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REPORT ON FINANCIAL AUDIT CONDUCTED ON BOOKS OF ACCOUNTS OF OIC MELINDA DESEO

This case has been cited 5 times or more.

	AM NO. P-05-1966 2005-10-20	OCA v. MELECIO T. RAMOS SANDOVAL-GUTIERREZ, J.
In "Report on the Financial Audit Conducted on the Books of Accounts of OIC Melinda Deseo, MTC, General Trias, Cavite,[1] we rejected a similar excuse for the mishandling of the Fiduciary Fund collections. We held:"Mrs. Deseo's alleged lack of prior training and orientation in administering Fiduciary Fund collections cannot relieve her of administrative liability. Her collections and deposits of other funds (Judiciary Development Fund and General Fund) are in order. Her responsibilities for these funds are substantially the same as her responsibility for the Fiduciary Fund. It is difficult to believe that she was ignorant of the provisions of Circular No. 50-95. She might, in the beginning, have been unaware of the circular, but surely she could not have remained so far the three years that she was the OIC."
	AM NO. P-00-1372 2005-05-16	ANTONINA A. SORIA v. CLERK OF COURT SALVADOR P. OLIVEROS CHICO-NAZARIO, J.
This Court has ordered the dismissal of clerks of court and other court personnel for failure to deposit fiduciary funds in authorized government depository banks.[29] Since respondent Oliveros has compulsorily retired on 10 August 2004, with twenty-eight (28) years of public service, he can only be fined in this administrative case.[30] Consequently, a fine equivalent to his salary for six (6) months, to be deducted from his retirement benefits is proper.[31] He is likewise ordered to restitute the shortage of P2,813.80.
	AM No. MTJ-03-1473 2003-08-20	MYRA M. ALINTANA DE PACETE v. JUDGE JOSEFINO A. GARILLO PER CURIAM
These provisions are mandatory and designed to promote full accountability for government funds.[19] It is worth emphasizing that the safekeeping of funds and collections is essential to the goal of an orderly administration of justice.[20]
	AM No. P-03-1675 2003-08-06	ELENA F. PACE v. RENO M. LEONARDO QUISUMBING, J.
However, respondent is administratively liable for violation of Supreme Court Circular No. 50-95 governing the release of fiduciary funds. The cash bond forms part of the fiduciary fund and as such, it is covered by said circular requiring a court order to accompany every withdrawal slip. The circular further requires that the presiding judge and the clerk of court must sign the withdrawal slip. These requirements are mandatory because they serve to ensure full accountability for the funds. As repeatedly emphasized by this Court, the fiduciary fund is in the nature of a trust fund. Consequently, amounts pertaining thereto could not be withdrawn without authority of the proper court.[19]
	AM No. P-02-1545 2003-04-02	ZENAIDA C. GUTIERREZ v. RODOLFO V. QUITALIG AUSTRIA-MARTINEZ, J.
As the Officer-in-Charge of the Office of the Clerk of Court, respondent occupies an important function and position in the judiciary.[20] And the fact that he is actually a Sheriff and merely occupies the position of a Clerk of Court in an acting capacity does not diminish the expectation from him to perform all the duties and responsibilities of a Clerk of Court. In the Report on the Financial Audit Conducted on the Books of Accounts of OIC Melinda Deseo, MTC General Trias Cavite,[21] the Court set aside the recommendation of the Office of the Court Administrator to merely admonish an Interpreter, at the same time OIC-Clerk of Court, who failed to comply with Circular 50-95. The Court held that her alleged lack of prior training and orientation in administering Fiduciary Fund collections cannot relieve her of administrative liability; and the Court ordered her suspension for six (6) months and one (1) day without pay.[22]