Facts:

The case revolves around petitioner Violeta Bahilidad and co-accused Amelia Carmela C. Zoleta, who were convicted by the Sandiganbayan for the complex crime of Malversation of Public Funds through Falsification of Public Documents. The allegations emerged following a complaint lodged by a "Concerned Citizen of Sarangani Province" with the Office of the Ombudsman-Mindanao. This complaint led to a special audit conducted from June 1 to July 31, 2003, which revealed that financial assistance intended for Non-Governmental Organizations (NGOs), People's Organizations (POs), and Local Government Units (LGUs) was fraudulently disbursed, resulting in a loss of approximately P16,106,613.00 for the provincial government.

Particularly, the audit discovered the fictitious inclusion of a group called Women in Progress (WIP), which allegedly received P20,000.00 in public funds when it had not made any request for assistance. The disbursement was facilitated by the falsification

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Facts:

Introduction and Background

• A petition for review on certiorari was filed assailing the decision of the Sandiganbayan in Criminal Case No. 28326.
• The case involved the conviction of petitioner Violeta Bahilidad and co-accused Amelia Carmela C. Zoleta for the complex crime of Malversation of Public Funds through Falsification of Public Documents.
• The criminal act was tied to the alleged misuse of public funds in connection with the disbursement of a check amounting to ₱20,000.00.

Special Audit and Investigation

• The complaint was initiated by a “Concerned Citizen of Sarangani Province” and was followed by an investigation conducted by the Office of the Ombudsman-Mindanao and the Special Audit Team (SAT) in Sarangani Province.
• The SAT, operational from June 1 to July 31, 2003, found that:
• Financial assistance meant for NGOs/POs and LGUs was fraudulently released, leading to a loss of ₱16,106,613.00.
• Misuse of government funds occurred through illegal grants to cooperatives, amounting to ₱2,246,481.00.
• Among the alleged fictitious entities, Women in Progress (WIP) was identified.
• WIP received a ₱20,000.00 check issued in the name of petitioner Bahilidad, who was designated as its Treasurer.

Filing of Charges and the Information

• Based on the SAT findings, an Information was filed alleging that on or around January 24, 2002:
• Accused high-ranking public officials (including Vice-Governor Felipe Katu Constantino, Provincial Accountant Maria D. Camanay, and Provincial Board Member Teodorico F. Diaz) and private individual petitioner Bahilidad were involved in conspiracy.
• The accused conspired to falsify documents in order to misappropriate public funds, specifically through the issuance and encashment of a check under a falsified disbursement voucher (No. 101-2002-01-822).
• The Information specified that without the signatures of Constantino, Zoleta, and Bahilidad on the voucher, the ₱20,000.00 would not have been released and encashed.

Court Proceedings and Witness Testimonies

• Pleadings and Arrests
• Accused Constantino, Zoleta, and Bahilidad pleaded not guilty; while Camanay and Diaz failed to appear and remain at large.
• Constantino died during the pendency of the case, leading to the dismissal of charges against him.
• Prosecution Witnesses
• Helen Cailing, State Auditor IV and leader of the SAT, testified regarding COA guideline violations in the disbursement process.
• Luttian Tutoh, Region XII Director of the Cooperative Development Authority, testified that Women in Progress (WIP) was not a registered cooperative.
• Mary Ann Gadian and Sheryll Desiree Jane Tangan, designated state witnesses, testified about their roles in preparing and processing the disbursement voucher and falsifying documents, including the alteration of dates and forgery of signatures.
• Defense Presentation
• The defense, through witnesses including Bahilidad, Zoleta, and Remulta, argued that WIP and the allied organization Women in Development (WID) were registered cooperatives.
• Bahilidad contended that the receipt of the ₱20,000.00 was by way of proper disbursement as Treasurer of WIP, and that the subsequent distribution of funds was made in the guise of loans to cooperative members.

Decision of the Sandiganbayan

• The trial court found both accused, Bahilidad and Zoleta, guilty beyond reasonable doubt of Malversation of Public Funds through Falsification of Public Documents.
• Both were sentenced to reclusion temporal (ranging from 14 years, 8 months, and 1 day to 16 years, 5 months, and 11 days), imposed with perpetual disqualification from public office, and ordered to reimburse the provincial government ₱20,000.00 plus accrued interest.

Issue:

Whether petitioner Bahilidad’s actions, particularly her role as Treasurer in encashing the check issued in her name, amount to criminal participation in the scheme.

• Is merely receiving and encashing the check enough to establish her culpability in the conspiracy?
• Does her involvement go beyond administrative function to active participation in the falsification and misappropriation of funds?

Whether the evidence presented is sufficient to establish, beyond reasonable doubt, her participation and complicity in the crime of Malversation of Public Funds through Falsification of Public Documents.

• Can her conduct, as evidenced by her signature on the disbursement voucher and the subsequent encashment, be viewed as an overt act of criminality?
• Does the principle that “the act of one is the act of all” apply without additional proof of a shared criminal intent?

The extent to which the presumption of innocence and the requirement of proof beyond reasonable doubt should protect an accused when the evidence, although seemingly incriminating, is circumstantial.

• Was there sufficient evidence to prove that Bahilidad had the necessary criminal intent (mens rea) to be held accountable?
• Should ambiguity in the evidentiary record result in an acquittal?

Ruling:

• (Subscriber-Only)

Ratio:

• (Subscriber-Only)

Doctrine:

• (Subscriber-Only)