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G.R. No.

145927 August 24, 2007


SIMON FERNAN, JR. and EXPEI!O !ORRE"I#AS,
1
Petitioners,
vs.
PEOP#E OF !$E P$I#IPPINES, Respondent.
D E C I S I O N
"E#AS%O, JR., J.:
The instant petition under Rule 45 originated fro !!" #riinal #ases
$
filed %ith the Sandigan&a'an
(S)* involving no less than +, forer offi#ials and eplo'ees of the then -inistr' of Pu&li# .igh%a's
(-P.* and several suppliers of #onstru#tion aterials for defal#ation of pu&li# funds arising fro
nuerous transa#tions in the Ce&u /irst .igh%a' Engineering Distri#t in !"00. )e#ause of the sheer
agnitude of the illegal transa#tions, the nu&er of people involved, and the ingenious s#hee
eplo'ed in defrauding the governent, this infaous 1, illion high%a' s#a has fe% parallels in
the annals of #rie in the #ountr'.
The Case
Petitioners Sion /ernan, 2r. and E3pedito Torrevillas see4 the reversal of the De#e&er 4, !""0
De#ision
+
of the S) in the #onsolidated Criinal Case Nos. !,45, !,4!, !,4$, !,4+, !1!1, !1!", !1$5,
!1$!, !1$$, !1$+, !10", !115, !11!, !11$, !11+, !114, !115, !11,, !110, !111, !11", $1+", $145,
$14!, $14$, $14+, $144, $145, $14,, $140, $141, $14", $155, $15!, $15$, $15+, $154, $155, $15,,
$150, $151, $15", $1,5, $1,!, $1,$, $1,+, $1,4, $1,5, $1,,, $1,0, $1,1, $1,", $105, $10!, $10$,
$10+, $104, $105, $10,, $100, $101, $10", $115, $11!, $11$, $11+, $114, $115, $11,, $110, $111,
$11", $1"5, $1"!, $1"$, $1"+, $1"4, $1"5, $1",, $1"0, $1"1, $1"", $"55, $"5!, $"5$, $"5+, $"54,
$"55, $"5,, $"50, $"51, $"5", $"!5, $"!!, $"!$, $"!+, $"!5, $"!0, $"!1, $"!", $"$5, $"$!, $"$$,
$"$+, $"$4, $"$5, $"$,, $"$0, $"$1, $"$", $"+5, $"+!, $"+$, $"+,, $"+0, $"+1, and $"+",
4
all entitled
People of the Philippines v. Ro#ilo Neis, et al., finding the guilt' of ultiple instan#es of estafa
through falsifi#ation of pu&li# do#uents6
5
and the su&se7uent 8ugust $", $555 S) Resolution %hi#h
denied their separate pleas for re#onsideration.
Petitioner /ernan, 2r. disputes the adverse 9udgent in onl' si3 (,* #ases, nael': $10", $115, $11!,
$115, $"!4, and $"!16 %hile petitioner Torrevillas see4s e3oneration in nine ("* #ases, nael': $155,
$15,, $151, $15", $"5", $"!5, $"!4, $"!", and $"+$.
)oth petitioners assert their strong &elief that their guilt has not &een esta&lished &e'ond reasona&le
dou&t and, hen#e, e3#ulpation is in order.
