); see also University of the Philippines Alumni Obituary for Senator Jovito Salonga, Martial law veteran , Senate President who presided at anti bases vote, dies, <<http://alum.up.edu.ph/?p=4864> > (last visited April 17, 2017), Michael Bueza, Plunder in the Philippines, RAPPLER, June 21, 2014, <<http://www.rappler.co

En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt2) See Stolen<http://star.worldbank.org/corruption-cases/node/18497> > (last visited April 17, 2017); see also University of the Philippines Alumni Obituary for Senator Jovito Salonga, Martial law veteran , Senate President who presided at anti bases vote, dies, <<http://alum.up.edu.ph/?p=4864> > (last visited April 17, 2017), Michael Bueza, Plunder in the Philippines, RAPPLER, June 21, 2014, <<http://www.rappler.com/newsbreak/60139-plunder-philippines-history> > (last visited April 17, 2017), and Nikko Dizon. Salonga, senator, patriot, statesman;95, INQUIRER.NET < <http://newsinfo.inquirer.net/772662/salonga-senator-patriot-statesman-95> > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt3) Mortalla, Nelson Nogot, Graft and Corruption:The Philippine Experience , <<http://www.unafei.or.jp/english/pdf/RSNo56/No5644PAMortalla.pdf> >502 (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt4) 461 Phil. 598 (2003) [Per J. Corona, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt5) Michael Bueza, Plunder in the Philippines , RAPPLER, June 21, 2014, <<http://www.rappler.com/newsbreak/60139-plunder-philippines-history> > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt6) Michael Bueza, Plunder in the Philippines , RAPPLER, June 21, 2014 <<http://www.rappler.com/newsbreak/60139-plunder-philippines-history> (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt8) Michael Bueza, Plunder in the Philippines, RAPPLER, June 21, 2014, <http://www.rappler.com/newsbreak/60139-plunder-philippines-history> (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt7) Estrada v. Sandiganbayan , 427 Phil. 820, 851-852 (2002) [Per J. Puno, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt8) See Michael Bueza, Plunder in the Philippines , RAPPLER, June 21, 2014, <<http://www.rappler.com/newsbreak/60139-plunder-philippines-history> > (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt9) Republic Act No. 7080 (1991), An Act Defining and Penalizing the Crime of Plunder. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt10) 427 Phil. 820 (2002) [Per J. Puno, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt11) Id.at846. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt12) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt13) Id.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt14) Dissenting Opinion of J. Leonen in Macapagal Arroyo v. People , G.R. No. 220598, July 19, 2016, [Per J. Bersamin, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt15) Id. at 8.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt16) Macapagal-Arroyo v. People, G.R. No. 220598, July 19, 2016 <<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=jurisprudence/2016/july2016/220598.pdf> > 35[Per. J. Bersamin, En Banc]. 17 Enrile v. People , G.R. No. 213455, August 11, 2015 <<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/20l5/august2015/213455.pdf> > [Per J. Brion, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt18) Id .at 21. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt19) Rollo , pp. 4162-4171, Motion for Reconsideration.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt20) The prosecution refers to the insertion of new elements as a"retroactive imposition "that" border[s] on judicial legislation [and] is bereft of basis within the context of R[epublic] A[ct] No. 7080. "(See Motion for Reconsideration, p.

15) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt21) Macapagal-Arroyo v. People G.R. No. 220598, July 19, 2016 <<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2016/july2016/220598.pdf> > 34 [Per J. Bersamin, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt22) Estrada.v.Sandiganbayan , 427 Phil. 820 (2002) [Per J. Puno, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt23) Macapagal-Arroyo v. People, G.R. No.220598, July 19, 201634-<<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2016/july2016/220598.pdf> > 34-35 [Per J. Bersamin, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt24) See Macapagal-Arroyo v. People. G.R. No. 220598, July 19, 2016 <<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2016/july2016/220598.pdf> > 31-35 [Per J. Bersamin, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt25) Estrada v. Sandiganbayan , 427 Phil. 820 (2002) [Per J. Puno, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt26) Id. at 839. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt27) Id.

at 848-853. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt28) Id.at853. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt29) People v. Medina, 354 Phil. 447,460 (1998) [Per J. Regalado, En Banc], citing People v. Paredes, 133 Phil. 633,660 (1968) [Per J. Angeles, En Banc]; Valdez v. People, 255 Phil. 156,160-161 (1986) [Per J. Cortes, En Banc]; People v. Dela Cruz, 262 Phil. 838,856 (1990) [Per J.Melencio Herrera, Second Division]; People v. Camaddo, 291 Phil. 154,160-161 (1993) [Per J. Bidin, Third Division].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt30) People v. Peralta, 134 Phil. 703,723 (1968) [Per Curiam, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt31) Estrada v.Sandiganbayan , 427 Phil. 820,839 (2002) [PerJ.Puno,EnBanc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt32) RULES OF COURT, Rule 117, sec.9 provides: Section 9.

