G.R. No. 205693 - Venezuela vs. People

Manuel M. Venezuela served as Municipal Mayor of Pozorrubio, Pangasinan from 1986 to June 30, 1998.
On June 10, 1998, a COA audit team discovered in the joint accounts of Municipal Mayor Venezuela and Municipal Treasurer Pacita Costes:

A shortage of ₱2,872,808.00.
Seventeen (17) illegal cash advances lacking essential requirements (e.g., purpose, supporting documents, Sanggunian resolution, accountant’s certification).
Violations of COA rules requiring check payments for amounts over ₱1,000.00.
Venezuela was neither bonded nor authorized to receive cash advances.

COA Auditor Ramon Ruiz issued demand letters to Venezuela for liquidation; Venezuela admitted liability for ₱943,200.00 and denied the balance.
On March 20, 2000, the Office of the Deputy Ombudsman for Luzon filed an Information charging Venezuela with malversation of public funds (Art. 217, RPC) for misappropriating ₱2,872,808.00.
A warrant of arrest was issued on May 3, 2000; Venezuela surrendered on May 11, 2000, posting bail; Costes remained at large.

Prosecution witnesses (Ruiz and Municipal Accountant Marita Laquerta) testified:

Confirmation of the ₱2,872,808.00 shortage and the illegality of the advances.
Issuance of demand letters and Venezuela’s admission of ₱943,200.00 liability.
Remittance by Venezuela of ₱300,000.00 on November 6, 1998, reducing unliquidated advances to ₱2,572,808.00.

Defense witnesses (Venezuela, Arthur Caparas, Manuel Ferrer) claimed full liquidation through official receipts dated November–December 1999.
Rebuttal by COA and Municipal Treasurer’s office (Zoraida Costales, Laquerta):

The receipts bore serial numbers of 2007 issuances, were issued to others for different purposes, and Costes was no longer in office on those dates.
No municipal or COA records corroborated the alleged payments, except the ₱300,000.00.

On May 10, 2012, the Sandiganbayan Third Division convicted Venezuela of malversation beyond reasonable doubt.
Findings included Venezuela’s status as public officer, receipt of public funds, failure to liquidate ₱2,572,808.00 despite demand, and unsubstantiated payment defense.
Sentence imposed an indeterminate term of 10 years and 1 day of prision mayor (minimum) to 17 years, 4 months and 1 day of reclusion temporal (maximum), a fine of ₱2,572,808.00, and perpetual special disqualification.
Motion for reconsideration was denied by resolution dated February 4, 2013; Venezuela then filed the instant Petition for Review on Certiorari.

Whether the prosecution established Venezuela’s guilt for malversation beyond reasonable doubt.
Whether Venezuela’s defense of full liquidation via official receipts was properly discredited.
Whether the alleged conspiracy with Costes was sufficiently proven and if uneven treatment violated due process.
Whether demand letters issued after Venezuela’s term required charging him under Article 218 (Failure to Render Accounts) instead of Article 217 (Malversation).