Facts: Generoso Corpuz is the Supervising Accounting Clerk in the Office of the Provincial Treasurer of Nueva Viscaya. He was designated Acting Supervising Cashier in the said office. In this capacity, he received collections, disbursed funds and made bank deposits and withdrawals pertaining to government accounts. On April 13, 1981 his designation as Acting Supervising Cashier was terminated and a transfer of accountabilities was effected between him and his successor. The Certificate of turnover revealed a shortage of P72,823.00. He was able to pay only P10,159.50. After a final demand letter for the total of P50,596.07 which was not met, a case of malversation was filed against him. Corpuz did not deny such facts but he insists that the shortage was malversed by other persons. He alleged that Paymaster Diosdado Pineda through 1 of 4 separate checks (PNB) issued and encashed such checks while he was of leave. Also, Acting Deputy Provincial Treasurer Bernardo Aluning made to post the amount on his cashbook although he had not received the said amount. He was convicted in Sandiganbayan.
Issue: Whether or Not Corpuz is guilty of malversation.
Held: It is a subtle way of camouflaging the embezzlement of the money equivalent when 1 of the 4 checks issued and encashed in the same day was entered in the accused’s cash book 3 months after such encashments. Also, Corpuz claim that he was absent when Paymaster Diosdado Pineda through 1 of 4 separate checks (PNB) issued and encashed such checks, was not proven.
Post-Audit is not a preliminary requirement to filing a malversation case. The failure of the public officer to have duly forthcoming any public funds with which he is chargeable, upon demand by an authorized officer shall be a prima facie evidence that he has put such missing funds to personal use.
The equipoise rule(balancing test) which is the presumption of innocence is applicable only where the evidence of the parties is evenly balance, in which case the scale of justice should be tilt in favor of the accused. There is no such balance in the case at bar. The evidence of the prosecution is overwhelming and has not been overcome by the petitioner with his claims. The presumed innocence must yield to the positive finding that he is guilty of malversation.
Wherefore his petition is denied. He is guilty as principal of Malversation of Public Funds.
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