The Commission on Audit (COA) has relieved the cashier of Don Honorio Ventura Technological State University (DHVTSU) of Bacolor, Pampanga of liability in the stolen P2.2 million school funds in 2015.

Elsa L. Tamayo, supervising administrative officer-cashier, was initially held liable for the loss, through robbery, of P2,212,344.56. The COA found her remiss in the performance of her duties as she failed to deposit her collections daily.

Tamayo filed a motion for reconsideration. In its decision on July 27, 2023, the COA found it was “not impracticable” to deposit the collections daily since the travel time to the nearest Land Bank of the Philippines (LBP) was 15 minutes. Her liability was reduced to just P1,135,413.50, the collection she received in the morning of Oct. 16, 2015.

She filed another motion. She argued that the loss occurred during typhoon Lando. She said the weather condition that day was no longer good and she had to secure the important papers including the government funds.

She also said the security guards did not conduct roving patrol in their school premises that day, so it should be the Best Guard Security Services Philippines, Inc. that should be held liable.

The COA agreed with Tamayo. “The records do not show that Ms. Tamayo was negligent in the safekeeping of the funds that were lost that would be sufficient to rebut the presumption of regularity in the performance of duty.”

It said that based on records, Tamayo exercised sufficient precautionary measures in safekeeping the funds in a closed vault within a locked office supposedly secured by security guards.

It also noted that Tamayo deposited the collections for October 15 in the morning of October 16. She was therefore obligated to deposit the October 16 collections no later than the next banking day.

Given the poor weather condition on October 16, the COA said it was understandable that Tamayo opted not to go out and immediately deposit the said funds.

While the COA relieved Tamayo of her remaining liability of P1,135,413.50, it set its sights on the security guards who failed to secure the area where the funds were stored.

"This Commission, however, notes that the DHVTSU security guards did not conduct roving patrol on the school premises... and therefore committed breach of contract and are negligent 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," it said.

The six-page decision was signed by Chairperson Gamaliel A. Cordoba and Commissioners Roland Cafe Pondoc and Mario G. Lipana.