Formerconvictionoracquittalorformerjeopardy.-When a defendant shall have been convicted or acquitted, or the case against him dismissed or otherwise terminated without the express consent of the defendant, by acourt of competent jurisdiction, upon a valid complaint or information or other formal charge sufficient inform and substance to sustain a conviction, and after the defendant had pleaded to the charge, the conviction or acquittal of the defendant-or the dismissal of the case shall be a bar to another prosecution for the offense charged, or for any attempt to commit the same or frustration thereof, or for any offense which necessarily includes or is necessarily included in the offense charged in the former complaint or information. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt33) People v. Declaro, 252 Phil. 139,143 (1989) [Per J. Cancayco, First Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt34) Gorion v.RTC of Cebu , 287Phil.

1078 (1992) [Per J. Davide Jr.,Third Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt35) Id. at 1085.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt36) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt37) People v. JudgeTac-an , 446 Phil. 496,505 (2003) [Per J. Callejo, Second Division].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt38) Dimatulac v.Villon , 358 Phil. 328(1998) [Per J. Davide Jr., First Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt39) Id. at 365.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt40) 148-B Phil. 497 (1971) [Per J. Makalintal, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt41) 159 Phil. 863 (1975) [Per J. Fernandez, Second Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt42) 126Phil.640(1967)[PerJ.Bengzon,EnBanc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt43) 187Phil.190(1980)[PerJ.DeCastro,FirstDivision]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt44) Id.at197-198. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt45) Id.at196.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt46) Peoplev.Gomez, 126Phil.640,645(1967)PerJ.Bengzon,EnBanc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt47) Carpio-Morales v. Court of Appeals , G.R. Nos. 217126-27, November 10, 2015 <<http://sc.judiciary.gov.ph/pdf/web/viewcr.htmI?file=/jurisprudence/20l5/november2015/217126-27.pdf> > [Per J. Perlas-Bernabe, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt48) Carpio-Morales v. Court of Appeals , G.R.Nos.217126-27, November 10, 2015 [Per J. Perlas Bernabe, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt49) Id. at 65-66. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt50) Rollo, p.

4164, Motion for Reconsideration. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt51) Id. at 4178-4179.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt52) Id. at 4174-4173. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt53) Id.

at 4179. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt54) Id. at 4179-4181.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt55) Id. at 4177. The prosecution states: "the PCSO Board designated [Uriarte] by virtue of Arroyo's 'I desire' letter/order.

Obviously, Uriarte's appointment by Arroyo was a clear departure from Section 2 of [Republic Act] No. 1169. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt56) An Act Providing for Charity Sweepstakes. Horse Races, and Lotteries.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt57) Id. at 4174. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt58) L.O.I. No. 1282 (1983).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt59) L.0.I.No.1282(1983). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt60) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People, G.R. No. 220598, July19, 2016, 16 [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution dated November 5, 2013. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt61) According to Uriarte's testimony before the Senate, the main purpose for these cash advances was for the "roll-out"

of the small town lottery program. However, the accomplishment report submitted by Aguas shows that ₱137,500,000 was spent on non-related PCSO activities, such as" bomb threat, kidnapping, terrorism and bilateral and security relations."All the cash advances made by Uriarte in 2010 were made in violation of LOI 1282, and COA Circulars 2003-002 and 92-385.

These were thus improper use of the additional CIF funds amounting to raids on the PCSO coffers and were ill-gotten because Uriarte had encashed the checks and came into possession of the monies, which she had complete freedom to dispose of but was not able to properly account for.

(Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.R. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf/> > 13-14 [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution dared November 5, 2013.) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt62) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.R. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf/> > 16 [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution dated November 5, 2013.) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt63) Rollo , p. 4178. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt64) Id.

at 4178-4182. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt65) See Dissenting Opinion of .I. Leonen in Macapagal-Arroyo v. People, G.R. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf/> > 15 [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution dated November 5, 2013.) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt66) Rollo , p. 4174.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt67) Id.at4179. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt68) Id. at 4181.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt69) Id.at4179. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt70) Id.at4175. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt71) See Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People, G.R. No. 220598, July 19, 2016, 15 [Per J. Bersamin, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt72) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt73) Id. at 4176.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt74) ld.at4175. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt75) ld.at 4174. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt76) Id.

at4177. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt77) Id. at 1652-1653.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt7) 8 Id. at 1653. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt79) At that time, three (3) disbursements were already made based on the approval of the requests of PCSO General Manager Uriarte.

These were made on April 2, 2008, August 13, 2008, and January 19, 2009. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt80) Rollo (G.R. No. 220598), p. 1653.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt81) Id.at4174. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt82) People v. Diaz, 443 Phil. 67, 89 (2003) [Per J. Austria-Martinez, Second Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt83) People v. Del Mundo, 418 Phil. 740, 753 (200 I) [Per J. Ynares-Santiago, First Division].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt84) Rollo , p. 4171. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt85) Rep. Act No. 1169, sec.

6 provides: Section 6. Allocation of Net Receipts.- From the gross receipts from the sale of sweepstakes tickets, whether for sweepstakes races, lotteries or similar activities shall be deducted the printing cost of such tickets which in no case shall exceed two percent of such gross receipts to arrive at the net receipts. The net receipts shall be allocated as follows: A.

Fifty-five percent (55%) shall be set aside as a prize fund for the payment of prizes, including those for the owners, jockeys of running horses, and sellers of winning tickets. Prizes not claimed by the public within one year from date of draw shall be considered forfeited, and shall form part of the charity fund for disposition as stated below. B. Thirty percent (30%) shall be set aside as contributions to the charity fund from which the Board of Directors.

in consultation with the Ministry of Human Settlement on identified priority programs. needs. and requirements in specific communities and with approval of the Office of the President (Prime Minister), shall make payments or grants for health programs, including the expansion of existing ones, medical assistance and services and/or charities of national character, such as the Philippine National Red Cross, under such policies and subject to such rules and regulations as the Board may from time establish and promulgate.

The Board may apply part of the contributions to the charity fund to approved investments of the 01'lice pursuant to Section I (B) hereof, but in no case shall such application to investments, exceed ten percent (10%) of the net receipts from the sale of sweepstakes tickets in any given year. Any prope1ty acquired by an institution or organization with funds given to it under this Act shall not be sold -or otherwise disposed of without the approval of the Office of the President (Prime Minister), and that in the event of its dissolution all such property shall be transferred to and shall automatically become the property of the Philippine Government. C. Fifteen (15%) percent shall he set aside as contributions to the operating expenses and capital expenditures of the Office.

D. All balances of any funds in the Philippine Charity Sweepstakes Office shall revert to and form part of the charity fund provided for in paragraph (B), and shall be subject to disposition as above stated.The disbursements of the allocation herein authorized shall be subject to the usual auditing rules and regulations. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt86) Rollo , p. 4172.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt87) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt88) Exec. Order No. 383, sec.

I provides: Section . I. The Philippine Charity Sweepstakes Office shall hereby be under the supervision and control of the Department of Social Welfare and Development. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt89) Exec.

Order No. 455, sec. I provides: Section I. The Philippine Charity Sweepstakes Office shall hereby be placed under the supervision and control of the Department of Health. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt90) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.R. No. 220598, July 19, 2016, [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution related November 5, 2013.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt91) Rollo (G.R. No. 220598), p. 1831. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt92) Id.

at 4174. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt93) ld .at 4177. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt94) Id.

at 4176. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt95) ld.at4178. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt96) Id.

at 4181. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt97) Enrile v. People, G.R. No. 213455, August 11, 2015 < <http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/20l5/august2015/213455.pdf> > 22 [Per J. Brion, En Banc]. 98 Enrile v. People, G.R. No.

213455, August 11, 2015 < <http://sc.judiciary.gov.ph/pdf/web/viewer.html?file/jurisprudence/20l5/august2015/213455.pdf> > [Per J. Brion, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt99) Id. at 22: (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt100) Id.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt101) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt102) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt103) Rollo , pp. 305-307-A. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt104) Macapagal-Arroyo v. People , G.R. No. 220598, July 19, 2016 32- 33 [Per J. Bersamin, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt105) Enrile v. People, G.R. No. 213455, August 11, 2015 [http://sc.judiciary.gov.ph/pdt/web/viewer.html?file =/jurisprudence/2015/august2015/213455.pdf](http://sc.judiciary.gov.ph/pdt/web/viewer.html?file%20=/jurisprudence/2015/august2015/213455.pdf) 22 [Per J. Brion, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt106) People v. Sandiganbayan , 613 Phil. 407 (2009) [Per J. Peralta, Third Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt107) Id.

at 426. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt108) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt109) Macapagal-Arroyo v. People.

