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	AM No. P-06-2211 2010-11-23	OCA v. MS. ROSEBUEN B. VILLETA PER CURIAM
Clerks of court are not supposed to keep funds in their custody. They have the duty to immediately deposit their collections in authorized government depositories and failure in this regard constitutes gross neglect of duty. Moreover, failure to comply with pertinent Court circulars designed to promote full accountability for public funds is not only gross neglect; it also constitutes grave misconduct.[10]
	AM NO. P-05-2065 2009-04-02	REPORT ON FINANCIAL AUDIT CONDUCTED ON BOOKS OF ACCOUNTS OF MR. AGERICO P. BALLES PER CURIAM
WHEREFORE, Agerico P. Balles is hereby found GUILTY of gross neglect of duty and is ordered DISMISSED from the service. Except for leave credits already earned, his retirement benefits are FORFEITED, with prejudice to reemployment in any government agency, including government-owned and controlled corporations. The Civil Service Commission is ordered to cancel his civil service eligibility, if any, in accordance with Section 9, Rule XIV of the Omnibus Rules Implementing Book V of Executive Order No. 292.[15]
	AM No. MTJ-06-1620 2009-01-30	INITIAL REPORT ON FINANCIAL AUDIT CONDUCTED AT OFFICE OF CLERK OF COURT PER CURIAM
Respondent's restitution of the shortages he incurred does not free him from the consequences of his wrongdoing and erase his administrative culpability.[22]