Bibas v. VISAYAS

CARPIO MORALES, J.:

Lourdesita M. Bibas (petitioner) assails via this petition for review the Court of Appeals Resolution of June 16, 2005 dismissing her original action for certiorari and Resolution of April 6, 2006 denying her motion for reconsideration. Subject of petitioner's petition before the appellate court was the August 3, 2004 Order of the Office of the Ombudsman in Visayas (Ombudsman) finding her guilty of Dishonesty and dismissing her from government service. Prior to her dismissal, petitioner was Disbursing Officer II in the City Treasurer's Office, Silay City.

One of her duties as such included releasing of salaries for regular and casual employees of the Silay City government. Before each payday, she and her fellow disbursing officers would secure cash advances to defray the salaries, and after disbursement, they would present to their immediate supervisors the payrolls and remaining funds left in their possession. The supervisors would then issue the corresponding receipt for the returned funds.

On November 6, 2002, State Auditors Sheila S. Velmonte-Portal (Sheila) and Rogelio D. Acot (Acot) examined the cash and accounts of petitioner - the period covered by the audit is disputed by the parties. After the audit examination, Sheila sent to petitioner a demand letter inadvertently dated November 15, 2001 - the correct date being November 15, 2002 - stating thus: x x x x This is to inform you that in the examination of your cash and accounts as Disbursing Officer of Silay City on November 6, 2002, it was found that your cash was short by P990,341.10. This shortage was arrived at as follows: Accountability Cash Advance Unliquidated balance as of 5/31/02 P 993,337.35 Balance per last cash exam June 6/02 383,328.91 June 6-Nov.

6 11,525,082.55 Sub-total 12,901,748.81 Credits to Accountability: Settlements June 6 - Nov. 6 11,728,822.71