DECISION NO.

2022-288
January 24, 2022

Subject: Request for relief from property accountability of Ms. Ruth E. Ambion and Ms. Precy
C . Ambion, General Manager and Cashier D, respectively, both of Tagaytay City
Water District, for the loss through robbery of government funds in the total amount
of P1,134,816.95

DECISION

FACTS OF THE CASE

Before this Commission is the request for relief from property accountability of Ms. Ruth E. Ambion, General Manager
(GM) and Ms. Precy C. Ambion, Cashier, both of Tagaytay City Water District (TCWD), for the loss through robbery/hold-up of
government funds in the total amount of P1,134,816.95.1

Petitioners alleged that on Wednesday, August 19, 2015 at around 10:30 to 10:40 in the morning, Ms. Precy C. Ambion and
along with Ms. Mischelle S. Casanova, Supervising Data Encoder and Treasurer of TCWD’s Cooperative, boarded a three door-
2004 Isuzu IPV with plate number SHB-578, driven by Mr. Romel P. De Castro. They were on their way to the Land Bank of the
Philippines (LBP) - Tagaytay City Branch to deposit collections of the previous day. Twenty meters away from TCWD Office and
almost in front of a private school, Tropical Innovative School of Excellence (TISE), the driver slowed down due to slight traffic.2
Thereafter, three unidentified men approached their vehicle. One of them opened the driver’s door which was unlocked from
inside, while the second went to the passenger side where Ms. Ambion was seated. Since the passenger’s door was locked, Ms.
Ambion managed to throw the bag containing the cash collections to the back seat. The third suspect went to the rear door and
apprehended Ms. Casanova and got the money checks. When one of the suspects went at the back of the car, Ms. Ambion ran to a
store near the private school. The suspects fled on board the TCWD car with Ms. Casanova and left her inside the car somewhere
in Batangas.

On September 9, 2015,3 Ms. Ruth E. Ambion and Ms. Precy C. Ambion filed a request for relief from accountability 4 before
the Commission Proper for the loss through robbery of TCWD’s cash collections in the total amount of P1,134,816.95.5

The initial Police Investigation Report6 of the Chief of Police, Tagaytay City confirmed the robbery incident that took place
along the Tagaytay-Amadeo Road, Brgy. Kaybagal Central, Tagaytay City on August 19, 2015. The report stated that the White
Isuzu Fuego service vehicle of TCWD with Plate No. SHB-578 carrying the three employees exited TCWD’s vicinity going to
LBP-Tagaytay City. A few seconds after merging on the south bound road (going to Tagaytay City) direction, the vehicle
encountered slight traffic congestion which prompted the driver to slow down and eventually stop. The driver was surprised when
one of the three suspects opened the driver’s door and bumped him to the passenger side where Ms. Precy C. Ambion was seated.
The two employees managed to run away while the other was left on board. The suspects headed southbound on board the
TCWD’s service vehicle. They carted away P1,500,000.00 cash, LBP checks, Samsung S5 and Samsung Galaxy V cellphones,
P25,000.00 cash belonging to Ms. Ambion, and a college ring owned by Ms. Casanova. These facts were corroborated by the
affidavits executed by Ms. Ambion, Ms. Casanova, and Mr. De Castro before the investigating police at the Tagaytay City Police
Station on August 20 and 25, 2015. 7 The robbery incident was also confirmed in an undated Preliminary Investigation Report8 of
the Audit Team Leader (ATL), Water Districts-Cavite Group, COA Regional Office No. IV-A.

In the Cash Examination Report dated September 16, 2015,9 the Audit Team established the cash shortage at P1,134,816.95
which corresponds to the amount lost under the custody of Ms. Ambion and is now the subject of her request for accountability
dated September 9, 2015.

In Audit Observation Memorandum (AOM) No. TCWD 16-001(15) 10 dated April 29, 2016, the Audit Team stated that the
cashier did not observe extra precautionary measure in the handling of TCWD’s funds in going to the LBP-Tagaytay City to
deposit her collections. She failed to secure a security escort while transporting cash collections totalling P1,134,816.95. The
Audit Team also observed the following:

1) An armored van picks up TCWD’s collection on a daily basis except on Wednesdays.

2) Every time TCWD deposits/transacts business at LBP-Tagaytay City during a non-pick up day (Wednesday), the
cashier is not escorted by a security guard and is accompanied only by the driver.

3) Since this has been the long practice of TCWD, the cashier who was hired only on December 2, 2013 did not ask
for any security guard.

4) The GM did not provide any security detail to the cashier because the security personnel hired by TCWD did not
recommend a security escort when depositing the collections at LBP-Tagaytay City.

In a Memorandum dated September 7, 2017,11 the ATL recommended to deny the request for relief from accountability, for
failure to secure protection from authorities in depositing the amount, and for failure to exercise the diligence of a good father of
a family in transporting the huge amount of collections for deposit to LBP-Tagaytay City on August 19, 2015.

The Office of the Regional Director in a Memorandum dated March 13, 2018 likewise recommended to the Commission
Secretary the denial of Ms. Precy Ambion’s request for relief on the same grounds submitted by the ATL. She also noted that the
subject robbery happened just a few steps away from the gate of TCWD and the employees involved could have shouted and
asked for help.12
ISSUE

The issue to be resolved is whether the request for relief from cash accountability may be given due course.

