The Office of the City Prosecutor of Makati City found probable cause and recommended the filing of criminal charges against Rowena C. Rodis, the former head accountant of the closed Banco Carmona (A Rural Bank) for refusal to turn over bank records. The complaint was filed by the Philippine Deposit Insurance Corporation (PDIC), the liquidator of the closed bank.

Under Republic Act 3591, as amended or the PDIC Charter, refusal to turn over bank records is punishable with prision mayor (imprisonment of 6 to 12 years) or a fine of not less than P50,000 but not more than P2 million, or both.

In resolving to indict Rodis, the Prosecutor pointed out that as head accountant, Rodis was the accountable officer who has control over bank records and documents including the missing bank records. As accountable officer, she certified to the completeness of the bank's records and documents, some of which were later discovered by PDIC to be missing.

Under PDIC Regulatory Issuance 2006-01 on Record Keeping of Bank Deposits, banks are required to maintain an operations manual that contains procedures and guidelines covering the recording of deposits and depositor information as well as safekeeping of deposit-related documents. Banco Carmona's operations and internal control manual indicated that such records and documents are to be kept intact inside the bank premises.

Bank records are critical to PDIC's settlement of deposit insurance claims of depositors. Under the law, PDIC only pays depositors on record. The claims settlement operations for the closed Banco Carmona were considerably delayed due to missing bank records.

Banco Carmona is a two-unit rural bank ordered closed by the Monetary Board and placed under PDIC receivership on August 1, 2014. Its Head Office is at J.M. Loyola St., Carmona, Cavite and its lone branch is located in PTC, Carmona, Cavite. Based on the General Information Sheet submitted by Banco Carmona to the Securities and Exchange Commission on May 12, 2014, the bank is headed by Perseveranda Isla (President and Director) with the following as officers: Rosalinda Gatdula (Secretary and Director), Norma Mendoza (Compliance Officer), Irene Zarraga (Officer-in-Charge), Gilbert de Silva (Loan Officer) and Rowena Rodis (Finance Officer and Treasurer). The bank is owned by Arturo Poblete (14.96%), Rowena Rodis (10.66%), Perseveranda Isla (10.08%), Ma. Cristina Creencia (9.16%), Rosalinda Gatdula (8.04%), Salome Landas (7.22%), Olivia Asia (6.47%), Cristobal Umale (5.85%), Elena Levardo (5.70%), Irene Zarraga (4.89%), Maria Alona Poblete (4.39%), Evelyn Encarnacion (2.92%), Vilma Encarnacion (2.92%), Ressureccion Teano (2.48%), Gloria/Cesar Casal (1.85%), Arnell Ilas (1.13%), Roel Naupal (0.96%) and Rosalie Lourdes Gaco (0.32%).

The filing of charges against the respondents is in line with PDIC's efforts to bring to justice parties that engage in acts that will put depositors and the Deposit Insurance Fund (DIF) at risk. PDIC vigorously pursues legal action against erring bank owners, officers and personnel for the benefit of depositors/creditors and to protect the DIF, PDIC's funding source for payment of insured deposits.

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