GR No.

205693 February 14, 2018

Manuel Venezuela, petitioner
Vs.
People of the Philippines, respondent

Reyes, Jr., J:
Facts: The audit team of Pangasinan discovered shortage on the joint account of Costes,
Municipal Treasurer of Pozzorubio, Pampanga, and Venezuela, Municipal Mayor of
Pampanga. The audit team noticed that the 17 cash advances made by Venezuela were
illegal, due to the absence of the following essential requirements: (i) a public or official
purpose indicated in the disbursement vouchers; (ii) required supporting documents;
(iii) request for obligation of allotment; (iv) accomplishment or purchase request; (v)
order or delivery made; (vi) charge invoice; (vii) approved Sangguniang
Bayan’s resolution; and (viii) Certification issued by the Municipal Accountant.
A team member of the audit team demand him to liquidate his cash and
advances. In response, Venezuela sent an explanation letter acknowledging his
accountability for a portion of the cash advances, while denying the remainder of the
cash advances. An audit report was submitted by the Team. Venezuela denied the truth
of the contents.

Issue: Whether or not petitioner committed the crime of Malversation of Public Funds.

Ruling: Yes. the elements of malversation are (i) that the offender is a public officer, (ii)
that he had custody or control of funds or property by reason of the duties of his office,
(iii) that those funds or property were public funds or property for which he was
accountable, and (iv) that he appropriated, took, misappropriated or consented or,
through abandonment or negligence, permitted another person to take them.
Venezuela was a public officer. During his tenure as the municipal mayor, he
incurred unliquidated cash advances. These unliquidated cash advances constituted
funds belonging to the Municipality of Pozorrubio, and earmarked for use by the said
municipality. As the municipal mayor, he had control of the subject funds, and was
accountable. And lastly, Venezuela failed to return the said public funds. Thus,
petitioner is guilty of the crime Malversation of Public Funds.