scratch papers as an audit findings for "forgery"and "falsification"

Gud am po.nagkaron po ng internal audit sa office namin. Inaudit po nila pati scratch papers namen..may nakita po cla na scratch petty cash vouchersna trying to imitate the signatures of the recepients..puro pagttry ng pirma which is ndi natuloy kc nakita na ung original na petty cash vouchers..is it still forgery? Are scratch papers evident?..sana po mkapagresponse kau asap.salamat po

The proper term for forgeries upon documents is Falsification.

Now, in order to further understand, a document is:

(1)  any writing, whether paper based or in any solid surface, which is complete, creating rights or extinguishing obligations, or defining the relations between persons. Examples: deeds and contracts, receipts, promissory notes, checks  

(2) a writing used as evidence of the facts contained in the document such as death/birth certificates; clearances, medical records, x-rays; driver’s license

In falsification, it is essential to specify the document falsified, why? because it has something to do with penalties, mode of commission, complexing with Estafa and as to requirement of damage.

There are 3 kinds of documents proper, these are:

1. Public Documents: they consists of the following-

a) Those which embody the official acts of a public officer such as Decisions/Resolutions; Administrative Orders; Marriage Contract;  Oaths of Office

b) Those issued by a public officer or in which he participates, virtute officii (by virtue of his office) such as clearances; certificates of appearance, designation of personnel; receipts. These are the so called “Official Documents”.

Thus all official documents are public documents but not all public documents are official documents

c) Those acknowledged before a Notary Public such as deeds and conveyances

d) Private documents :

(i) which already formed part of the public records (Public by Incorporation) such as private deeds submitted to the office of the Register of Deeds; acknowledgment letter sent to the Local \Civil Registrar;  Protest letters to the Assessor’s Office; libelous letters offered as exhibits in a trial; letters formally seeking opinions.

(ii) those which are intended to form part of the public record ( Public by Intention)  

Per Monteverde vs. PP ( Aug. 12, 2000) involving falsification of sales invoices required by the  BIR, it was held: : “ If the document is intended by law to be part of the public or official record, the preparation of which being in accordance with rules and regulations issued by the government, the falsification of that document, although it was a private document at the time of the falsification ton, is regarded as falsification of public or official documents.”

2. Commercial Documents:

(a) those used by merchants or business people to promote trade or credit transactions or commercial dealings; and

(b) those defined  and regulated by the Code of Commerce or other commercial laws.

Examples:  commercial checks; sales receipts and invoices; trust receipts; deposit and withdrawal slips and bank passbooks; tickets issued to passengers; enrollment forms; grades.

3. Private Documents: any other document, deed or instruments executed by private persons without the intervention of a notary public or of other persons legally authorized, by which some disposition or agreement is proved, evidenced or set forth.

Examples: unnotarized deeds,  letters, private receipts, class cards, time records in private employment.  Vouchers of business people are private, not commercial, documents (Batulanon vs. PP, 502 SCRA 35)

With the foregoing, the petty cash vouchers subject of your query is a private document.

There are 8 modes of falsifying a document, and these are:

1. Counterfeiting or imitating (feigning) any handwriting, signature or rubric
2. Causing it to appear that person have participated in an act or a proceeding
3. Attributing to persons who have participated in any act or proceeding statements other than those in fact made by them
4. Making untruthful statements in a narration of facts
5. Altering true dates
6. Making alteration or intercalation in a genuine document which changes its meaning
7. Issuing in authenticated form a document purporting to be a copy of an original document when no such original exists, or including in such a copy a statement contrary to, or different from, that of the genuine original
8. Intercalating any instrument or note relative to the issuance thereof in a protocol, registry, or official book

Your act falls under paragraph 1.  There are ways of committing falsification under paragraph 1 of Art. 171. They are:

1. counterfeiting, which is imitating any handwriting, signature or rubric;
2. feigning, which is simulating a signature, handwriting or rubric out of one which does not exist.

Under paragraph 1 of Article 171, the mere drawing up of a false document is not sufficient to constitute the crime of falsification. The signature, handwriting or mark of another person must be signed or made by the offender, without authority to do so.

The following are the elements of Falsification of Private Document  under the Revised Penal Code:

1. That the offender committed any of the acts of falsification, except those in par. 7, enumerated in Art. 171;

2. That the falsification was committed in any private document;

3. That the falsification caused damage to a third party or at least the falsification was committed with intent to cause such damage.