The /a#ts
The S) #ulled the fa#ts
,
this %a':
On 2une $!, !"01, CO8 Regional Dire#tor Sofronio /lores 2r. of CO8 Regional Offi#e No. 0, dire#ted
auditors ;i#toria C. <ue9ada and Ruth I. Paredes to verif' and su&it a report on su&=allotent advises
issued to various high%a' engineering distri#ts in Ce&u, parti#ularl', the Ce&u Cit', Ce&u !st, Ce&u
$nd and the -andaue Cit' .igh%a' Engineering Distri#ts. Copl'ing %ith the dire#tive, the'
#ondu#ted an investigation and in due #ourse su&itted their findings. Their report (E3hi&it C*
#onfired the issuan#e of fa4e >etters of 8dvi#e of 8llotents (>88s* in the distri#ts entioned. The'
dis#overed that t%o sets of >88s %ere re#eived &' the distri#ts. One set #onsists of regular >88s
%hi#h #learl' indi#ated the #overing su&=allotent advi#es and %ere dul' signed &' -rs. 8ngelina
Es#a?o, /inan#e Offi#er of the -P. Regional Offi#e. The >88s %ere nu&ered in proper se7uen#e
and dul' re#orded in the log&oo4 of the 8##ounting, )udget and /inan#e Division. The other set
#onsists of fa4e >88s %hi#h do not indi#ate the #overing su&=allotent advi#e and %ere signed &'
Chief 8##ountant Rolando -angu&at and Engr. 2ose )agasao, instead of the /inan#e Offi#er. These
fa4e >88s %ere not nu&ered in proper se7uen#e6 the' %ere ostl' undated and %ere soeties
dupli#ated. The' #ould not &e tra#ed to the files and re#ords of the 8##ounting, )udget and /inan#e
Division. The a##ounting entr' for the dis&urseents ade on the fa4e >88s %as de&ited to the
8##ounts=Pa'a&le @nli7uidated O&ligations (1=1!=455* and #redited to the Che#4ing 8##ount %ith the
)ureau of Treasur' (1=05=0"5*. Nevertheless, the e3penditures %ere ta4en fro o&ligations of the
#urrent 'ear (!"01* &e#ause all the supporting papers of the pa'ent vou#hers %ere dated in that 'ear.
The entries in the 9ournal vou#hers filed %ith the -P. Regional Offi#e %ere ad9usted ever' onth to
1=1!=455 (unli7uidated or prior 'ears o&ligation*, 1=1+=555 (li7uidated or #urrent 'ear o&ligations* and
1=05=055 (Treasur'A8gen#' 8##ount*. 8ll of these %ere approved for the /inan#e Offi#er &' Chief
8##ountant Rolando -angu&at. -angu&at, ho%ever, had no authorit' to approve the &e#ause sin#e
O#to&er !"00, he had alread' &een detailed to the -P. Central Offi#e. There %ere indi#ations that the
pra#ti#e had &een going on for 'ears.
3 3 3 3
Due to these serious irregularities, then President -ar#os #reated a Spe#ial Ca&inet Coittee on
-P. Region ;II BChost Pro9e#ts 8noaliesB %hi#h in turn organiDed a Spe#ial Tas4 /or#e #oposed
of representatives fro the /inan#e -inistr' Intelligen#e )ureau (/-I)*, National )ureau of
Investigation (N)I*, the )ureau of Treasur' and the Coission on 8udit. The ission of the tas4
for#e %as to #ondu#t a %ider and ore e3tended investigation in all the fifteen (!5* high%a'
engineering distri#ts of -P. Region ;II, in#luding the Ce&u /irst .igh%a' Engineering Distri#t, the
!"00 7uestiona&le dis&urseents of %hi#h are the su&9e#t atter of these #ases.
3 3 3 3
/or a &etter understanding of these high%a's #ases, the flo% in the release of funds to the various
agen#ies of the governent and the #ontrol devi#es set up for dis&urseent and a##ounting of pu&li#
funds should first &e e3plained. 8 #hart (E3hi&it )* graphi#all' sho%s the flo% of allotents fro the
-inistr' do%n to the distri#t level.
On the &asis of appropriation la%s and upon re7uest ade &' heads of agen#ies, the then -inistr' of
)udget released funds to the various agen#ies of the governent &' eans of an 8dvi#e of 8llotent
(88* and a Cash Dis&urseent Ceiling (CDC*. The 8dvi#e of 8llotent is an authorit' for the agen#'
to in#ur o&ligations %ithin a spe#ified aount in a##ordan#e %ith approved progras and pro9e#ts. The
Cash Dis&urseent Ceiling is an authorit' to pa'. @pon re#eipt of the 88 and CDC fro the )udget,
the Central Offi#e of the agen#' prepares the Su&=8dvi#e of 8llotent (S88* and the 8dvi#e of Cash
Dis&urseent Ceiling (8CDC* for ea#h region, in a##ordan#e %ith the dis&urseent allotent. These
are sent to the Regional Offi#e. @pon re#eipt, the )udget Offi#er of the region prepares the
#orresponding >etters of 8dvi#e of 8llotent (>88* %hi#h are for%arded to the various distri#ts of the
region (The aount that goes to ea#h distri#t is alread' indi#ated in the 8dvi#e of 8llotent*. Onl'
upon re#eipt of the >88 is the distri#t offi#e authoriDed to in#ur o&ligations.
