Administrative Order No. 101




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Administrative Order No. 101, July 9, 1964 ] REPRIMANDING MR. PACIFICO QUINEZ, ACTING PROVINCIAL TREASURER OF TARLAC This is an administrative case against Mr. Pacifico Quinez, Acting Provincial Treasurer of Tarlac, for misuse of trust funds in the amount of P91,403.66 as of January 31, 1962, in violation of section 614 of the Revised Administrative Code. Respondent in his letter of February 15, 1962, to the Auditor General, through the Secretary of Finance, admitted having used trust funds amounting to P216,538.62 as of January 31, 1962, in payment of expenses payable from local funds owing “to the slow receipt of expected revenues on one hand, and the rather fast rate of expenditure on the other hand.” Said letter shows that he was then well aware of the illegality of using trust funds for purposes other than those for which they are held in trust and therefore sought official sanction for the continued use of trust funds for local expenditures. In its 1st indorsement of March 27, 1962, the Department of Finance not only disauthorized further misuse of trust funds but also required respondent to explain why no disciplinary action should be taken against him for illegal use of trust funds in the amount of P193,660 as of January 31, 1962. In his answer dated May 7, 1962, respondent again admitted the illegal application of trust funds but claimed that the sum involved amounted to P91,403.66 only. The Department accepted the reduced amount as correct and forthwith formally charged him with misusing the same. In a letter dated August 3, 1962, to the Secretary of Finance, respondent made a complete denial of the charge, claiming that there could have been no basis for the charge of misusing trust funds had the proper adjustment entries been made, presenting as evidence certified true copies of the ledger sheet and the special journal vouchers, which contained the various adjustments. Respondents explanation is not satisfactory.1aшphi1 He admitted misusing trust funds and even went to the extent of correcting the amount involved, for which reason he cannot now claim that he was never guilty of illegal use of trust funds. As stated by the Secretary of Finance, the so-called adjustments, made in the month of June 1962 after formal charges had been filed, are but an eleventh-hour attempt to extricate himself from a difficult situation of his own making. However, it appears that respondent was able to liquidate the overdraft in the trust funds within a short time. Wherefore, and upon the recommendation of the Secretary of Finance, Acting Provincial Treasurer Pacifico Quinez is hereby reprimanded and warned that a repetition of similar offense will be dealt with severely. Done in the City of Manila, this 9th day of July, in the year of Our Lord, nineteen hundred and sixty-four. (Sgd.) DIOSDADO MACAPAGAL President of the Philippines By the President: (Sgd.) JUAN S. CANCIO Acting Assistant Executive Secretary The Lawphil Project - Arellano Law Foundation