Since you did not use the falsified document, there was no damage done and such act likewise negates your intention to cause damage. Hence, in my opinion you cant be charged with Falsification of Private Document attributing to the fact that you did not use the falsified petty cash voucher.

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Disclaimer: The legal advice provided herein is only the legal opinion of the author and cannot substitute for the advice of a licensed legal practitioner. The author cannot take any responsibility for the results or consequences of any attempt to use or adopt any of the information or disinformation presented on this website.

Nothing in the author's legal opinion should be construed as an attempt to engage in the practice of law.

Continuation...

Please take note of the just causes for termination under our Labor Code.

Just causes for termination under the Labor Code is found in Article 282 and enumerated as follows:

1. Serious misconduct. Serious misconduct is an improper conduct willful in character and of such grave nature that transgressed some established and definite rule of action in relation to the employee’s work.

2. Willful disobedience to lawful orders. The employees are bound to follow reasonable and lawful orders of the employer which are in connection with their work. Failure to do so may be a ground for dismissal or other disciplinary action.

3. Gross and habitual neglect of duties. Gross negligence has been defined as the want or absence of or failure to exercise slight care or diligence, or the entire absence of care. It evinces a thoughtless disregard of consequences without exerting any effort to avoid them.

4. Fraud or willful breach of trust / Loss of confidence. Fraud is any act, omission, or concealment which involves a breach of legal duty, trust, or confidence justly reposed and is injurious to another.

5. Commission of a crime or offense. Commission of a crime or offense by the employee against his employer or any immediate member of his family or his duly authorized representative, is a just cause for termination of employment.

6. Analogous causes. Other causes analogous to the above grounds may also be a just cause for termination of employment.

Examples of Analogous Causes

1. Abandonment. Abandonment of job is a form of neglect of duty. There is abandonment when the employee leave his job or position with a clear and deliberate intent to discontinue his employment without any intention of returning back.

2. Gross inefficiency. Gross inefficiency is analogous to and closely related to gross neglect for both involve acts or omissions on the part of the employee resulting in damage to the employer or to his business. (See Lim vs. NLRC, G.R. No. 118434, July 26, 1996.)

3. Disloyalty/conflict of interest. Disloyalty exists when one asserts an interest, or performs acts adverse to one’s employer, such as secretly engaging in a business which renders him a competitor and rival of his employer. It constitutes a breach of an implied condition of the contract of employment. (See Elizalde International vs. Court of Appeals, G.R. No. L40553 February 26, 1981.)

4. Dishonesty. Acts of dishonesty deemed to be patently inimical to the employer is analogous to breach of trust and is a valid cause for termination of employment.

I have read from your other post that you and your co-workers used falsified receipts as attachments for your petty cash liquidation? This actuation squarely falls under the no. 1 and 4, and no. 4 under analogous cases and can be a ground for you and your co-worker's valid dismissal.

Please take note that: an employee who is terminated from employment for a just cause is not entitled to payment of separation benefits. Section 7, Rule I, Book VI, of the Omnibus Rules Implementing the Labor Code provides:

“Sec. 7. Termination of employment by employer. – The just causes for terminating the services of an employee shall be those provided in Article 282 of the Code. The separation from work of an employee for a just cause does not entitle him to the termination pay provided in Code, without prejudice, however, to whatever rights, benefits and privileges he may have under the applicable individual or collective bargaining agreement with the employer or voluntary employer policy or practice.”

However, if procedural requirements (twin notice requirement) are not observed, the termination may be sustained but the employer will be liable for damages.

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Disclaimer: The legal advice provided herein is only the legal opinion of the author and cannot substitute for the advice of a licensed legal practitioner. The author cannot take any responsibility for the results or consequences of any attempt to use or adopt any of the information or disinformation presented on this website.

Nothing in the author's legal opinion should be construed as an attempt to engage in the practice of law.

Continuation...

IMPORTANT!!!

Please bear in mind also that falsification of official receipts is a crime (i.e. Falsification of Commercial Documents) and you can be penalized to suffer imprisonment and/or payment of fines. So be very careful in admitting that you falsified the receipts because it has been the customary practice in the office. Your statement may be taken as an admission to the alleged falsification.

