Sandiganbayan (File photo)
MANILA – The Sandiganbayan has sentenced a former town treasurer to up to seven years in prison for malversation of public funds amounting to nearly half a million pesos.
In a 26-page decision dated Sept. 8, 2021 written by Associate Justice Maria Theresa Mendoza-Arcega and recently released online, the anti-graft court's Fifth Division found Reynalda Mariscal, former municipal treasurer of Calabanga, Camarines Sur, guilty beyond reasonable doubt of malversation and sentenced her from six to seven years.
She must also pay a fine of PHP401,334.86, the amount she was found liable for, and indemnify the government with the same amount, with an annual interest of six percent from the date of the decision and until it is fully paid.
The court said that Ramiscal’s claim that the demand made by the Commission on Audit in 2001 was incomplete for being a mere notice is untenable.
“In malversation of public funds, previous demand is not necessary. Demand merely raises a prima facie presumption that missing funds have been put to personal use,” the court stated.
“An accountable officer may be convicted of malversation even if there is no direct evidence of misappropriation and the only evidence is that there is a shortage in the officer’s account which he has not been able to explain satisfactorily. All that is essential is proof that the accountable officer has received public funds but that when demand thereof is made, he is unable to satisfactorily account for the same,” the court explained.
In 2001, a confidential office order was issued, directing state auditors to conduct a cash and account examination on Mariscal covering the period June 14, 2001 to Nov. 7, 2001.
At the end of the examination, a letter of demand was sent to Mariscal, informing of her total accountability amounting to PHP966,743.53.
Mariscal presented cash and items amounting to PHP565,408.67 or a shortage of PHP401,334.86.
She claimed in her affidavit that the shortage was given to certain municipal employees as cash advances.
The court, however, noted that Mariscal “has not shown any proof that the funds were actually extended to the municipal employees as cash advances”. (PNA)
