THE Office of the Ombudsman Mindanao found a collection agent from the Bureau of Internal Revenue (BIR) in Agusan del Norte guilty of grave misconduct and serious dishonesty after she lied about her unremitted collections.
Found guilty of grave misconduct and serious dishonesty is Marlyn M. Casals, revenue officer I, who failed to account for and remit the amount of P139,020.10.
Graft Investigation and Prosecution Officer I Gil Norman D. Ciudadano, in a resolution dated January 30, found Casals guilty of such based on the complaint filed by the Commission on Audit XIII represented by state auditor III Rodelo I. Cabrera.
In their complaint filed on February 17, 2009, Cabrera said they had found Casals to have incurred a cash shortage of P139,020.10 after their office conducted a cash and accounts examination covering the period of August 1, 2005 to January 30, 2009. Their office then demanded for the respondent to produce the missing funds and to submit a written explanation within 72 hours.
Complainant said that Casals had forwarded her written explanation on April 1, 2009 and was able to complete the cash shortage on November 8, 2010.
In a counter-affidavit, respondent denied the said allegations, saying that sometime in January 2006 her immediate supervisor, Virginia E. Lagura requested for some of her Revenue Official Receipts (RORs) to be used for tax collections in Butuan City.
Casals said that without her knowledge and consent, her supervisor allowed seizure agent Alma R. Villa to use her RORs and Villa was not able to remit her collections.
Upon Casals's request, BIR Internal Auditor Rudy Simporios conducted an initial internal audit on her total accountability, wherein her unremitted collections amounted to P429,365.14. After the said initial audit, revenue district officer Edilberto C. Radaza took nine stubs of the respondent's unused RORs and gave it to her supervisor who then allowed seizure agent to use it.
When the final internal audit was completed, Radaza then advised the respondent that the total unremitted collections had amounted to P1,110,811.88. Casals then issued a memorandum to her supervisor and the seizure agent to account for the unremitted collections from her RORs given to them.
After several remittances done by her supervisor and the seizure officer, COA still had founded total unremitted collection of P P139,020.10 during the cash examination on her account that she had refunded.
Casals also said that she is not in possession of the unremitted collections nor did she misappropriate such.
Ciudadano said in his resolution that there is substantial evidence to hold the respondent guilty of misconduct, as she showed "remiss of her duties, clearly disregarded and intentionally violated established rules when she failed to account for and remit the amount of P139,020.10 upon demand on March 13, 2009." The respondent was said to have fully refunded the cash shortage on November 8, 2010 which is about eight months after the 72 hour demand.
"The Office finds unjustifiable respondent's defense that she is not liable for administrative offenses charged because she was not in possession of the shortage and the RORs issued are those which she left with her supervisor. Being a Revenue Officer I, she is accountable for the funds collected and the issued RORs," the resolution read.
Ciudadano also said that there is also substantial evidence to hold the respondent guilty of serious dishonesty under Section 3 of the Rules on Administrative Offense for Dishonesty as it involves money wherein the respondent is directly responsible. The resolution added that the respondent also failed to "rebut the legal presumption that she had misappropriated the P139,020.10 and used it for her personal use."
The resolution ordered for Casals dismissal from service which includes "accessory penalties of cancelation of eligibility, forfeiture of retirement benefits, and the perpetual disqualification from re-employment in the government service."
The resolution also ordered that the fine will be converted into the amount of her last salary for one year, which she can pay at the Office of the Ombudsman, in the event that the penalty cannot be enforced due to her separation from service. The fine can also be deducted to the respondent's retirement benefits, accrued leave credits or any receivable from the government.
Moreover, the resolution also ordered BIR in Butuan City regional director Norberto D. Vitug to implement the dismissal penalty to Casals 10 days from the receipt of the resolution.