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Disclaimer: The legal advice provided herein is only the legal opinion of the author and cannot substitute for the advice of a licensed legal practitioner. The author cannot take any responsibility for the results or consequences of any attempt to use or adopt any of the information or disinformation presented on this website.

Nothing in the author's legal opinion should be construed as an attempt to engage in the practice of law.

Thanks po for immediate response...tama po kau in good faith naman po aq dun sa ginawa ko kc ndi q po sinubmit un as a report .scratch lang po un..ung act po ba na un sa tingin nio is for dismissal o sanction?.

Dun po sa falsification of o.r, panu po kung inutusan lang kme, subject for dismissal pa rin un?

marymay wrote:Thanks po for immediate response...tama po kau  in good faith naman po aq dun sa ginawa ko kc ndi q po sinubmit un as a report .scratch lang po un..ung act po ba na un sa tingin nio is for dismissal o sanction?.

Dun po sa falsification of o.r, panu po kung inutusan lang kme, subject for dismissal pa rin un?

Kayo pa rin ang gumawa so may kasalanan pa rin kayo.

There may be mitigating circumstances, but that needs at least a hearing to understand the whole situation and give a fair decision.

Pero worst case is that pwede pa rin kayo ma-terminate.

Pero tama po ba ung word na ginamit nila nag forge daw po ako eh alam ndi ko naman po sinubmit un?..
Tsaka po ang scratch papers ay evident pa din ba un?..

Ask ko na din po san po pde magpalit ng username?..hehe

marymay wrote:Thanks po for immediate response...tama po kau  in good faith naman po aq dun sa ginawa ko kc ndi q po sinubmit un as a report .scratch lang po un..ung act po ba na un sa tingin nio is for dismissal o sanction?.

Dun po sa falsification of o.r, panu po kung inutusan lang kme, subject for dismissal pa rin un?

Yes.  You should have disobeyed your superior's unlawful orders. Knowing that falsifying a document is a criminal act but instead of reporting it to the management you opted to still do it under the pretense that you were merely ordered to do such act by your supervisor is plainly unacceptable.

You have in fact consented to the commission of a crime and became an accomplice of your superior in the commission of such crime.

Your boss' alibi that it has been a company practice to attach falsified ORs holds no water. Since this alleged "company practice" is against the law and public policy and therefore void.

LABOR LAW ISSUES
This particular act falls under serious misconduct, fraud or willful breach of trust or loss of confidence, and dishonesty which are just causes for termination of employment.

Following the orders of your boss is not a defense as you were an active participant of the falsification and dishonest scheme.  

CRIMINAL LAW ISSUES
You can be charged with the complex crime of estafa thru falsification of commercial document if there is deceit and damage or separate case of estafa (if there is deceit and damage) and falsification depending on the circumstances surrounding your case.

Were you sent a show cause letter asking you to explain your side on the alleged infractions? If you haven't sent your response yet, my advice to you is answer in general terms as possible and don't even admit to falsifying the ORs. Although extra-judicial confession which are not made with assistance of counsel is void, it will however influence the OCP and the Judge on their decision in finding probable cause to indict you with the said crime. Be very careful.

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Disclaimer: The legal advice provided herein is only the legal opinion of the author and cannot substitute for the advice of a licensed legal practitioner. The author cannot take any responsibility for the results or consequences of any attempt to use or adopt any of the information or disinformation presented on this website.

Nothing in the author's legal opinion should be construed as an attempt to engage in the practice of law.

Ndi naman na po kme pinag eexplain dun..kc pinadalhan nila ng letter po manager namen to explain sa liquidation ng rice allowance namen..

Ah ok so yung manager ninyo ang pinadalhan ng show cause letter. Yun na yung sinasabi kong showcause letter. Pinag-e-explain sya sa anomalyang nabisto ng kompanya. Ngayon kung iimbestigahan yung incident malamang ipapatawag kayo. At sabi mo sa isa mong post na ang sagot ng manager mo is practice naman yun sa company, he's in trouble. Yung import ng explanation nya is tantamount to admitting having attached falsified ORs. At iimbestigahan ng kompanya ang insidente na yan.

