A.M. No. P-03-1755 - JUDGE MANUEL S. SOLLESTA, COMPLAINANT, VS. SALVACION B. MISSION.

Ruling

WHEREFORE, respondent Salvacion B. Mission, Clerk of Court II of the MCTC of Banga-Tantangan, South Cotabato is hereby found to have violated Supreme Court Circular Nos. 32-93; 13-92 and 5-93 by converting into her personal use and benefits her cash collections in the amount of PH171,450.00. It is hereby recommended that she be ordered to pay a fine of PH10,000.00 with a warning that a repetition of the same or similar act shall be dealt with more severely. Respectfully submitted. In its Memorandum addressed to Justice Reynato S. Puno, Chairman of the Second Division of this Court, the OCA agreed with the findings of Judge Ayco. However, the OCA recommended that instead of being fined, respondent should be dismissed from the service. We agree with the recommendation of the OCA. Based on the result of the examination it conducted, the COA found respondent guilty of the following infractions: first, for having incurred a cash shortage in her accountability amounting to P171,450.00, which consists of undeposited collections in the amount of P93,450.00 and unliquidated cash advance of P78,000.00; second, for withdrawing from the authorized depositary bank, amounts in her custody without the requisite court orders; third, for delay in the deposit of her collections with the authorized depositary bank and in the remittance of her JDF collections to the Supreme Court; and fourth, for failing to remit to the National Treasury interests earned from deposits of the Trust Fund. As to the first infraction, there is no question with respect to respondents guilt because she admits that she misappropriated to her own use and benefit part of her collections of the JDF and the courts Trust Fund. The only issue that needs to be resolved is whether or not respondent should still be held liable in view of the fact that she has already fully restituted the amount she had embezzled. We rule in the affirmative. Respondents misappropriation of public funds for her personal benefit constitutes dishonesty which is punishable both administratively and criminally. [13] Even if she is able eventually to return the full amount she misappropriated, such restitution will certainly not exonerate her from liability. [14] Anent the second charge, respondent did not dispute the findings of the investigating team that she withdrew deposited amounts in her custody totaling P78,000.00 even without the required court orders. Section B (1) of Circular 50-95 [15] and Circular 13-92 [16] require that the presiding judge and the clerk of court concerned must sign the withdrawal slips for the withdrawal of the courts fiduciary funds. Said Circulars further require that a withdrawal slip must be accompanied by an order from the court that has jurisdiction over the subject matter involved. In the present case, the investigating team found that five withdrawal slips, while signed by respondent and the presiding judge, were not accompanied by the requisite court orders. We have already held