(Formerly A.M. No. 14-1-01-MTC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. CONSTANTINO P. REDONA, former Clerk of Court II, Municipal Trial Court, Tanauan, Leyte, Respondent.

Republic of the Philippines SUPREME COURT Manila EN BANC A.M. No. P-14-3194 January 27, 2015 (Formerly A.M. No. 14-1-01-MTC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, vs. CONSTANTINO P. REDONA, former Clerk of Court II, Municipal Trial Court, Tanauan, Leyte, Respondent. PER CURIAM: This administrative matter stemmed from the financial audit on the Books of Accounts of the Municipal Trial Court, Tanauan, Leyte, conducted by the Audit Team of the Court Management Office (Team) due to the application for separation benefits under Section 11, paragraph (b) of Republic Act (R.A.) No. 8291 of Constantino P. Redoña.1 The audit covered the accountability period of Constantino P. Redofia and Ranulfo R. Balano, former Clerk of Court II and Officer-in-Charge, respectively, of the same court, from October 1, 2004 to July 31, 2012 and August 1, 2012 to February 28, 2013. As culled from the records, the audit report yielded the following results: 1.

The cash count on March 1, 2013 disclosed neither shortage nor overage for the undeposited collections, computed as follows;2 Name of Fund Date OR No. Amount SAJJ 03/01/13 3886520 ₱9.60 JDF 03/01/13 1788954 ₱40.40 TOTAL ₱50.00 2. For the inventory of Used and Unused Official Receipts: There are seventy-three (73) booklets and two hundred-thirty three (233) pieces of official receipts which remain unused as of March 1, 2013, to wit: Name of Accountable Form Quantity Inclusive Serial Number SC ORs 19 booklets 3886001-6500 3886551-7000 PHILJA ORs 7 booklets 643601-3650 643701-4000 UP LRF ORs 8 booklets 0725601-6000 DOJ ORs 10 booklets 4574001-4500 10 booklets 4574501-5000 10 booklets 4575001-5500 9 booklets 4575501-5950 JDF 30 pieces 3886521-6550 SAJF 46 pieces 1788955-9000 STF 23 pieces 7972928-2950 FF 43 pieces 2206908-6950 MF 29 pieces 643573-3600 LRF 29 pieces 725572-5600 VCF 33 pieces 4573968-4000 Total 73 booklets & 233 pieces 3.

For the Fiduciary Fund (FF): The audit of the court's Fiduciary Fund (FF) account showed an outstanding balance of Four Hundred Seven Thousand Eight Hundred Seventy-Four Pesos (₱407,874.00) and upon reconciliation of the said balance against the court's LBP Savings Account, it disclosed a shortage of Seventy-One thousand Nine Hundred Pesos (₱71,900.00), which was restituted by Redofia on March 21, 2013. The detailed computation was presented below: Unwithdrawn Fiduciary Fund per audit, beginning Balance as of Sept. 30, 2004: ₱258,384.00 Add: Collections (10/1/2004 to 2/28/2013) 1,041,710.00