No%, ho% are funds released &' the Regional Offi#e to the different distri#ts and ultiatel' paid out to
#ontra#tors, the Distri#t Engineer su&its to the Regional Dire#tor a re7uest for allotent in
a##ordan#e %ith the progra of %or4 prepared &' the forer. This pro#edure starts %ith the
preparation of a Re7uisition for Supplies and E7uipent (RSE* in the Distri#t Offi#e &' the Senior
Civil Engineer, approved &' the Distri#t Engineer, and signed &' the Chief 8##ountant of the .igh%a'
Engineering Distri#t, %ho #ertifies as to the availa&ilit' of funds. The RSE is then su&itted to the
Regional Dire#tor for approval. On#e it is approved, a Re7uest for O&ligation of 8llotent (RO8* is
prepared &' the Chief 8##ountant of the distri#t Senior Civil Engineer. The RO8 signifies that a #ertain
aount of distri#t funds has &een set aside or earar4ed for the parti#ular e3penditures stated in the
RSE. On the &asis of the RO8, the Distri#t Offi#e puts up advertiseents, E#ondu#tsF &iddings, a4es
a%ards and prepares pur#hase orders %hi#h are served on the %inning &idder. The Distri#t Offi#e also
prepares a suar' of deliveries %ith the #orresponding deliver' re#eipts and tall' sheets, #ondu#ts
inspe#tion and prepares the Ceneral ;ou#her for the pa'ent of deliveries. On#e the Ceneral ;ou#her
(C;* has &een prepared, the #orresponding #he#4 in the for of a Treasur' Che#4 8##ount for 8gen#'
(TC88* is dra%n &' the Dis&ursing Offi#er and finall' released to the #ontra#tor.
8t the end of ever' onth, the Report of Che#4s Issued &' DeputiDed Dis&ursing Offi#er (RCIDD* is
prepared, listing all the #he#4s issued during that period. The RCIDDO is su&itted to the a##ounting
division of the region. @pon re#eipt of the RCIDDO, the Regional Offi#e dra%s a 9ournal vou#her,
de&iting the a##ount o&ligation (li7uidated or unli7uidated o&ligation, %hi#hever is appli#a&le*, and
#rediting the a##ount Treasur' Che#4 8##ount for 8gen#' (TC88*. The RCIDDO is re#orded in the
2ournal of Che#4s Issued &' DeputiDed Dis&ursing Offi#ers (2CIDDO* and posted in the general ledger
at the end of ea#h onth.
Siultaneous %ith the flo% of the RCIDDO, the RO8s are suariDed in the Reports of O&ligations
In#urred (ROI* in the Distri#t Offi#e, on#e or t%i#e a onth, depending upon the volue of
transa#tions. The ROI is then su&itted to the Regional Offi#e. @pon re#eipt of the ROI, the a##ountant
of the Regional Offi#e dra%s a 9ournal vou#her ta4ing up the follo%ing entr': de&iting the
appropriation allotted (5="5=555* and #rediting the o&ligation in#urred (5=1$=555*. This is re#orded in
the general vou#her and posted to the general ledger at the end of ea#h onth. The 9ournal vou#her is
prepared, #losing the a##ount 1=05=05" to 1=0!=!55=!"" at the end of ea#h onth. It is also re#orded
and posted to the general ledger. 8t the end of the onth, the &alan#es of ea#h a##ount sho%n in the
general ledger are suariDed in a stateent #alled the trial &alan#e. The trial &alan#e is su&itted to
the -P. Central Offi#e in -anila %here it is #onsolidated %ith other trial &alan#es su&itted &' other
regional offi#es.
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The ela&orate a##ounting pro#edure des#ri&ed a&ove %ith its s'ste of #ontrols %as set up o&viousl' to
a4e sure that governent funds are properl' released, dis&ursed and a##ounted for. In the hands of
untrust%orth' guardians of the pu&li# purse, ho%ever, it proved to &e inade7uate. There %ere loopholes
%hi#h an uns#rupulous person adroit in governent a##ounting #ould ta4e advantage of to
surreptitiousl' dra% enorous sus of one' fro the governent.
