Discussion Sheet
Note: Compilation of Discussion Sheets will be passed as a course requirement at the end of the semester.
NAME OF STUDENT GEANELLE R. ESPERON
REPORTER / REPORT
Reporter #5
NUMBER
The OCA, in its memorandum dated April 18, 2006, had the following findings: (1)
there was a shortage of P545.00 in remittances to the General Fund; (2) a cash
shortage of P24.00 in the Sheriffs General Fund; and (3) Atty. Kho did not deposit
on time in the authorized depository bank the collections for the Fiduciary Fund
(P60,000) and Special Allowance for the Judiciary Fund (P5,000). It also noted that
Atty. Kho had already restituted the P545.00 and P24.00 cash shortages.
ISSUE / VIOLATION Whether or not Atty. Kho violated CANON 1 of the Code of Professional Responsibility.
PLOT TWIST Even if he has complied with the directives, the complaint still ensued.
RULING RTC:Yes.
The failure to remit the funds in due time constitutes gross dishonesty and gross misconduct. It
diminishes the faith of the people in the Judiciary. Dishonesty, being in the nature of a grave
offense, carries the extreme penalty of dismissal from the service even if committed for the first
time. However, Kho showed remorse by immediately restituting the cash shortages and
complying with the directives of the audit team. And considering that this is his first offense, we
find that the penalty of P10,000 fine is sufficient.
SC: He is ordered to pay a FINE of P56, 000 within ten days from receipt of this
resolution.
GUIDING PRINCIPLE You cannot escape the responsibility of tomorrow by evading it today.
REMARKS
NOTES IN GROUP
DISCUSSION