Department Of Finance-Revenue Integrity Protection Service v. Office Of The Ombudsman

CARANDANG, J.:

Before this Court is a Petition for Certiorari1 assailing the Joint Resolution2 dated September 30, 2016 and the Joint Order3 dated February 28, 2017 of respondent Office of the Ombudsman (Ombudsman) in OMB-C-C-13-0371 and OMB-C-F-13-0014. The Ombudsman dismissed the complaint4 filed by petitioner Department of Finance-Revenue Integrity Protection Service (DOF-RIPS) against respondent Miriam Y. Casayuran (Casayuran), under the following cases: A) In OMB-C-C-13-0371, for violation of Section 7 of Republic Act No. (R.A.) 3019, otherwise known as the "Anti-Graft and Corrupt Practices Act", and Section 8 of R.A. 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees; and Articles 171 and 183 of the Revised Penal Code (RPC) (Criminal Charges);5 B) In OMB-C-A-13-0346, for violation of Executive Order (EO) No. 6 dated March 12, 1986 and the Reasonable Office Rules and Regulations, as well as Grave Misconduct and Serious Dishonesty (Administrative Charge);6 and C) In OMB-C-F-13-0014, Section 2 of R.A. 1379 (Forfeiture Case).7 Antecedents Casayuran was appointed as Clerk II in the Bureau of Customs (BOC) on February 13, 1990.8 On April 24, 1996, she purchased Condominium Unit No. 1615-D, located at the 16th floor of Central Park Condominium, Jorge St., Pasay City, with an area of 21 square meters for P506,100.00 (Pasay condominium).

Its terms of payment are as follows: (1) P76,000.00 as downpayment; (2) on or before March 15, 1996, 24 monthly installments of P5,500.00; and (3) on or before March 15, 1998, 180 monthly installments of P5,457.00.9 On January 26, 1998, Casayuran was appointed as Customs Operations Officer III.10 In the same year, she purchased a house and lot located at Phase K-1, Lot No. 31, Stallion Homes 600, San Jose Del Monte, Bulacan, for P271,000.00 (Bulacan property). It was payable for 25 years, in 300 monthly installments of P3,938.40.11 Sometime in 2003, Casayuran purchased a Toyota Revo (Revo) worth P675,000.00.12 To pay for the Revo, she obtained a loan from the bank amounting to P20,000.00.13 In 2007, Casayuran purchased a Nissan Sentra (Sentra) worth P660,000.00, for which she made a down payment of P132,000.00.14 She also executed a Promissory Note with Chattel Mortgage15 in favor of Robinson's Savings Bank which mandated her to pay the remaining balance of P528,000.00 in 48 equal monthly installments of P15,728.00.16 Casayuran purchased a Nissan X-Trail (X-Trail) worth P1,473,544.00 on April 10, 2010.

She paid a down payment of P217,000.00 and executed a Promissory Note with Chattel Mortgage in favor of Philippine Savings Bank to cover the balance of P1,256,544.00.17 The balance was to be paid in 48 monthly installments of P26,178.00.18 On October 17, 2013, the DOF-RIPS, through Graft Prevention and Control Officers Josefel C. Gadin and Eduardo G. Josue, filed a Complaint-Affidavit19 initiating criminal, administrative, and forfeiture charges against Casayuran.20 The DOF-RIPS alleged the following violations of Casayuran: 1) Criminal charges a. Section 8 of R.A. 6713 in relation to Section 7 of R.A. 3019 - Casayuran did not file her Statement of Assets, Liabilities, and Net Worth (SALN) for the calendar years (CY) 1995, 1997, and 1998, as per the certification of the Human Resources Management Division of the BOC and the May 28, 2013 letter of the OMB's Public Assistance Bureau.21 b. Articles 171 and 183 of the RPC - Casayuran, as a government employee, was duty-bound to disclose the truth in her SALN.1a⍵⍴h!1 However, she did not disclose her Bulacan property in her SALN for CY 1998 onwards and the Sentra in her SALN for CYs 2007, 2010, and 2011.22 2) Forfeiture charge under Section 2 of R.A.

1379 - Casayuran acquired wealth that was manifestly out of proportion to her lawful income,23 as illustrated below: Year Monthly Salary as per SALN and/or Service Record (in PhP) Properties Acquired with Total Amounts (in PhP) Monthly Amortization based on Deeds of Sale/Mortgages (in PhP) Monthly Amortization Payments based on loan reduction amounts in SALN (in PhP) 1990-1993 2,250 - - - 1994 3,072.00 - - - 1995 4,072.00 - - - 1996 5,095.00 Pasay Condominium (506,100.00) payable until 2013 Downpayment: 76,000.00 5,500.00 4,793.75 1997 5,895.00 - 5,500.00 4,793.75 1998 12,206.00 Bulacan property (271,000.00) until 2023 5,500.00 3,938.40