G.R. No. 22059&, July 19, 2016 [http://sc.judiciary.gov.ph/pdt/web/viewer.html?file =/jurisprudence/2016/july2016/213455.pdf](http://sc.judiciary.gov.ph/pdt/web/viewer.html?file%20=/jurisprudence/2016/july2016/213455.pdf) 44- 45 [Per J. Bersamin, En Banc]. The Decision stated: To discern the proper import of the phrase raids on the public treasury, the key is to look at the accompanying words: misappropriation, conversion, misuse or malversation of public funds. This process is conformable with the maxim of statutory construction noscitur a sociis , by which the correct construction of a particular word or phrase that is ambiguous in itself or is equally susceptible of various meanings may be made by considering the company of the words in which the word or phrase is found or with which it is associated.

Verily, a word or phrase in a statute is always used in association with other words or phrases, and its meaning may, therefore, be modified or restricted by the latter. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt110) Rep. Act No. 7060, sec. l(d)(I) states that plunder is committed "through misappropriation, conversion, misuse, or malversation of public funds or raids on the public treasury."

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt111) Rollo , p. 4169, Motion for Reconsideration. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt112) REV.

PEN. CODE, art. 220 provides: Article 220.

Illegal Use of Public Funds or Property. - Any public officer who shall apply any public fund or property under his administration lo any public use other than that for which such fund or property were appropriated by law or ordinance shall suffer the penalty of prision correccional in its minimum period or a fine ranging from one-half to the total of the sum misapplied, if by reason of such misapplication, any damage or embarrassment shall have resulted to the public service. In either case, the· offender shall also suffer the penalty of temporary special disqualification.

If no damage or embarrassment to the public service has resulted, the penalty shall be a fine from 5 to 50 per cent of the sum misapplied. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt113) Record of the Senate, Vol. IV, No. 141, p.

1403 (1989). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt114) REV. PEN.

CODE, art. 308 provides: Article 308. Who are liable for theft.

-Theft is committed by any person who, with intent to gain but without violence against or intimidation of persons nor force upon things, shall take personal property of another without the latter's consent. Theft is likewise committed by: 1. Any person who, having found lost property, shall fail to deliver the same to the local authorities or to its owner; 2.

Any person who, after having maliciously damaged the property of another, shall remove or make use of the fruits or object of the damage caused by him; and 3. Any person who shall enter an inclosed estate or a field where trespass is forbidden or which belongs to another and without the consent of its owner, shall hunt or fish upon the same or shall gather cereals, or other forest or farm products. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt115) Valenzuela v. People , 552 Phil. 381, 416 417 (2008) [Per J. Tinga, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt116) Valenzuela v. People, 552 Phil. 381 (2008) [Per J. Tinga, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt117) ld. At 417-418.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt118) Id. at 418. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt119) Estrada v. Sandiganbayan, 421 Phil. 290.

365 (2001) [Per J. Bellosillo, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt120) Valenzuela v. People, 552 Phil. 381, 417 (2008) [Per J. Tinga, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt121) Collins Dictionary, <<http://collinsdictionary.com/dictionary/english/raid> > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt122) ANDREAS H. JUCKER, DANIELA LANDERT, ANNINA SEILER, NICOLE STUDER-JOH, MEANING IN THE HISTORY OF ENGLISH: WORDS AND TEXTS IN CONTEXT 64(2013). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt123) Collins Dictionary, <<http://collinsdictionary.com/dictionary/english/raid> > (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt124) Online Etymology Dictionary, <[http://www.etymonline.com/index.php?term=raid&allowedinframe=0](http://www.etymonline.com/index.php?term=raid&allowedinframe=0) > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt125) The Science Show, <<http://web.archive.org/web/20081006030339/htpp://www.abc.net.au/rn/science/ss/stories/s70986.htm> > visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt126) Douglas Harper, Online Etymology Dictionary, <<http://www.dictionary.com/browse/raider/> > (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt127) Collins Dictionary, <<http://collinsdictionary.com/dictionary/english/raid> > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt128) Based on the Random House Dictionary, Random House, Inc. (2017) <<http://collinsdictionary.com/dictionary/english/raid> > (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt129) ROBERT A. CARO, THE PATH TO POWERS THE YEAR OFLYNDON JOHNSON 247 (1982). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt130) Herbert Hoover, <<http://www.history.com/topics/us-president/herbert-hoover> > (last visited April 17, 2017).