Soetie in /e&ruar', !"00, a##used Rolando -angu&at (Chief 8##ountant*, Delia Preagido
(8##ountant III*, 2ose Sa'son ()udget E3ainer*, and Edgardo CruD (Cler4 II*, all of -P. Region
;II, et at the To%n and Countr' Restaurant in Ce&u Cit' and hat#hed an ingenious plan to siphon off
large sus of one' fro governent #offers. -angu&at had found a %a' to %ithdra% governent
one' through the use of fa4e >88s, vou#hers and other do#uents and to #on#eal tra#es thereof %ith
the #onnivan#e of other governent offi#ials and eplo'ees. In fine, the fraudulent s#hee involved
the splitting of >88s and RSEs so that the aount #overed &' ea#h general vou#her is less than
P55,555.55 to do a%a' %ith the approval of the Regional 8uditor6 the #harging of dis&urseents to
unli7uidated o&ligations due the previous 'ear to provide the supposed sour#e of funds6 and the
anipulation of the &oo4s of a##ount &' negation or ad9ustent, i.e., the #an#ellation of #he#4s through
9ournal vou#hers to #on#eal dis&urseents in e3#ess of the #ash dis&urseent #eiling (CDC*, so as not
to refle#t su#h dis&urseents in the trial &alan#es su&itted to the Regional Offi#e.
-angu&at enti#ed Preagido, CruD and Sa'son to 9oin hi. 8ll three agreed to help hi #arr' out his
plan. The' t'ped the fa4e >88s during Saturda's. CruD and Sa'son also too4 #harge of negotiating or
selling the fa4e >88s to #ontra#tors at $,G of the gross aount. Preagido on her part anipulated the
Ceneral >edger, 2ournal ;ou#hers and Ceneral 2ournal thru negative entries to #on#eal the illegal
dis&urseents. Thus, in the initial report of the auditors (E3hi&it D*, it %as dis#overed that the dou&tful
allotents and other anoalies es#aped noti#e due to the follo%ing anipulations:
BThe letter=advi#es #overing su#h allotents (>88* %ere generall' not signed &' the /inan#e Offi#er
nor re#orded in the &oo4s of a##ounts. Dis&urseents ade on the &asis of these fa4e >88s %ere
#harged to the unli7uidated O&ligations (8##ount 1=1!=455*, although the o&ligations &eing paid %ere
not aong those #ertified to the unli7uidated o&ligations (8##ount 1=1!=455* at the end of the
pre#eding 'ear. To #on#eal the over#harges to authoriDed allotents, a##ount 1=1!=455 and the e3#ess
of #he#4s issued over authoriDed #ash dis&urseents #eiling, ad9ustents %ere prepared onthl'
through 9ournal vou#hers to ta4e up the negative de&it to 8##ount 1=1!=455 and a negative #redit to the
Treasur' Che#4ing 8##ount for 8gen#ies 8##ount 1=05=0"5. These 9ournal vou#hers in effe#t #an#elled
the previous entr' to re#ord the dis&urseents ade on the &asis of the fa4e >88s. Thus, the affe#ted
a##ounts (8##ounts 1=1!=455 and 1=05=0"5*, as appearing in the trial &alan#e %ould not sho% the
irregularit'. The #he#4s, ho%ever, %ere a#tuall' issued.B
The four fored the nu#leus of the nefarious #onspira#'. Other governent eplo'ees, tepted &' the
prospe#t of earning &ig one', allo%ed their naes to &e used and signed spurious do#uents.
