CASE 2019-0023: RE: REPORT ON THE FINANCIAL AUDIT CONDUCTED AT THE MUNICIPAL TRIAL COURT IN CITIES, CEBU CITY (A.M. NO. P-17-3746, AUGUST 28, 2019, PER CURIAM) (SUBJECT/S: DISHONESTY, MISCONDUCT)

  

DISPOSITIVE:

  

“WHEREFORE, the Court finds Alma Bella S. Macaldo, Records Officer II, and Josefina P. Veraque, Cashier I, both of the Municipal Trial Court in Cities, Cebu City, GUILTY of DISHONESTY AND GRAVE MISCONDUCT. They are DISMISSED from the service, with prejudice to re-employment in any branch of the government, including government owned and controlled corporations. All their withheld salaries, allowances, and benefits, if any, excluding the monetary value of their earned leave credits, and whatever claims they may have with the Government Service Insurance System are FORFEITED in favor of the Judiciary Development Fund and the Special Allowance for the Judiciary Fund accounts. Macaldo  and Veraque are directed to restitute the remaining balance of accountabilities for the Judiciary Development Fund and Special Allowance for the Judiciary Fund.

 

The Financial Management Office of the Office of the Court Administrator is DIRECTED to compute the remaining balance to be paid by Alma Bella S. Macaldo and Josefina P. Veraque, if any, after the application of their earned leave credits, which is based on their service record, certificate of leave credits, notice of salary adjustment, and notice of step increment, if any, as well as withheld salaries and any other benefits that they may be entitled to receive.

 

The Office of the Court Administrator is ORDERED to file the appropriate criminal charges against Alma Bella S. Macaldo and Josefina P. Veraque.

 

Josephine R. Teves, Clerk of Court IV of the Municipal Trial Court in Cities, Cebu City, is likewise found GUILTY of SIMPLE NEGLECT OF DUTY and is SUSPENDED from office for one (1) month and one (1) day. She is ORDERED to IMMEDIATELY RESTITUTE the shortage in the Fiduciary Fund amounting to P28,709.06. She is STERNLY WARNED that a repetition of the same or similar offense shall be dealt with more severely.

 

SO ORDERED.”

 

SUBJECTS/DOCTRINES/DIGEST:

 

WHAT IS DISHONESTY?

 

Dishonesty is the disposition to lie, cheat, deceive, or defraud; untrustworthiness; lack of integrity; lack of honesty, probity or integrity in principle; lack of fairness and straightforwardness; disposition to defraud, deceive or betray.

 

WHAT IS MISCONDUCT?

 

Misconduct is a transgression of some established and definite rule of action, a forbidden act, a dereliction of duty, unlawful behavior, willful in character, improper or wrong behavior.

 

WHEN IS MISCONDUCT GRAVE?

 

It is grave when it involves any of the additional elements of corruption, willful intent to violate the law, or to disregard established rules.

 

CONCLUSION:

 

Tampering of official receipts and over withdrawals from court funds are considered grave misconduct and serious dishonesty.

 

 TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW.

 

SCD-2019-0023-Re – Report on the financial audit conducted at the Municipal Trial Court in Cities, Cebu City

 

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