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt131) Herbert Hoover, <<http://www.history.com/topics/us-president/herbert-hoover> > (last visited April 17, 2017). (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt132) See S.B. No.

733, as cited in Estrada' Sandiganbayan, 427 Phil. 820, 851 (2002) [Per J. Puno, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt133) Rollo, pp. 450-510. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt134) Id.

at 4175. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt135) Id. at 4I64.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt136) The additional allocations for CIF were of increasing amounts running into the hundreds of millions of pesos. In 2010 alone, it was One Hundred Fitly Million Pesos (₱150,000,000.00). The General Manager of the PCSO was able to disburse more than One Hundred Thirty Eight Million Pesos (₱138,000,000.00) to herself.

That disbursement remains unaccounted. Despite continued annual warnings from the Commission on Audit with respect to the illegality and irregularity of the co-mingling of funds that should have been allocated for the Prize Fund, the Charitable Fund, and the Operational Fund, this co-mingling was maintained. See Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People, G.R. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf> > [Per J. Bersamin, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt137) This Letter of Instruction requires a request's specification of three (3) things: first, the specific purposes for which the funds shall be used; second, circumstances that make the expense necessary; and third, the disbursement's pm1icular aims. L.O.I. No. 1282 (1983), par. 2 provides: "Effective immediately, all requests for the allocation or release of intelligence funds shall indicate in full detail the specific purposes for which said funds shall be spent and shall explain the circumstances giving rise to the necessity for the expenditure and the particular aims to be accomplished."

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt138) Uriarte used Arroyo's approval to illegally accumulate these CIF funds which she encashed during the period 2008-20 10. Uriai1e utilized Arroyo's approval to secure PCSO Board confirmation of such additional CIF funds and to "liquidate" the same resulting in the questionable credit advices issued by accused Plaras.

These were simply consummated raids on public treasury. (See Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People, G.R. No. 220598, July. 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf> > [Per J. Bersamin, En Banc] citing the Sandiganbayan Resolution dated November 5, 2013.) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt139) Soriquez v. Sandiganbayan, 5 l 0 Phil. 709, 719 (2015) [Per J. Garcia, Third Division].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt140) Nicolas v. Sandiganbayan, 568 Phil. 297 (2008) [Per J. Carpio-Morales, Second Division]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt141) Id. at 309.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt142) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt143) Id. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt144) Id.

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt145) Id. at 311. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt146) (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt147) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.R. No. 220598, July 19, 2016 <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf> > 18-32 [Per J. Bersamin, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt148) Rep. Act No. 7080, sec. 4 provides: Section· 4. Rule of Evidence.

- For purpose of establishing the crime of plunder, it shall not be necessary to prove each and every criminal act done by the accused in furtherance of the scheme or conspiracy to amass, accumulate or acquire ill-gotten wealth, it being sufficient to establish beyond reasonable doubt a pattern of overt or criminal acts indicative of the overall unlawful scheme or conspiracy. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt149) Estrada v. Sandiganbayan, 427 Phil. 820 (2002) [Per J. Puno, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt150) Id.

at 851. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt151) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.F. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf> > 10 [Per J. Bersamin, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt152) See Estrada v. Sandiganbayan, 421 Phil. 290 (2001) [Per J. Bellosillo, En Banc]; Enrile v. People, G.R. No. 213455, August 11, 2015, 766 SCRA I [Per J. Brion, En Banc]; Serapio v. Sandiganbayan, 444 Phil. 499 (2003) [Per J. Callejo Sr., En Banc]: Estrada v. Sandiganbayan, 427 Phil. 820 (2002) [Per J. Puno, En Banc].

(https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt153) Dissenting Opinion of J. Leonen in Macapagal-Arroyo v. People , G.F. No. 220598, July 19, 2016, <<http://sc.judiciary.gov.ph/jurisprudence/2016/july2016/220598leonen.pdf> > 35-36 [Per J. Bersamin, En Banc]. (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt154) Estrada v. Sandiganbayan, 421 Phil. 290 (200 I) [Per J. Bellosillo, En Banc] (https://lawphil.net/judjuris/juri2017/apr2017/gr220598so2017.html#rnt155) Id. at 367.

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