Case Summary (A.M. No. SB-24-003-P)
The Facts of the Case
An Expanded Special Audit of the Office of the Regional Governor was conducted by a team from the Commission on Audit (COA) between August 24 and September 1, 1993, revealing illegal disbursements totaling over Php 21 million. The audit found that checks were issued and encashed without the required disbursement vouchers. The audit report highlighted significant discrepancies involving 52 checks payable to Haron and authorized by Candao and Abas Candao, raising serious concerns about the handling of public funds.
Criminal Charges and Proceedings
On April 17, 1998, the Office of the Special Prosecutor filed multiple criminal cases against the petitioners for malversation, encompassing several counts related to illegally withdrawn public funds. During trial, all accused pleaded not guilty. The prosecution relied on the testimony of Heidi L. Mendoza, a COA auditor, who affirmed that the illegal funds were withdrawn without the necessary documentation, indicating a clear pattern of misappropriation.
Defense Arguments and Evidence
The defense presented various witnesses, including finance officials from the ORG-ARMM, asserting that proper disbursement vouchers had allegedly been submitted but not recognized by the COA. They contended that the petitioners followed the prescribed processes in issuing the checks, based on their prior experience and advice from COA auditors.
The Sandiganbayan Ruling
On October 29, 2008, the Sandiganbayan found the petitioners guilty beyond reasonable doubt of malversation, citing a lack of credible evidence supporting the defense's contention that disbursement vouchers existed. The court emphasized that the failure of the petitioners to produce adequate documentation to account for the funds constituted prima facie evidence of misappropriation.
Legal Framework and Elements of Malversation
According to Article 217 of the Revised Penal Code, a conviction for malversation requires proof that the offender was a public officer, had custody of public funds, those funds were public property, and the offender misappropriated or took those funds unlawfully. The Sandiganbayan concluded that all necessary elements for the offense were sufficiently established by the prosecution.
Rejection of Defense Claims
The Sandiganbayan rejected claims of procedural errors during the audit, asserting that the COA had appropriately conducted its audit and had notified the ORG-ARMM of its requirements accordingly. The court found that the petitioners failed to respond adequately to the audit demands and thus could not claim a lack of due process.
Sentenc
...continue readingCase Syllabus (A.M. No. SB-24-003-P)
Background and Case Facts
- On August 5, 1993, the Commission on Audit (COA) constituted a team to conduct an Expanded Special Audit on the Office of the Regional Governor, ARMM (ORG-ARMM).
- The audit was conducted from August 24 to September 1, 1993, covering financial transactions from July 1992 to March 1993.
- The audit uncovered 52 checks illegally withdrawn without required disbursement vouchers, issued to Disbursing Officer Israel B. Haron, signed jointly with petitioners Zacaria A. Candao and Abas A. Candao.
- Total illegal withdrawals amounted to P21,045,570.64 from two government accounts.
- COA demanded immediate restitution and explanation within 72 hours which was not complied with timely.
- Criminal charges for malversation of public funds under Article 217, Revised Penal Code, were filed by the Ombudsman-Special Prosecutor against the petitioners.
Charges and Arraignment
- Accused were charged with multiple counts covering various dates and amounts involving illegal withdrawals through checks without proper vouchers.
- They pleaded not guilty.
- Co-accused Pandical M. Santiago died and charges against him were dismissed.
Prosecution Evidence
- Testimony from COA auditor Heidi L. Mendoza established illegal withdrawals without disbursement vouchers.
- Audit report showed absence of voucher numbers in the Report of Checks Issued by the Deputized Disbursing Officer (RCIDDO).
- COA Resident Auditor Rosalinda Gagwis certified non-receipt of alleged vouchers purportedly submitted by petitioners.
- The belated submission of disbursement vouchers lacked supporting documents and were unnumbered and undated.
- The audit did not have an entry or exit conference due to security threats.
Defense Evidence
- Finance Director Nick Luz Aduana testified that vouchers were processed and submitted, explaining procedures including for "peace and order campaign" cash advances.
- COA Resident Auditor Gagwis claimed she refused the vouchers as she was no longer Auditor-in-Charge.
- Chief Accountant Brigida C. Fontanilla described accounting procedures and the absence of certain financial books due to fire.
- FBMS Chief Bartolome M. Corpus testified that vouchers passed through his office and attempts were made to submit to COA, but allegedly refused.
Sandiganbayan Decision
- Found petitioners guilty