DECISION NO.

2022-322
May 30, 2022

Subject: Request for relief from property accountability of Ms. Leola Malveda, Administrative
Assistant III, General Services Office, Provincial Government of Batangas, for the loss
through robbery in May 2010 of computer ink cartridges valued at P508,060.00

DECISION

FACTS OF THE CASE

Before this Commission is the request for relief from property accountability of Ms. Leola Malveda, Administrative
Assistant III, General Services Office (GSO), Provincial
1
Government of Batangas, for the loss through robbery in May 2010 of
computer ink cartridges valued at P508,060.00.

On May 10, 2010 at around 2 a.m., Security Guard (SG) I Juvy E. Fabicon, while conducting a roving inspection,
discovered that the padlock of the steel door of the GSO warehouse was broken. SG Fabicon immediately reported the incident to
SG II George Lagrisola, security personnel on duty of the Provincial Public Order and Safety Services Office (PPOSSO). At 4 p.m.
of the same day, Ms. Malveda was notified through text message by SG Lagrisola about the incident. Thereafter, Ms. Malveda and
SG Lagrisola2 proceeded to the site and conducted inspection. They found that several cartridges of computer ink valued as
P410,330.00 were missing. On May 13, 2010, 3another inventory was conducted, which revealed that additional cartridges of
computer ink were missing valued at P97,730.00, thus bringing the total amount of loss to P508,060.00.

4
On May 11, 2010 at 8:30 a.m., SG Lagrisola reported the incident to the police authority per Certification dated May 14,
2010 of Police Superintendent Manuel Manalo Abu, Chief of Police, Batangas City Police Station.

5
The Spot Report 6dated May 14, 2010 of the Batangas Provincial Crime Laboratory Office, Camp General Miguel Malvar,
and Police Final Report dated August 1, 2016 of the Batangas City Police Station, stated that the unidentified suspect/s gained
entry to the stockroom of the GSO warehouse by cutting the lock of the steel roll-up door using an electric grinder tapped to the
live wire of the aircon switch beside the other building.

The loss was not reported

7
immediately to the Office of the Provincial Auditor but a request for relief from accountability
was filed on June 7, 2010, or after 28 days from the discovery of the loss on May 10, 2010.

The Audit Team Leader (ATL) and the Supervising Auditor, Team R4A-01, Province of Batangas, in their undated
Investigation Report, recommended that the request for relief from property accountability be denied due to the following:

8
1) The notice of loss was not reported to the auditor within 30 days as required under Section 378 of Republic Act
(RA) No. 7160, the Local Government Code of 1991.

2) SG Fabicon and SG Lagrisola did not report the incident immediately to their superior and to the police authority.
Even the person in-charge of the stockroom (Ms. Malveda) was informed only at around 4:00 p.m. on May 10,
2010 or 14 hours after the discovery of the incident. Likewise, the police authority was informed only the
following day, on May 11, 2010 at about 8:30 a.m.

3) There was no investigation report from the PPOSSO on the alleged robbery incident.

9
4) The letter of then Governor Vilma Santos to the then ATL of Batangas Province, recommending approval of the
request for relief from accountability has no stamp of receipt by the Commission on Audit (COA).

5) The Final Report was issued by the Batangas Police Station only on August 1, 2016 with the statement that
continuous investigation is being conducted by their office for possible identification of the suspect/s.

6) There was no sworn statement/affidavit of SG Lagrisola, the guard on duty at the time of the robbery incident.
10
He
was already retired from the government service effective May 2015. On the other hand, the affidavit of the
roving guard, SG Juvy Fabicon was submitted only on February 16, 2017.

11
The Officer-in-Charge (OIC) Regional Director, COA Regional Office No. IV-A, under his 6 th Indorsement dated May 15,
2017, likewise recommended the denial of the request for relief.

ISSUE

The issue to be resolved is whether the request of Ms. Leola Malveda for relief from accountability is meritorious.
DISCUSSION

This Commission finds the request for relief meritorious.

12
Foremost, it should be clarified that based on the Inventory of Supplies as of December 31, 2010, the lost items were
under the accountability of Mr. Noel R. Rocafort, Officer of the GSO, and the actual value of items lost is not P508,060.00, as
earlier reported to the police investigators, but P494,794.00, to wit:

Items Unit Value Amount

1 HP 21 Black 107 P1,150.00 P123,050.00

2 HP 28 18 1,248.00 22,464.00

3 HP C8728A 20 1,450.00 29,000.00

4 HP Ink 21 100 1,240.00 124,000.00

5 HP Ink 22 73 1,350.00 98,550.00

6 HP Ink 60 black 35 1,258.00 44,030.00

7 HP Ink 60 colored 25 1,400.00 35,000.00

8 HP Laserjet 12A 4 4,675.00 18,700.00

Total P494,794.00

13
The discrepancy of P13,266.00 (P508,060.00 less P494,794.00) is explained in the 3 rd Indorsement dated February 10,
2017, of Mr. Jose O. Pastor, Jr., OIC, Provincial GSO. As stated in the letter, the amounts that were reported to the police
investigators are based on the bidding prices of the items. Thus, the amount subject of this relief is hereby rectified to
P494,794.00.

Likewise, the accountability for the items is shared by Mr. Noel Rocafort being the14accountable officer on record, and Ms.
Malveda, being the actual custodian and/or the personnel in-charge of the office supplies.

