THE Commission on Audit (COA) has relieved a cashier of the Don Honorio Ventura Technological State University (DHVTSU) of any liability for the loss of collections totaling P2,212,344.56 that was carted away by robbers who broke into the school building and forced open a vault 10 years earlier.
In an en banc decision released yesterday, the commission held that Elsa Tamayo was able to prove that she exercised due care to secure the cash in her custody by depositing all her previous collections the next banking day and what was not deposited was properly kept in a designated storage place.
“The records do not show that Ms. Tamayo was negligent in the safekeeping of the funds that were lost. On the contrary, the records show sufficient precautionary measures observed by her safekeeping the collections in a closed vault within a locked office supposedly secured by security guards,” the COA said.
Records showed Tamayo deposited her October 15, 2015 collections in the bank the following morning, a Friday.
Based on the same practice, she had until October 19, 2015 (Monday), the next banking day to deposit her October 16, 2015 collections.
Although she thought of beating the closing hours of the bank, she decided against it because of the impending bad weather caused by the approach of Typhoon Lando.
The incident report of the robbery showed it happened on a Sunday, October 18, 2015.
“Bearing in mind the then impending bad weather on October 16, 2015 and the volume of collections, it is understandable why Ms. Tamayo did not opt to go out and immediately deposit the said funds,” the commission said.
The COA, however, said the management of DHVTSU should hold the security agency accountable for the lost collections since the security guards on duty failed to conduct the required roving patrol on the campus.
It said that since such patrols were required as stated in the school’s agreement with the security provider, the security guards committed a breach of contract through negligence in the performance of their duty.
“It is therefore proper that DHVTSU shall make the security agency concerned accountable and answerable for the lost funds,” the COA said.
