PHILIPPINE SUPREME COURT JURISPRUDENCE

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Republic of the Philippines
SUPREME COURT
Manila

EN BANC

CLARO B. NARCISO, Petitioner, vs. SANDIGANBAYAN, and PEOPLE OF THE PHILIPPINES, Respondents.

NARVASA, C.J.: chanrobles virtual law library

Petitioner Claro B. Narciso y Baldonado has appealed his conviction by the Sandiganbayan (Second Division) of the crime of malversation of public funds under Article 217 of the Revised Penal Code.chanroblesvirtualawlibrary chanrobles virtual law library

Narciso was assigned as Officer-in-Charge of the Municipal Treasurer's Office of Vallehermoso, Negros Oriental, and actually discharged the duties and functions of that office from May, 1982 to July 31, 1983 when he was returned to his original station at Manjuyod, Negros Oriental. During his stint at Vallehermoso, two (2) audit examinations were conducted at the Municipal Treasurer's Office. The first, in the middle part of May, 1983, was a regular audit; the second, on August 1, 1983, was done preparatory to the turnover of Narciso's accounts incident to his return to his original station at Manjuyod, Negros Oriental.chanroblesvirtualawlibrary chanrobles virtual law library

The first audit disclosed, among other things, a bank draft in the amount of P14,500.00 in the custody of Narciso and entered in his cashbook: BPI Family Bank Check numbered D127466 and dated May 16, 1983, which had been drawn by a certain Felicito Tan and delivered to the Municipality of Vallehermoso ostensibly in payment of real estate taxes. The check had not yet been deposited at that time. The first audit revealed no shortage in Narciso's accounts.chanroblesvirtualawlibrary chanrobles virtual law library

When subsequently remitted by Narciso to the Provincial Treasurer and deposited with the Dumaguete City Branch of the Philippine National Bank sometime in June, 1983, the check was dishonored because the signature thereon of the ostensible drawer (Felicito Tan) differed from his signature on file with his depository bank. On being notified, in about the third week of June, of the check's dishonor, Narciso made corresponding changes in his cashbook, to indicate the amount of the dishonored check, P14,500.00, as an "account receivable" (i.e., a debit entry) instead of a collected amount, as previously entered.chanroblesvirtualawlibrary chanrobles virtual law library

In view of said dishonor, when the second audit was held on August 1, 1983, the auditors declared Narciso to be short in his accounts in the sum of P14,500.00, "representing the amount of the dishonored check." chanrobles virtual law library

From these facts, not disputed by Narciso, two others were apparently deduced by the Government Auditors, namely: (1) that Narciso had had a hand in the making of the spurious check, and (2) that he had caused delivery of the spurious check to the Municipality to prevent discovery of a shortage in his accounts in the sum of P14,500.00. Accordingly, a letter treating of the matter (and one other item) was sent to Narciso reading as follows: ¹

Mr. Claro B. Narciso
Acting Municipal Treasurer
Vallehermoso, Negros Oriental chanrobles virtual law library

Sir: chanrobles virtual law library

This is to inform you that in the examination of your cash and accounts as Acting Municipal Treasurer of Vallehermoso, this province, we found that your cash is short of P21,000.00. The shortage was arrived at as follows:

1) BPI Check No. D127466 dated May 16, 1983 issued
allegedly for realty tax payment but was dishonored
by the bank in the amount of P14,500.00 ---- P14,500.00

2) The cash Advance of Mayor Woodrow E. Serion
which you granted him in September, 1982 and
still remained unliquidated up to the time of
examination, August 1, 1983 ------------------- P 6,500.00
-----

Total P21,000.00

In view of the above findings, demand is made of you to produce immediately the missing fund above-stated and to explain in writing why no criminal prosecution be taken against you for infidelity in the custody of government funds.

Very Truly yours,

EUSEBIO D. KHO
Auditing Examiner III.

On August 11, 1983, a fact-finding inquiry relative to the aforementioned BPI Check No. 127466 was conducted at the Provincial Auditor's Office. In that investigation, a land tax collector in the Office of the Municipal Treasurer of Vallehermoso, Lolito Sedicta, gave a statement declaring, among others, that he gave the 14,500-peso check to Narciso in compliance with the latter's order to produce the said amount "because there was an audit" (Exhibit G). On the other hand, Narciso stated that he received the check from Sedicta as part of the latter's real estate tax collections (Exhibit "F").chanroblesvirtualawlibrary chanrobles virtual law library

For some reason, no charges were brought against Narciso until some four (4) years later; on May 7, 1987, formal administrative proceedings were initiated against him for "Dishonesty and/or Neglect of Duty." The proceedings resulted two years later in a judgment of the Department of Finance dated November 23, 1989 dismissing Narciso from the service. ² chanrobles virtual law library

Now, during the pendency of this administrative case, two (2) informations, one for Falsification of Public and/or Official Documents and the other for Malversation of Public Funds, were filed before the Sandiganbayan against Narciso, on March 3, 1989 and September 11, 1989, docketed as Criminal Cases Numbered 13435 and 13864, respectively. The informations read as follows: ³

(Malversation of Public Funds [Crim. Case No. 13435]): chanrobles virtual law library

That on or about August 1, 1983, and for sometime prior thereto, in Vallehermoso, Negros Oriental, and within the jurisdiction of this Honorable Court, the above-named accused, a public officer, being then the Officer-in-Charge, Office of the Municipal Treasurer of the aforesaid municipality, and as such is responsible and accountable for the funds collected and received by him, by reason of his official position, with grave abuse of confidence, did then and there wilfully, unlawfully and feloniously, misappropriate, misapply, embezzle and take away from said funds the sum of Fourteen Thousand Five Hundred (P14,500.00) Pesos, Philippine Currency, which he previously appropriated and converted to his personal use and benefit, and in order to cover up the shortage and/or malversation in the same aforestated amount, he made it appear that, one Felicito Tan of San Carlos City (Negros Oriental) purportedly issued BPI Family Bank Check No. D127466 dated May 16, 1983 in the amount of P14,500.00 as payment for real estate taxes, but which check was dishonored by the PNB Dumaguete City Branch sometime in June 1983, for the reason that, the signature of Felicito Tan on the check differed from the signature on file with his depository bank and that accused resorted to the above scheme to cover-up his shortage or the malversation committed by him, to the damage and prejudice of the Government in the aforesaid amount of P14,500.00 - said offense having been committed by the accused in relation to the discharge of his official duties.chanroblesvirtualawlibrary chanrobles virtual law library

CONTRARY TO LAW.

			FEATURED DECISIONScralaw

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