Case Summary (A.M. No. MTJ-94-949)
Background of the Case
The proceedings stem from a letter dated June 10, 1992, from Mr. Ramon O. de Vera, a State Auditor, referring to an earlier communication from Mr. Jose C. Cabarles, a Provincial Auditor regarding the cash and accounts examination of respondent Deogracias K. del Rosario. The examination revealed one missing official receipt (General Form 13-A, SN 9797272), which the respondent, as the accountable officer, was required to account for. Further discrepancies were noted, including untimely reporting of collections and unsatisfactory documentation.
Internal Memorandums and Directives
Following the audit report, several memorandums were issued by the OCA, urging respondent Del Rosario to resolve the accountability issues before assuming his judicial role. These directives included requests for explanations regarding missing documentation and warnings of potential administrative charges for non-compliance. Despite these repeated requests, Del Rosario failed to provide satisfactory responses or documentation.
Formal Charges and Findings
Ultimately, the OCA filed formal charges against Del Rosario, citing grave misconduct and negligence due to his failure to account for the missing receipt, non-compliance with records submission requirements, and possible fraudulent implications stemming from the lack of prompt reporting as mandated by the Commission on Audit (COA) circulars. The charges encapsulated his overall failure to maintain the standards expected of an accountable officer.
Del Rosario's Defense
In response to the charges, Del Rosario contended his defense based on a belief that attending a seminar for judges sufficed for resolving his accountabilities. He also cited office inefficiencies, a lack of formal turn-over documents when he assumed his position, and attempted to justify the missing receipt by referencing past incidents of office burglary and his prior positive audit history.
Administrative Recommendations and Court Analysis
The Office of the Court Administrator recommended sanctions against Del Rosario, underscoring the need for accountability amidst gross negligence illustrated by ignoring multiple official communications. Despite acknowledging the absence of damages incurred due to the missing receipt, the OCA
...continue readingCase Syllabus (A.M. No. MTJ-94-949)
Background of the Case
- This case involves a formal charge against Atty. Deogracias K. del Rosario, who was the Clerk of Court at the Regional Trial Court in San Jose, Antique.
- The charge stemmed from a report received by the Office of the Court Administrator regarding missing accountable forms and irregularities in financial reporting.
- A letter dated June 10, 1992, from Mr. Ramon O. de Vera, State Auditor V, referred to a cash and accounts examination conducted on October 1, 1991, which highlighted discrepancies in respondent’s financial records.
Findings of the Audit
- The audit revealed that one Official Receipt (General Form 13-A) with Serial Number 9797272 was missing and that Atty. del Rosario was the accountable officer for it.
- Significant discrepancies noted included:
- The last reports of collections and deposits dated back to May 1989 and December 1988 for different accounts.
- No records were found for collections and deposits on the Judiciary Development Fund (JDF) from 1987 to 1990 and parts of 1991.
- Regular submissions were only made for the Sheriff Fund’s Report of Collections and Deposits.
- The missing receipt was not part of the series of accountable forms issued to the office.
Subsequent Actions and Recommendations
- Following the audit findings, multiple directives were issued to Atty. del Rosario to explain and reconcile the inconsistencies in his financial records.
- A memorandum dated June 17, 1992, recomm