Estrella v. Sandiganbayan

SECOND DIVISION G.R. No. 125160 June 20, 2000 NICANOR E. ESTRELLA, petitioner, vs. THE SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, respondents. DE LEON, JR.,J. Before us is a petition for review on certiorari seeking reversal of the Decision 1 of the Sandiganbayan dated June 3, 1996, in Criminal Case No. 12960, convicting petitioner Nicanor E. Estrella of the crime of malversation of public funds as defined and penalized under Article 217(4) of the Revised Penal Code. On July 1, 1975, petitioner was appointed as Municipal Cashier 2 in the Office of the Municipal Treasurer, Isulan, Sultan Kudarat, with a bond in the amount of P28,000.00.

3 Per Audit Assignment Order No. LGAD 86-1 dated January 28, 1986 issued by the Commission on Audit (COA), Regional Office XII, he was audited of his cash and accounts for the period from March 18 to 24, 1986 only. 4 For reasons unknown, the cash and accounts of the petitioner were not audited for the period from July 1, 1975, the date of his appointment, up to March 17, 1986. 5 Based on the official receipts for the period from February 7, 1986 to March 18, 1986 submitted by the petitioner during the audit examination, 6 petitioner apparently had daily collections amounting to P247,753.28.

7 Under office rules, petitioner was supposed to turn over the collections to Municipal Treasurer Jose B. Galvez, but he failed to do so since Galvez was then on leave of absence. As a recourse, petitioner should have deposited his collections with the depository bank of the municipality but he likewise neglected to do. 8 During the audit examination, petitioner produced the following: Cash on hand P46,756.009 Payrolls/vouchers 65,539.8310 Cash advances 65,182.9511 Fully paid payrolls/vouchers 68,692.9112 Voucher No. 61 3,977.2813