-35 01/18/01 5,224.00 0012-2223-35 05/10/01 1,974.00 0012-2223-35 09/04/01 3,136.00 0012-2223-35 10/08/01 4,134.00 0012-2223-19 02/08/02 2,438.00 0012-2223-35 03/13/02 2,380.00 0012-2223-35 04/11/02 3,434.00 0012-2223-35 05/08/02 2,973.00 0012-2223-35 07/11/02 2,414.00 0012-2223-35 08/16/02 6,844.00 0012-2223-35 09/12/02 8,948.00 0012-2223-35 11/11/02 5,616.00 0012-2223-35 01/10/03 1,990.00 0012-2223-35 02/04/03 4,586.00 0012-2223-35 03/07/03 4,830.00 0012-2223-35 04/03/03 6,763.50 0012-2223-35 06/04/03 604.00 0012-2223-35 09/03/03 2,226.00 0012-2223-35 Total ₱ 271,782.62 c.

EXPLAIN in writing within 10 days from notice the following: c.1. Unreported collection in the Monthly Reports: Date of Collection OR Number Amount JDF May-97 7512118 ₱ 48.00 JDF Nov-97 7512322 200.00 JDF Nov-97 7512323 48.00 JDF Jan-98 7513200 60.00 JDF Aug-98 9392136 110.00 JDF Aug-98 9392137 600.00 JDF May-96 6255642 10.00 GF May-96 6255651 100.00 GF May-96 6255652 2.00 GF Jul-96 6255693 2.00 GF Jul-96 6255694 2.00 GF Feb-97 7512001-7512005 250.00 GF Dec-97 7512298-7512300 130.00 GF May-98 7513807 180.00 GF Jan-00 11673241 2.00 GF Jan-00 11673242 2.00 GF Sep-01 13867071 10.00 GF Total ₱1,756.00 c.2. Erroneous reporting of collections in the Monthly Reports: Date OR Number Amount per OR Amount per MR Under (Over) Fund Oct-91 1850408 ₱ 150.00 ₱ 160.00 ₱ (10.00) JDF Oct-91 1850417 130.00 140.00 (10.00) JDF Oct-91 1850474 150.00 160.00 (10.00) JDF Jan-92 1850191 150.00 50.00 100.00 JDF May-92 2297523 10.00 50.00 (40.00) JDF Sep-92 2297768 150.00 130.00 20.00 JDF Oct-92 2297846 150.00 130.00 20.00 JDF Oct-92 2297847 100.00 50.00 50.00 JDF Oct-92 2297892 150.00 130.00 20.00 JDF Jan-93 2940516 100.00 50.00 50.00 JDF Jan-93 2940551 1,320.00 1,420.00 (100.00) JDF Apr-93 2940703 170.00 180.00 (10.00) JDF May-93 2940777 130.00 140.00 (10.00) JDF Jun-93 2940832 150.00 130.00 20.00 JDF Mar-94 3284188 150.00 50.00 100.00 JDF Jun-94 3940628 170.00 120.00 50.00 JDF Jul-94 3940753 150.00 130.00 20.00 JDF Jul-94 3940769 150.00 170.00 (20.00) JDF Aug-94 3940781 150.00 170.00 (20.00) JDF May-95 4357461 150.00 170.00 (20.00) JDF May-95 4357462 150.00 200.00 (20.00) JDF May-95 4357463 150.00 120.00 (20.00) JDF Jul-95 5264104 2.00 200.00 (198.00) JDF Dec-96 6255516 130.00 120.00 10.00 JDF Feb-97 6255486 110.00 140.00 (30.00) JDF Mar-97 6255496 2.00 48.00 (46.00) JDF Apr-97 7512103 365.00 350.00 15.00 JDF Apr-97 7512114 110.00 350.00 (240.00) JDF Apr-97 7512115 350.00 10.00 240.00 JDF Apr-97 7512116 110.00 350.00 (240.00) JDF Apr-97 7512117 350.00 48.00 302.00 JDF Jun-97 7512131 140.00 130.00 10.00 JDF Jun-97 7512132 140.00 130.00 10.00 JDF Jan-98 7513196 50.00 48.00 2.00 JDF Feb-98 7512663 350.00 300.00 50.00 JDF Mar-98 7512666 900.00 550.00 350.00 JDF Mar-98 7513904 120.00 130.00 (10.00) JDF Apr-98 7512509 130.00 120.00 10.00 JDF Apr-98 7512544 140.00 110.00 30.00 JDF Apr-98 7512531 550.00 500.00 50.00 JDF May-98 7512609 1,800.00 600.00 1,200.00 JDF May-98 7512632 420.00 130.00 290.00 JDF Nov-98 9392721 350.00 110.00 240.00 JDF Nov-98 9392722 110.00 350.00 (240.00) JDF Nov-98 9392724 110.00 350.00 (240.00) JDF Dec-99 11673219 960.00 360.00 600.00 JDF Jun-01 13866149 150.00 210.00 (60.00) JDF Feb-03 16311793 900.00 960.00 (60.00) JDF Jul-04 20173384 120.00 60.00 60.00 JDF Mar-98 7513616 300.00 100.00 200.00 GF Nov-98 93927501 60.00 100.00 (40.00) GF Nov-98 9392752 60.00 100.00 (40.00) GF Nov-98 9392753 100.00 60.00 40.00 GF Nov-98 9392882 60.00 10.00 50.00 GF Nov-98 9392796 300.00 100.00 200.00 GF Feb-03 16312393 300.00 360.00 (60.00) GF Jul-04 20174092 60.00 120.00 (60.00) SAJF Jan-05 20175010 500.00 250.00 250.00 SAJF Total 14,939.00 ₱ 12,134.00 ₱2,805.00 c.3.

