Case Digest (G.R. No. 241383)
Facts:
In an Information dated August 2, 1999, Nida P. Corpuz (petitioner), then Revenue Officer I of the Bureau of Internal Revenue (BIR) assigned in Alabel, Sarangani Province, was charged with the crime of malversation of public funds by negligence under Article 217 of the Revised Penal Code (RPC). The charge stemmed from a Special Audit which found that petitioner, along with others, allowed the misappropriation of P2,873,669.00 public funds during her tenure from January to December 1995. The audit report detailed tampering of official receipts amounting to P2,684,997.60 and a cash shortage of P188,671.40. The charges specifically alleged that petitioner permitted Rolinda Bantawig, a fellow public officer, to appropriate said funds and failed to return them despite demand.
Petitioner pleaded not guilty on arraignment and proceeded to trial. The prosecution established the existence of irregularities and cash shortages through audit findings and demand letters issued in 1996. The
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Case Digest (G.R. No. 241383)
Facts:
- Nature of the Case
- Petitioner Nida P. Corpuz, then Revenue Officer I of the Bureau of Internal Revenue (BIR) assigned at Alabel, Sarangani Province, was charged with malversation of public funds under Article 217 of the Revised Penal Code (RPC) through an Information filed on August 2, 1999.
- The Information alleged that during January to December 1995 and some time before or after, petitioner, as a low-ranking public officer accountable for funds, negligently allowed Rolinda Bantawig, also a public officer, to appropriate PHP 2,873,669.00, which petitioner failed to return despite demand.
- Petitioner pleaded not guilty during arraignment on June 25, 2011.
- Factual Background and Audit Findings
- The case stemmed from a Special Audit conducted on petitioner’s cash and collection accounts.
- The audit report (prepared by State Auditor Crisostomo Pamplona) found a total misappropriation of PHP 2,873,669.00, broken down as follows:
- Tampering of official receipts: PHP 2,684,997.60
- Cash shortage: PHP 188,671.40
- Persons found responsible:
- Rolinda R. Bantawig – falsification of official receipts and directing falsification.
- Nida P. Corpuz – neglect of duty.
- Muslimen L. Maca-agir – non-implementation of an earlier BIR administrative decision.
- Prosecution’s Case
- Audit revealed 26 official receipts were tampered where taxpayer’s copies listed higher amounts than total collections reported, amounting to a difference of PHP 2,684,997.60.
- Demand letters issued to petitioner on March 12 and March 29, 1996, requiring her to remit the tampered amount and the cash shortage of PHP 188,671.40, totaling PHP 2,873,669.00.
- Petitioner failed to restitute or account for these amounts despite demand.
- Defense and Trial Proceedings
- Petitioner did not contest the prosecution’s factual version but filed a Motion to Quash which was denied by the RTC.
- During pre-trial, petitioner admitted to being a BIR employee and accountable officer but presented a negative defense (i.e., no contest to facts).
- RTC Decision (December 5, 2016)
- RTC found petitioner guilty beyond reasonable doubt of malversation through negligence only for the cash shortage of PHP 188,671.40, not for the larger tampered receipts amount.
- RTC ruled that the tampered receipts bearing petitioner’s name were issued by Bantawig, not petitioner herself.
- Petitioner was unable to satisfactorily explain the cash shortage or present evidence that it was deducted from her salary.
- Sentenced petitioner to 10 years and 1 day minimum to 18 years and 8 months maximum imprisonment, perpetual disqualification, a fine and indemnity equal to the cash shortage amount, and costs.
- RTC Resolution on Motion for Reconsideration
- Petitioner’s Motion for Reconsideration was denied on March 15, 2017.
- Court of Appeals (CA) Decision (June 28, 2018)
- The CA denied petitioner’s appeal, affirming the RTC decision with modification on the penalty.
- The CA held:
- There was no violation of petitioner’s right to be informed, as the Information charged a single offense with a total amount.
- The RTC had jurisdiction to try the case as the offense or its essential ingredients occurred within its territorial jurisdiction.
- The certification evidencing petitioner’s partial restitution did not exonerate her from liability.
- Modified the penalty to an indeterminate sentence of 4 years, 2 months, and 1 day minimum to 12 years, 5 months, and 11 days maximum.
- Present Petition for Review on Certiorari
- Petitioner contends:
- That the CA and RTC erred in convicting her for the cash shortage amount, which was part of the larger amount in the Information, violating her right to be informed.
- The RTC lacked jurisdiction because the crime was committed by Bantawig elsewhere before the funds became petitioner’s accountability.
- The People (OSG) argue that the prosecution sufficiently proved petitioner’s guilt in malversation by failing to account for the cash shortage.
Issues:
- Whether the Court of Appeals erred in affirming the RTC conviction of petitioner for malversation of public funds through negligence beyond reasonable doubt for the cash shortage amount of PHP 188,671.40.
- Whether petitioner was denied due process for being convicted for an amount not specifically stated as separate in the Information, allegedly violating her right to be informed of the nature and cause of the charge.
- Whether the RTC had jurisdiction to try the case given the alleged commission of the offense by Bantawig in General Santos City before the funds became petitioner’s accountability.
- The proper penalty applicable considering the amendments under Republic Act No. 10951.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)