8lthough the anoalies had &een going on for soetie (/e&ruar' !"00 to 2une !"01*, the PN) and
)ureau of Treasur' had no in4ling a&out it until the N)I &usted the illegal operations. (Soe of the
re#ipients of the stolen funds spent lavishl' and &ought t%o #ars at a tie*. The reason for this is that,
at that tie, the PN) and )ureau of Treasur' %ere not furnished #op' of the other CDC and the lo#al
&ran#h of the PN) did not re#eive independent advi#e fro the PN) head offi#e in -anila. There %ere
no deposits of one' ade %ith the PN) fro %hi#h %ithdra%als #ould &e #harged. Onl' CDCs %ere
presented to it, and not 4no%ing that soe of the CDCs %ere fa4e, the PN) &ran#h paid out the #he#4s
dra%n against the. The &an4 had also no %a' of 4no%ing %hat aount %as appropriated for the
distri#t6 #onse7uentl', it did not 4no% if the liit had alread' &een e3#eeded. Onl' an insider steep in
governent a##ounting, auditing and &an4ing pro#edures, parti#ularl' their fla%s and loopholes, #ould
have pulled off su#h an ingenious and auda#ious plan.
3 3 3 3
/o#using our attention no% on the anoalies #oitted in the Ce&u /irst Distri#t Engineering Distri#t,
hereinafter referred to as the Ce&u /irst .ED for &revit', the Court finds that the sae pattern of fraud
eplo'ed in the other high%a' engineering distri#ts in -P. Region ;II %as follo%ed. The Ce&u /irst
.ED re#eived fro Region ;II thirt'=four >etters of 8dvi#e of 8llotent (>88s* in the total su of
P4,0+4,++,.55 and t%ent'=nine ($"* #orresponding Su&=8dvi#es of Cash Dis&urseent Ceiling
(S8CDCs*, aounting to P5,!,5,,00.54 for the period 2anuar' !, !"00 to De#e&er +!, !"00. )ut
apart fro this, the Ce&u /irst .ED appears to have also re#eived for the sae period another set of
eight'=four (14* >88s aounting to P4,,15,,"4.0, %hi#h ho%ever, #ould not &e tra#ed to an' Su&=
8dvi#e of 8llotent (S88* or at#hed to the 8dvi#es of Cash Dis&urseent Ceiling (8CDCs*
re#eived fro the -P. and Regional Offi#e. This is highl' irregular and not in #onsonan#e %ith
a##ounting pro#edures.
It %as also ade to appear that the pa'ents %ere ade for alleged prior 'earHs o&ligations and
#hargea&le to 8##ount 1=1!=455, o&viousl' &e#ause, the' %ere not properl' funded. /urtherore, the
list of pro9e#ts in Region ;II for !"00 sho%ed that Ce&u /irst .ED #opleted reha&ilitation andAor
iproveent of roads and &ridges in its distri#ts fro /e&ruar' to -a' !"00, %ith e3penditures
aounting to P,!+,1!$.55. On the other hand, the e3penditures for &aranga' roads in the sae distri#t
in !"00 aounted to P!45,,"$.55, and these %ere all #opleted %ithin the period fro Nove&er to
De#e&er, !"00. These #opleted pro9e#ts %ere properl' funded &' legitiate >88s and CDCs in the
total aount of onl' P054,554.55. .o%ever, an additional aount of P+,1+",1!5.04 %as spent &' the
Ce&u /irst .ED for aintenan#e of roads and &ridges for the sae 'ear (!"00* &ut the sae #ould not
&e tra#ed to an' authoritative do#uent #oing fro the -P..
3 3 3 3
8 total of !+$ Ceneral ;ou#hers, eanating fro fa4e >88s and 8CDCs, %ere tra#ed &a#4 to Rolando
-angu&at, Regional 8##ountant of Region ;II and 8dventor /ernandeD, Regional .igh%a' Engineer,
also of Region ;II. Those >88s and 8CDCs &e#ae the vehi#les in the dis&urseent of funds
aounting to P+,1+",1!5.04, through the vou#hers purportedl' issued for the pur#hase and deliver' of
the aforeentioned aterials allegedl' used for the aintenan#e and repair of the national high%a's
%ithin the Ce&u /irst .ED. Despite the enorous additional e3penditure of P+,1+",1!5.04, the roads
and &ridges in the distri#t, as found out &' the N)I, did not sho% an' iproveent. 8s testified to &'
several &aranga' #aptains, the road aintenan#e #onsisted erel' of spreading anapog or liestone on
potholes of the national high%a'.
