Facts:

The case at hand involves Normalyn P. Nacuray, a Clerk III in the Office of the Clerk of Court at the Regional Trial Court (RTC) in Manila. The events leading to this case began with a financial audit conducted on April 22, 2003, prompted by a report from the incumbent Clerk of Court, Atty. Jennifer H. dela Cruz-Buendia. The report indicated that Nacuray had tampered with entries in the duplicate copies of the Court's official receipts. The anomaly was uncovered when a representative from Summit Guarranty and Insurance Co. requested a certification for an official receipt dated April 15, 2003, which showed a discrepancy between the original receipt and the duplicate copy, with the latter reflecting a lesser amount of P20,000.00 instead of P40,000.00.

The audit team focused on collections made from July 1999 to April 2003, during which it was found that most tampering occurred between November 2002 and April 2003. Nacuray, who had been the cashier since October 4, 1999, ...

Facts:

Background of the Case:
The case arose from a financial audit conducted on April 22, 2003, in the Office of the Clerk of Court, Regional Trial Court (RTC), Manila. The audit was initiated after the incumbent Clerk of Court, Atty. Jennifer H. dela Cruz-Buendia, reported that one of the clerks, respondent Normalyn P. Nacuray, had tampered with entries in the duplicate copies of the Court's official receipts.

Discovery of the Anomaly:
The discrepancy was discovered when a representative from Summit Guaranty and Insurance Co. requested certification for OR No. 17792985 dated April 15, 2003. The original receipt showed an amount of P40,000.00, while the duplicate copy reflected only P20,000.00. This inconsistency prompted a deeper investigation.

Audit Findings:
Respondent Nacuray, who was assigned as cashier from October 4, 1999, until the audit, was found to have altered the amounts in the duplicate copies of official receipts. She admitted to understating the amounts in the duplicates, which were submitted to the Supreme Court, while reflecting the correct amounts in the original and triplicate copies.

Financial Shortages:
The audit revealed significant shortages in the Judiciary Development Fund (JDF), General Fund (GF), and Legal Research Fund (LRF), totaling P777,773.86. Specific discrepancies included:

• JDF: P690,979.48
• GF: P84,014.81
• LRF: P2,779.57

Criminal Charges:
Respondent was charged with Malversation of Public Funds through Falsification of Public Document (Criminal Case No. 03-213348). The Supreme Court suspended her from service pending the resolution of the case.

Issue:

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Ruling:

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Ratio:

1. Dishonesty and Gross Misconduct:

   • Respondent admitted to falsifying official receipts and misappropriating public funds. Her actions violated the norms of public accountability and the trust reposed in her as a judicial employee.
   • Public servants, especially those in the judiciary, are held to the highest standards of honesty and integrity.

2. Severity of the Offense:

   • Misappropriation of judiciary funds constitutes gross dishonesty and grave misconduct, which are grave offenses punishable by dismissal under Section 52, Rule IV of the Uniform Rules on Administrative Cases in the Civil Service.
   • Personal financial difficulties do not justify the misuse of public funds.

3. Accountability and Public Trust:

   • The Constitution mandates that public office is a public trust. Public officials and employees must serve with utmost dedication, honesty, and loyalty.
   • Respondent’s failure to explain the shortages and her refusal to face the charges demonstrated her guilt and disregard for accountability.

4. Judicial Integrity:

   • Dishonesty and malversation of public funds are intolerable in the judiciary. Such actions undermine public confidence in the justice system and warrant severe penalties to maintain the integrity of the courts.