Furthermore, the issues posed for resolution in every request

15
for relief from property accountability are: 1) whether the
documentation required under COA Memorandum No. 92-751 dated February 24, 1992 have been substantially complied; and
2) whether the accountable officer was at fault or negligent in the safekeeping of the government property.

As to the first issue, this Commission finds that the requirements and supporting documents submitted to support the
request for relief substantially complied with the provisions of COA Memorandum No. 92-751. Firstly, Ms. Malveda filed her
request for relief to the auditor on June 7, 2010, or after the lapse of 28 days from the date of the loss of the ink cartridges which
is tantamount to notification. Secondly, the request for relief is supported with documentary evidence such as: 1) Spot Report
dated May 14, 2010 of the Batangas Provincial Crime Laboratory Office, Camp General Miguel C. Malvar; 2) Police Final Report
dated August 1, 2016 of the Batangas City Police Station; 3) Letter of Governor Vilma Santos recommending approval of the
request for relief from accountability; 4) Affidavit of the roving guard, SG Juvy Fabicon; and other pertinent documents.

16
Anent the second issue, Section 105(1) of Presidential Decree No. 1445 provides, viz.:

Measure of liability of accountable officers.

Every officer accountable for government property shall be liable for its money value in case of improper
or unauthorized use or misapplication thereof, by himself or any person for whose act he may be
responsible. He shall likewise be liable for all losses, damages, or deterioration occasioned by negligence
in the keeping or use of the property whether or not it be at the time in his actual custody. (Underscoring
supplied)

In fine, an accountable officer may be held liable if there is fault or negligence on his/her part that may have occasioned
the loss.

Negligence is defined as the omission to do something which a reasonable man, guided by those considerations which
ordinarily regulate the conduct of human affairs, would do, or the doing of something which a prudent and reasonable man would
17 18
not do. It is the failure to observe that degree of care, precaution, and vigilance which the circumstances justly demand. Stated
otherwise, negligence is want of care required by circumstances. Its application depends upon the situation the parties are in, and
the degree of care and vigilance which the prevailing circumstances reasonably require.

This Commission finds no negligence on the part of Ms. Malveda and Mr. Rocafort in safekeeping the ink cartridges. The
warehouse, where the stolen ink cartridges were located, was properly locked and a security guard was assigned to the area. Based
on the Police Final Report, the unknown perpetrators used force to cut the lock to gain entry. Thus, the loss was clearly due to
robbery, which is beyond the control of the accountable officers.

RULING

WHEREFORE, the request for relief from property accountability of Ms. Leola Malveda, Administrative Assistant III,
General Services Office, Provincial Government of Batangas, for the loss through robbery in May 2010 of computer ink
cartridges, in the amount of P494,794.00 is hereby GRANTED.
 (SGD.) RIZALINA NOVAL JUSTOL
Chairperson

(SGD.) ROLAND CAFÉ PONDOC (SGD.) MARIO GONZALES LIPANA

Commissioner Commissioner

Attested by:

(SGD.) BRESILO R. SABALDAN

Director IV
Commission Secretary

Copy furnished:

Ms. Leola Malveda

Mr. Noel R. Rocafort
Office of the General Services
Capitol Site, Batangas City

The Audit Team Leader

Audit Team R4A-01, Local Government Sector-A-Province of Batangas
Capitol Compound, Batangas City

The Supervising Auditor

Local Government Sector-A-Province of Batangas
Capitol Compound, Batangas City

The Regional Director

Commission on Audit Regional Office No. IV-A
Quezon City

The Director
Information Technology Office
Administration Sector

The Assistant Commissioners

Local Government Audit Sector
Commission Proper Adjudication Sector

All of this Commission

RLU/esz/CTS-eel/erd-DVG/RGA/
CPCN 2016-1110

1 Rollo, p. 11.

2 Rollo, p. 8.

3 Rollo, p. 7.

4 Rollo, p. 48.

5 Rollo, p. 47.

6 Rollo, p. 28.

7 As stamped received in the letter-request for reliedf from accountability dated May 21, 2010; rollo, p. 49.

8 Credit for Loss Occurring in Transit or Due to Casualty. - When a loss of government property occurs while the same is in transit or is caused by fire, theft, force majeure, or other casualty, the
officer accountable therefor or having custody thereof shall immediately notify the provincial or city auditor concerned within thirty (30) days from the date the loss occurred or for such longer
period as the provincial, city or municipal auditor, as the case may be, may in the particular case allow, and he shall present his application for relief, with the available evidence in support
thereof. An officer who fails to comply with this requirement shall not be relieved of liability or allowed credit for any such loss in the settlement of his accounts.
9 Rollo, p. 31.

10 Rollo, p. 53.

11 Rollo, p. 66.

12 Rollo, pp. 16-27.

13 Rollo, pp. 50 and 54.

14 As stated in paragraph 3 of the Affidavit of Ms. Leola Malveda, rollo, p. 10.

15 Documentation on Petitions/Requests for Relief from Accountability.

16 Government Auditing Code of the Philippines.

17 McKee vs. Intermediate Appellate Court, G.R. No. L-68102, July 16, 1992.

18 Valenzuela vs. Court of Appeals, G.R. No. 115024, February 7, 1996.