am_p-15-3298_2015

Republic of the Philippines SUPREME COURT Manila FIRST DIVISION A.M. No. P-15-3298 February 4, 2015 [Formerly A.M. No. 10-11-120-MTC] RE: REPORT ON THE FINANCIAL AUDIT CONDUCTED AT THE MUNICIPAL TRIAL COURT, BALIUAG, BULACAN SERENO,CJ: This is an administrative matter stemming from a financial audit conducted at the Municipal Trial Court in Baliuag, Bulacan, on the books of accounts of Ms. Anita S. Cruz, former Clerk of Court; Ms. Adelina A. Ramirez and Ms. Emilia A. Miranda, Officers-in-Charge (OICs)/Clerks of Court of said court, covering the period 1 March 1985 to 31 July 2008. On 11 March 2009, the Audit Team issued a Financial Audit Report1. It directed, among others, Ms. Cruz to explain in writing why she should not be held administratively liable for the late remittances of collections for the Fiduciary Fund account, which had accumulated to Pl,230,780; and Ms. Miranda to restitute the shortage in the amount of ₱980,234 and to explain in writing why she should not be administratively dealt with for the shortages incurred for the different fund accounts.

On 11 and 13 March 2009, two separate Memoranda2 was mailed to the abovementioned court personnel. In her letter3 dated 28 April 2009, Ms. Cruz explained that the delay in the remittances of Fiduciary Fundcollections amounting to 1,230,780, as of September 2004, admittedly occurredwhen she lost track of her duties as accountable officer because of family problems and health conditions. She recounted that her mother died of cancer in December 2000.

In June 2001, her uncle, who acted as her father, also died of lung cancer. The following year, in April, her brother died of acute leukemia. In May of same year, her father-in-law also succumbed to cancer of the pancreas.

In April 2003, her husband died due to heart attack. In 2004, Ms. Cruz herself was diagnosed with colon cancer. Attached to her letter were the Death Certificates of her family members.

On 10 February 2008, Ms. Cruz retired from the service.4 With respect to Ms. Miranda, she failed to comply with the directives addressed to her through Memorandum dated 13 March 2009, which was reiterated in another Memorandum dated 24 September 2009.5 In a letter6 dated 11 March 2010, Ms. Miranda filed her resignation as Court Interpreter, effective immediately due to health reasons. On 15 October 2010, the Office of the Court Administrator (OCA) issued a Memorandum7 with the following recommendations: 1. This report be docketed asa regular administrative complaint against MS.

EMILIA A. MIRANDA, former OIC-Clerk of Court, Municipal Trial Court, Baliuag, Bulacan, for dishonesty, gross neglect of duty, and grave misconduct; and against Ms. Anita Cruz for failureto deposit her collections on time depriving the court of the interest earned if the same were deposited on time; 2. The DIRECTIVE to Ms. EMILIA A. MIRANDA, former OIC-Clerk of Court, be REITERATED within ten (10) days from receipt of notice to: 2.1. RESTITUTE the shortages incurred on the following funds: Fund Amount Fiduciary Fund ₱565,000.00 Schedule 2 Special Allowance for the Judiciary Fund 83,036.40 Schedule 1 Mediation Fund 315,500.00 Schedule 3 Judiciary Development Fund 7,754.00 Schedule 4 Victim's Compensation Fund 730.00 Schedule 5 Legal Research Fund 8,213.60 Schedule 6 Total