O&viousl', the vou#hers for pa'ents of alleged aintenan#e of roads and &ridges in the additional
aount of P+,1+",1!5.04 %ere prepared for no other purpose than to siphon the said aount fro the
governent #offer into the po#4ets of soe offi#ials and eplo'ees of Region ;II and the Ce&u /irst
.ED, as %ell as the suppliers and #ontra#tors %ho #onspired and #onfederated %ith the.
The nu#lei of this assive #onspira#', nael': Rolando -angu&at, 2ose Sa'son, and Edgardo CruD, all
of -P. Region ;II, %ere found guilt' in all !!" #ounts and %ere a##ordingl' senten#ed &' the S).
The other #onniver, Delia Preagido, after &eing found guilt' in soe of the #ases, &e#ae a state
%itness in the reainder. On the &asis of her testion' and pertinent do#uents, Inforations %ere
filed, #onvi#tions %ere o&tained, and #riinal penalties %ere iposed on the rest of the a##used.
On the other hand, petitioners %ere &oth Civil Engineers of the -P. assigned to the Ce&u /irst
.igh%a' Engineering Distri#t. Petitioner /ernan, 2r. %as in#luded aong the a##used in Criinal Case
Nos. $10", $115, $11!, $115, $"!4, and $"!1 allegedl' for having signed si3 (,* tall' sheets or
stateents of deliveries of aterials, used as &ases for the preparation of the #orresponding nu&er of
general vou#hers. /und releases %ere ade to the suppliers, #ontra#tors, and pa'ees &ased on these
general vou#hers.
The Inforation against /ernan, 2r. in S) Criinal Case No. $10" reads as follo%s:
The undersigned a##uses Ro#ilo Neis, Rolando -angu&at, 8dventor /ernandeD, 8ngelina Es#a?o,
Delia Preagido, Cailo de >etran, -anuel de ;e'ra, .era#leo /aelnar, )asilisa Calvan, -atilde
2a&alde, 2osefina >una, 2ose Sa'son, Edgardo CruD, >eonila del Rosario, Engra#ia Es#o&ar, 8&elardo
Cardona, >eonardo Torde#illa, 8gripino Pagdanganan, Raon <uirante, -ariano -ontera, -ariano
2arina, >eo ;illagonDalo, 8sterio )u7ueron, Iosio -endeD, Sion /ernan, 2r. and 2uliana de los
8ngeles for estafa thru falsifi#ation of pu&li# and #oer#ial do#uents, #oitted as follo%s:
That on, a&out and during the period fro De#e&er !, !"0, up to 2anuar' +!, !"00, &oth dates
in#lusive, in the Cit' of Ce&u and in Ce&u Provin#e, and %ithin the 9urisdi#tion of this .onora&le
Court, the a##used Ro#ilo Neis, 8ssistant Distri#t Engineer of Ce&u .ED I6 Rolando -angu&at, the
Chief 8##ountant of Region ;II of the -inistr' of Pu&li# .igh%a's and 8dventor /ernandeD, Regional
.igh%a' Engineer of sae Regional Offi#e, #onniving %ith ea#h other to defraud the Philippine
Covernent %ith the indispensa&le #ooperation and assistan#e of 8ngelina Es#a?o, /inan#e Offi#er of
Region ;II of the -inistr' of Pu&li# .igh%a's6 Delia Preagido, 8ssistant Chief 8##ountant of sae
Regional Offi#e6 Cailo de >etran, Chief 8##ountant of Ce&u I .ED6 -anuel de ;e'ra, Regional
Dire#tor, -P., Region ;II6 .era#leo /aelnar, then 8ssistant Dire#tor -P. Region ;II6 )asilisa
Calvan, )udget Offi#er, -P., Region ;II6 -atilde 2a&alde, Supervising 8##ounting Cler4, -P.,
Region ;II6 2osefina >una, 8##ountant II, -P., Region ;II6 2ose Sa'son, )udget E3ainer, -P.,
Region ;II, Edgardo CruD, 8##ountant I, -P., Region ;II6 >eonila del Rosario, Chief /inan#e and
-anageent Servi#e, -P., Central Offi#e6 Engra#ia Es#o&ar, Chief 8##ountant, -P., Central
