QuestionsQuestions (Act No. 1740)
Act No. 1740 penalizes (1) failure or refusal to account for public funds or property; (2) making personal use of such funds or property (or any part); (3) abstraction or misappropriation of such funds or property; (4) malversation with reference to such funds or property; and (5) through abandonment, fault, or negligence, permitting another person to abstract, misappropriate, or make personal use of the same.
It applies to any bonded officer or employee of the Insular Government, provincial or municipal governments, the city of Manila, and other persons who, because of their office or employment, have charge of Insular/provincial/municipal funds or property, or funds/property of the city of Manila, or trust or other funds required by law to be kept or deposited by/with such person or by/with any public office, treasury, or depositary.
Imprisonment of not less than two months nor more than ten years.
In the discretion of the court, a fine of not more than the amount of the funds and the value of the property.
The offender must have charge of the funds or property by reason of office or employment—i.e., custody/possession or responsibility arising from their official role.
It indicates that the officer/employee is one who is required to be bonded; Act No. 1740’s coverage is expressly tied to bonded public officers or employees (and also to other persons in charge under their official capacity).
Section 2 provides that the absence of any public funds/property and any failure or inability to produce all funds/property properly in the person’s charge upon demand by an authorized examiner/inspector shall be deemed prima facie evidence that the missing funds/property were put to personal uses or used for personal ends by the person within the meaning of the Act.
It shifts the evidentiary burden to the accused to explain or rebut the presumption that the missing items were used for personal ends.
When (1) any public funds/property is absent, and (2) the accused fails or is unable to produce all funds/property properly in their charge upon demand by an officer authorized to examine or inspect them, their office, treasury, or depositary.
Every person convicted is ipso facto forever disqualified from holding any public office or employment of any nature whatever within the Philippine Islands.
It means the disqualification automatically follows by operation of law upon conviction, without needing a separate proceeding.
Section 4 repeals Articles 390, 391, and 392 of the Penal Code only insofar as they may be in conflict with Act No. 1740—i.e., partial repeal to the extent of inconsistency.
It highlights how special laws may supersede or modify provisions of the general Penal Code when there is conflict, and it requires careful determination of which provisions apply.
The court imposes imprisonment within the statutory range (2 months to 10 years). In its discretion, it may also impose a fine not exceeding the amount of funds and the value of property.
Section 1 covers situations where, through abandonment, fault, or negligence, the public officer permits another person to abstract, misappropriate, or make personal use of the same.
It states that passage is expedited because the public good requires speedy enactment, following the procedure under Section 2 of 'An Act prescribing the order of procedure by the Commission in the enactment of laws' passed September 26, 1900.
It takes effect on its passage.
Under Section 2, the situation is deemed prima facie evidence that the missing funds/property were put to personal uses or used for personal ends by the officer.