MANILA – The Sandiganbayan anti-graft court has sentenced a former mayor of Pantar, Lanao del Norte up to 10 years in prison for graft in connection with irregular disbursements worth PHP11.8 million in 2008.
In a 32-page decision dated March 12, the graft court through Associate Justice Amparo M.Cabotaje-Tang, found Norlaine Limbona and former municipal accountant Paganaibae Macaumbos guilty beyond reasonable doubt of violation of the Anti-Graft and Corrupt Practices Act.
A third accused, former municipal treasurer Orac Racmat, remained at-large.
Limbona was found to have approved fund disbursements worth P11.8 million from January 2008 to January 2009 even if previous cash advances have not been liquidated yet, in violation of Section 3(e) of the Anti-Graft and Corrupt Practices Act (Republic Act No. 3019) and Section 89 of the Government Auditing Code of the Philippines (Presidential Decree No. 1445).
Limbona, Macaumbos, and Racmat approved the multimillion-peso fund disbursements without proof that previous cash advances have been accounted for.
The Ombudsman also found that the cash advances from January to June 2008 were drawn without specific expenditure, in violation of Commission on Audit (COA) Circular No. 97-002.
Under COA rules, no cash advances shall be given unless for a legally specific purpose.
The release of additional cash advances to any official or employee is likewise prohibited unless the previous cash advance given has been settled or a proper accounting has been made.
COA said Racmat had unliquidated cash advances amounting to P2.3 million and there were also no reports, records, and documents to account for the funds.
Associate Justices Bernelito Fernandez and Ronald Moreno concurred. (PNA)