So hindi malabo na makatanggap ka din ng showcause letter lalo na kung ipagkaila ng manager nyo na sya ang nag-falsified nung mga ORs. Pwede nya sabihin na yung binigay nyo sa kanya na ORs ay hindi nya alam na falsified

Sa ngaun po, inaantay namen decision nila based sa audit findings nila...so dun po sa inquiry no. 1 ko po sa inyo, ndi po nila aq maaccuse for falsification of petty cash voucher...parang ang analysis at recommendation nila samin ay icorrect raw po namen ung mga practices namen..then nag excerpt rin po cla as per handbook na honesty and fraud is subject for dismissal at ndi na kelangan ng dismissal procedure...eh db dpat po iobserve p rin ung twin notice kahit nakalagay un s handbook?

marymay wrote:then nag excerpt rin po cla as per handbook na honesty and fraud is subject for dismissal at ndi na kelangan ng dismissal procedure...eh db dpat po iobserve p rin ung twin notice kahit nakalagay un s handbook?

Tama.

Pag kulang ng tamang proseso, pwedeng illegal dismissal yan at mabigyan kayo ng nominal damages.

If procedural requirements (twin notice requirement) are not observed, the termination may be sustained especially so that the infractions allegedly committed are listed as just causes for termination of your employment in the company's handbook which you signed upon employment and which are likewise found in the Labor Code but the employer will be liable for damages.

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Disclaimer: The legal advice provided herein is only the legal opinion of the author and cannot substitute for the advice of a licensed legal practitioner. The author cannot take any responsibility for the results or consequences of any attempt to use or adopt any of the information or disinformation presented on this website.

Nothing in the author's legal opinion should be construed as an attempt to engage in the practice of law.

Eh un n nga po, wala naman kmeng handbook na nababasa..nakalagay pa po s analysis nila na nirevised lang po ng 2014 ung handbook eh ndi rin po nababasa ung revised n version ng handbook..

Regardless, yung infractions allegedly committed (falisification of ORs and use of falsified ORs) pasok parin sa just causes for termination of employment under the Labor Code. Kung walang company handbook received and signed by the employee, Labor Code ang gagamitin.

Salamat po sa response nio..
Eh bakit po parang sa point of view ng auditors namen mas masama ung gnawa q na trying to copy signature eh ndi q naman po sinubmit un kaya po nasa scratch

Well kanya-kanya lang yan ng appreciation of facts. Sa auditors they tend to give more importance on accounting malpractices/anomalies, sa lawyers at sa mga law students, yung legal side ang nakikita.

May question pa po aq..nung conflict of interest po ba ay isa sa just causes ng dismissal?

yes, sakop sya sa analogous cases.

Disloyalty/conflict of interest. Disloyalty exists when one asserts an interest, or performs acts adverse to one’s employer, such as secretly engaging in a business which renders him a competitor and rival of his employer. It constitutes a breach of an implied condition of the contract of employment. (See Elizalde International vs. Court of Appeals, G.R. No. L40553 February 26, 1981.)

Salamat po s mga sagot nio..
Pag po na terminate ndi na entitled sa 13th month pay at unused sickleave...o un na po ba tnatawag na separation pay which is ndi na kme entitled if ever n materminate kme.

Under the Revised Guideline on the Implementation of the 13th Month Pay Law, an employee whose service was terminated at any time before the time for payment of the 13th month pay is entitled to this monetary benefit in proportion to the length of time he has worked during the calendar year up to the time of his termination.

Our laws do not require employers to grant their employees vacation leave and sick leave benefits. What our laws require is the grant of service incentive leave of five days to those employees who have rendered at least one year of service. If an employee is given vacation leave with pay of at least five days, the provisions of the Labor Code, insofar as service incentive leave benefit is concerned, will no longer apply (Article 95, Labor Code of the Philippines). Instead, the terms provided under the company policy, the stipulations agreed upon in the employment contract, or the conditions stated under the collective bargaining agreement, whichever is applicable, shall apply.

Accordingly, it is advisable for you to examine the provisions of the company policy of your employer relative to the grant of leave benefits and the commutation thereof to its cash equivalent since the company where you work grants employees vacation leave and sick leave benefits. If it is not stated in the policy, you may look into the provisions of your contract of employment, or the collective bargaining agreement, if the company provided any.

Salamat po...inform ko na lang po kau sa kung anu man mggng decision..:-)

Gudeve po..nakareceive na po ako ng notice to explain re:falsification po ng voucher and o.r
W/in 5 days po dpat makasagot aq..