Official Receipts reported as "CANCELLED" in the Monthly Reports but the original copy of the official receipts were not marked "CANCELLED": Date OR Number Amount Fund Jun-98 9392072 ~~P~~ 350.00 JDF Mar-98 7513918 1,500.00 JDF Dec-99 11673234 60.00 JDF Aug-01 13866308 210.00 JDF Sept-01 13866376 210.00 JDF Sep-03 16312621 300.00 JDF Feb-04 16312915 300.00 JDF Oct-04 20173526 300.00 JDF Oct-04 20173552 300.00 JDF Dec-04 20173677 300.00 JDF Dec-99 11673197 60.00 GF Feb-04 16313034 100.00 SAJF Total ₱ 3,990.00 3. A Hold Departure Order be ISSUED against Clerk of Court Gil B.

Reynoso to prevent him from leaving the country.2 (Emphasis in the original) By Resolution of January 18, 2006,3 this Court adopted the recommendations of the OCA including the issuance of a Hold Departure Order4 against respondent.5 Acting on respondent's Answer6 which was prepared and signed in California, USA, this Court, on the recommendation of the OCA, required respondent anew to submit the missing documents enumerated in the Resolution of January 18, 2006, except those official receipts which were submitted to the Commission on Audit (COA).7 Respondent submitted his Manifestation and Compliance dated March 13, 2006,8 explaining at length as follows: That these receipts have been lost or have been unaccounted for in the many years passed, and during his appointment as the OIC-CLERK OF COURT OF THE CITY COURT, after the former Clerk of Court, RICARDO QUERUBIN, took his leave of absence due to health reasons, there was really no formal turnover of the office nor of the used and unused receipts to the undersigned, and he has to make his way through the administration and operation of the office without the usual and formal turnover and accounting of materials and accountabilities usually attendant to the process because of the peculiar situation of the then Clerk of Court.

That the Office of the Clerk of Court at that time really did not reflect its importance to the administration of the Courts by its physical situation and was truly without any means to adequately protect and/or keep its necessities and documents because at the time that he was appointed OIC of the said Office, it was merely accommodated by the local government of Lucena City in the City Hall in a small space between Branch I and Branch II of the City Court. That its office space approximately measured a mere 1.5 m. x 3.5 m., and considering it has to accommodate and house seven (7) employees of the Office of the Clerk of Court, seven (7) tables and their accessories, typewriters, and two (2) steel cabinets, which were already filled to the brim, there was no effective way to really safekeep some of the documents of the said office.

x x x x That unfortunately, when he was appointed as its OIC of the said office and eventually as the Clerk of Court of the City Court, he was not able to change much of the situation not because of choice but because of the lack of facility and/or a larger area to place the various documents and receipts of the Office of the Clerk of Court. That in the same circumstance, the record books, docket books, and other books of the office all suffered the same fate because of their numbers and size, and all has to be left in the open. x x x x That also, since there was no issue or matter ever raised on the booklets of receipts now required by the Honorable Supreme Court for the undersigned to produce, he has to admit that he had already lost track of the said booklets and has never minded to anymore take importance of the said booklets as the past audits made never required him to account for the same , thus, he truly was of the belief that all was in order and settled.

That not knowing there was any problem or any matter to be settled or accounted for, and in utmost good faith, he never made any effort to correct the usual and regular process by which the funds of his office are reported to the Honorable Supreme Court.