DISCUSSION

After a careful perusal of the facts and circumstances obtaining, this Commission finds the request bereft of merit.

Section 105 (1) of Presidential Decree No. 1445, provides:

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 acts 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 every request for relief from accountability for the loss of government funds or property, this Commission looks into
the absence or presence of negligence on the part of the accountable officer. The Supreme Court defined negligence, as the
omission to do something that a reasonable man, guided upon those considerations which ordinarily regulate the conduct of
human affairs, would do, or the doing of something which a prudent man and reasonable man could not do. Stated otherwise,
negligence is want of care required by the circumstances. 13

COA Memorandum No. 92-751 dated February 24, 1992,14 provides that “information as to whether or not the proper
accountable officer was escorted by a policeman or security guard should be submitted. In the negative, explanation to this effect
should be submitted.” In this case, M s . Precy C. Ambion is negligent because of her failure to secure a security escort,
notwithstanding the huge amount of cash to be deposited at LBP-Tagaytay City. Her contention that she deposited the collections
on Wednesday because the schedule of LBP’s Roving Teller to pick up the amounts for deposit is Monday to Friday except
Wednesday is not tenable. Such defense conflicts with the statement of the driver in his Affidavit 15 that the deposit of TCWD’s
collection was done everyday and if he is not available to drive the car, Mr. William Marasigan takes over. The driver also stated
that they were not escorted by the security personnel of Marasigan Security Agency which handles the security matters of TCWD.

On the other hand, Ms. Ruth C. Ambion, as the GM is likewise liable for the negligent act of Ms. Precy Ambion, the latter
being under her direct supervision. As head of TCWD, fiscal responsibility rests upon her. Her failure to instruct the TCWD’s
security personnel to escort its personnel in depositing the TCWD’s collection at LBP-Tagaytay City made her remiss of such
obligation. For lack of foresight, she is solidarily liable for the loss through robbery of the TCWD’s funds.

Notably, the driver is also negligent in failing to ensure the security of the vehicle. Had he kept the driver’s door locked at
all times, the robbers could have had a hard time to commit the crime especially that they were unarmed.

Although the robbery incident was beyond the control of petitioners, they remain liable for contributory negligence in the
loss of TCWD’s cash collections. Contributory negligence is defined as the conduct on the part of the injured party, contributing
as a legal cause to the harm he has suffered, which falls below the standard to which he is required to conform for his own
protection. It is an act or omission amounting to want of ordinary care on the part of the person injured which, concurring with the
defendants’ negligence, is the proximate cause of the injury. 16 Considering the absence of reasonable care and caution that an
ordinary prudent person would have done in the given situation. The request for relief from accountability cannot be given due
course.

RULING

WHEREFORE, premises considered, the request for relief from money accountability for the loss, through robbery, of
Tagaytay City Water District’s (TCWD) cash collections, in the total amount of P1,134,816.95, is hereby DENIED. Accordingly,
Ms. Ruth E. Ambion and Ms. Precy C. Ambion, General Manager and Cashier D, respectively, both of TCWD, are solidarily liable
for the loss.

(SGD.) MICHAEL G. AGUINALDO

Chairperson

(SGD.) ROLAND C. PONDOC

Commissioner

Attested by:

(SGD.) BRESILO R. SABALDAN

Director IV
Commission Secretary
Copy furnished:

Ms. Ruth E. Ambion

General Manager
Ms. Precy C. Ambion
Cashier D
Tagaytay City Water District
Amadeo Road, Kaybagal Central, Tagaytay City

The Audit Team Leader

The Supervising Auditor
Water Districts - Cavite Group
Commission on Audit Regional Office No. IV-A
Commonwealth Avenue, Quezon City

The Regional Director

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

The Director
Information Technology Office, Systems and Technical Services Sector

The Assistant Commissioners

Corporate Government Sector
Commission Proper Adjudication and Secretariat Support Services Sector

All of this Commission

EDS/ASV/ACS
CPCN 2015-0593

1 Declared amount in the Cash Examination Report dated September 14, 2015, rollo, pp. 106-107.
2 Rollo, p. 15.
3 Rollo, pp. 36-37.
4 Rollo, pp. 14-15.
5 Breakdown of Deposit Slips dated September 19, 2015:
Official Receipt Amount
No.
28480-82 P 6,200.00
28485 446,671.20
28487 248,487.56
28489 433,458.19
Total P1,134,816.95
rollo, pp. 19-20.
6 Rollo, p. 21.
7 Rollo, pp. 3-10.
8 Rollo, pp. 30-32.
9 Rollo, pp. 106-107.
10 Rollo, p. 90.
11 Rollo, p. 117.
12 Rollo, pp. 130-134.
13 Bintudan vs. Commission on Audit, G.R. No. 211937, March 21, 2017.
14 Documentation on Petitions/Requests for Relief from Accountability.
15 Statement Nos. 16 and 19 contained in Mr. De Castro’s Affidavit dated August 20, 2015, rollo, p. 25.
16 Philippine National Railway Corporation et al. vs. Purificacion Vizcara et al, G.R. No. 190022, February 15, 2012.