(Formerly A.M. No. 05-7-176-MCTC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. EVELYN Y. RONCAL, Respondent.

Republic of the Philippines SUPREME COURT Manila EN BANC A.M. No. P-05-2060 March 13, 2009 (Formerly A.M. No. 05-7-176-MCTC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. EVELYN Y. RONCAL, Respondent. PER CURIAM: This is an administrative case against Evelyn Y. Roncal (Roncal), former Officer-in-Charge (OIC) and Court Stenographer II of the Municipal Circuit Trial Court (MCTC), Dinalupihan-Hermosa, Bataan, in connection with her accountability for the period January 1, 2003 to November 11, 2004 as per a comprehensive financial audit conducted at the said court. The facts are as follows: In compliance with Travel Order No. 72-2004 dated October 5, 2004, an audit team from the Office of the Court Administrator (OCA) headed by team leader Dindo V. Sevilla, Management and Audit Analyst IV, proceeded to the MCTC, Dinalupihan-Hermosa, Bataan to conduct a comprehensive financial audit on the books of account of accountable officers of the MCTC, including respondent Roncal.1 In a report2 dated June 23, 2005, the audit team submitted the following findings relative to the accountability of Roncal: 1.

The cash inventory conducted by the audit team on 8 November 2004 showed an undeposited collection in the amount of ₱100,825.00 for which Ms. Roncal failed to present the corresponding official receipts for each of the funds constituting the amount mentioned. 2. Out of One Hundred Ten (110) booklets of Official Receipts (O.R.s) [consisting] of fifty (50) receipts for each booklet issued by the Supreme Court to [the] MCTC-Dinalupihan, Bataan as of the time [of] audit, five (5) booklets of Official Receipts or a total of Two Hundred Fifty (250) receipts were missing and unaccounted for.

3. One of the Official Receipts included in the abovementioned booklets later turned out in Criminal Case No. 11518, entitled "People of the Philippines v. Alfonso Baul y Reyes". The records of said case show that an Official Receipt with number 10044970 was issued on October 12, 2004 for the cash bond posted [by] Anita Baul in the amount of Fifteen Thousand Pesos (₱15,000.00).

This O.R. was issued during the incumbency of Ms. Roncal as OIC, but no such bail was reported in the cashbook. There was also no corresponding deposit of the said collection reflected in the bank account for fiduciary funds of the court. 4.

After a tedious scrutiny of the records and reconciliation of figures, the audit team laid bare the following shortages in the collection of fees and/or under-remittances attributable to Ms. Roncal: Clerk of Court General Fund (CoCGF) - ₱ 4,478.00 Special Allowance for the Judiciary (SAJ) - 11,465.00 Judiciary Development Fund (JDF) 28,029.60 Fiduciary Fund (FF) 104,000.00 TOTAL