That with all truth and candor, though truly unfortunate,he cannot anymore account the consequent fate of the documents/Official Receipt Booklets identified in the Resolution of the Court dated January 18, 2006, not only because of the situation described above but also because of the lapse or length of time from which to retrace the whereabouts of these booklets of Official Receipts. Thatthough the undersigned failed to safekeep the said booklets/documents, he can sincerely say that he has never touched or misappropriated any money under his safekeeping though he might have misposted or misdivided the funds in the various accounts to which the payments are supposed to be applied. x x x x That though the undersigned cannot produce what the Honorable Court requires, these documents can still be traced and verified as the undersigned had been regularly forwarding his monthly report with the Honorable Supreme Court, through the Accounting Division, with the questioned receipts and documents, whose records will reveal that all funds were properly accounted for in so far as to what he actually received during the said period.

x x x x That again, there may be missing receipts or cancelled receipts which may not have been properly cancelled by the undersigned as found by the Auditor, but he can vouch and say that all the money or funds pertaining to these missing or cancelled receipts are all with the Supreme Court and/or deposited to the Bank and remitted to the Honorable Supreme Court. That the undersigned, though he is in a situation where he is bereft of documents to show his innocence, the records of his report to the Accounting Division, Honorable Supreme will verily show that all are in the coffers of the most Honorable Court. That with respect to the others, most of them were lost and/or misplaced during the time when the Municipal Trial Court was renovated in the year 1990, where the files and records of the Office of the Clerk of Court were displaced and brought together with other records of the MTC, Branches I and II because of the very limited space available in the area provided by the City Hall of Lucena City at that time.

That correspondingly, other records and receipt booklets were lost when the Municipal Trial Court, Branch I and II, and the Office of the Clerk of Court transferred its office in 1995, from the City Hall to the new City Hall Annex as there was no secured storage rooms to temporarily hold the documents and the properties of the Office including those of the trial courts. That with respect to the original copies of the cancelled official receipts enumerated in Item a.3, these receipts together with other receipts are on file in several folders where receipts for withdrawn bonds were also safekept. All of the duplicate copies of the Official Receipts issued or used by the Office of the Clerk of Court were religiously reported and transmitted to the Chief Accountant of the Supreme Court in Manila, being part of his Monthly Collection Report, though the undersigned has to admit that the cancelled Official Receipts were not reported in the monthly reports of collections submitted by the undersigned respondent and he really cannot say where they were at the present time.

That with respect to the original receipts for cash bonds paid by the bondsman or accused, these are on file or attached to the case records of the cases where the bond was supposedly filed and most of them are still pending or have been archived by the Trial Courts, both Branches I and II, and with regards to the forfeited bonds or cases which have been archived, the original receipts are not with the undersigned respondent as they are still attached to the case records of the cases for which the payments were made. x x x x That with respect to the Land Bank Passbook for Saving Account No.

0211-0489-56, the undersigned cannot truly remember where he could have possibly placed it or whether the same was already lost years ago. However, the deposits made in the said passbook were all reflected from the Monthly Reports submitted by the undersigned respondent during the said period. Again, with utmost apologies, he can only suggest that there are available copies in the Accounting Office of the Supreme Court because he had been transmitting to the said Office the duplicate official receipts and deposit slips made and undertaken in the process.

That though there were deposits that were said to be unvalidated, these deposits were actually made to the Bank. The deposit slips for these transactions were attached and transmitted together with his Monthly Reports to the Honorable Supreme Court, though he has to admit that there were instances that the deposit slips and/or withdrawal slips were not stamped mark by the Bank because there were many occasions when his staff failed to have all the duplicate deposits and/or withdrawals properly stamped by the Bank, but the aggregate deposits were properly reflected in the passbook. That the withdrawal slips must always be signed ahead by the undersigned respondent before the Executive Judge, who sometimes signs only one copy or sometimes two, and naturally, it was the fully and completely signed withdrawal slips that is brought to the Bank while the incomplete withdrawal slip without the signature of the Executive Judge is the one retained or left in the Office of the Clerk of Court.

This situation may have created a wrong impression with the Auditors as it would appear that I am withdrawing funds without the knowledge or signature of the Executive Judge. x x x x That records, receipts and other documents may have been misplaced or lost records and receipts but there is definitely no funds taken or misappropriated by the undersigned, though the undersigned respondent cannot present them or account for them, the monthly report will be indicative of the status of the funds and account of the Office of the Clerk of Court during the months for which the reports were made and submitted. That the undersigned respondent may have been careless or by innocent inadvertence, failed to properly safekept the receipts, deposit slips, withdrawal slips, and other documents, but again, the undersigned respondent attest that the funds are all there and intact if not already received by the most Honorable Supreme Court.

x x x x9 (Italics and uppercasing in the original; emphasis and underscoring supplied) Respondent thereupon prayed that the Court direct its auditors to review the Official and Original Records and files which he submitted to the Accounting Division and the Property Division.10 The Court Management Office presented respondent's Summary of Accountabilities as of February 28, 2005, with a caveat that the "computed liabilities may change upon submission and examination of the missing documents required [of] him," as follows: Fiduciary Fund October 1991 to February 2005