Offi#e6 8&elardo Cardona, 8ssistant Chief 8##ountant, -P., Central Offi#e6 >eonardo Torde#illa,
Supervising 8##ountant, -P., Central Offi#e6 8gripino Pagdanganan, )udget Offi#er III, -P.,
Central Offi#e6 Raon <uirante, Propert' Custodian of Ce&u I .ED6 -ariano -ontera, Senior Civil
Engineer Engineer of Ce&u I .ED6 -ariano 2arina, Cler4 in the Propert' Division of Ce&u I .ED6 >eo
;illagonDalo, 8uditorHs 8ide of Ce&u I .ED6 Iosio -endeD, 8uditor of Ce&u I .ED6 8sterio
)u7ueron, 8dinistrative Offi#er of Ce&u I .ED6 Sion /ernan, 2r., Civil Engineer of Ce&u I .ED
and 2uliana de los 8ngeles, an alleged supplier, all of %ho too4 advantage of their offi#ial positions,
%ith the e3#eption of 2uliana de los 8ngeles, utuall' helping ea#h other did then and there %illfull',
unla%full' and feloniousl' falsif' andAor #ause the falsifi#ation of the follo%ing do#uents, to %it:
!. Re7uest for 8llo#ation of 8llotent
$. >etter of 8dvi#e of 8llotent
+. 8dvi#e of Cash Dis&urseent Ceiling
4. Ceneral ;ou#her No. )=!5
5. Che#4 No. ""++5,4
,. 8&stra#t of )ids
0. Pur#hase Order
1. Stateent of Deliver'
". Report of Inspe#tion
!5. Re7uisition for Supplies or E7uipent
!!. Trial )alan#e
&' a4ing it appear that Regional Offi#e No. ;II of the -inistr' of Pu&li# .igh%a's regularl' issued
an advi#e of #ash dis&urseent #eiling (8CDC* and the #orresponding letter of advi#e of allotent
(>88* to #over the pur#hase of !,455 #u. . of ite !51
0
for use in the repair of the Ce&u .agna'a
Jharf road fro K. 55.+5 to K. ,5.55, %hen in truth and in fa#t, as all the a##used 4ne%, the sae
%ere not true and #orre#t6 &' a4ing it appear in the vou#her that funds %ere availa&le and that there
%ere appropriate re7uests for allotents (RO8* to pa' the aforesaid pur#hase6 that a re7uisition for
said ite %as ade and approved6 that a regular &idding %as held6 that a #orresponding pur#hase order
%as issued in favor of the %inning &idder6 that the road #onstru#tion aterials %ere delivered,
inspe#ted and used in the supposed pro9e#t and that the alleged supplier %as entitled to pa'ent %hen
in truth and in fa#t, as all the a##used 4no%, all of the foregoing %ere false and in#orre#t and &e#ause of
the foregoing falsifi#ations, the a&ove=naed a##used %ere a&le to #olle#t fro the Ce&u I .ED the
total aount of TJENTL EIC.T T.O@S8ND PESOS (P$1,555.55*, Philippine Curren#', in
pa'ent of the non=e3isting deliveries6 that the said aount of P$1,555.55 %as not refle#ted in the
onthl' trial &alan#e su&itted to the Central Offi#e &' Region ;II sho%ing its finan#ial #ondition as
the sae %as negated thru the 9ournal vou#her, as a designed eans to #over=up the fraud6 and the
a##used, on#e in possession of the said aount, isappropriated, #onverted and isapplied the sae
for their personal needs, to the daage and pre9udi#e of the Philippine Covernent in the total aount
of TJENTL EIC.T T.O@S8ND PESOS (P$1,555.55*, Philippine Curren#'.
CONTR8RL TO >8J.
The Inforations in the si3 (,* #ases involving /ernan, 2r. %ere essentiall' identi#al save for the details
as highlighted in &oldfa#e a&ove. /or ease of referen#e, /ernan, 2r.Hs #riinal #ases are detailed &elo%:
Criinal
Case No.
Dates of
Coission
-ain
Do#uents
/alsified
Ites 8llegedl' Pur#hased 8ount of /raud
$10" De#e&er !,
!"0, up to
2anuar' +!,
!"00
!. Ceneral
;ou#her No.
)=!56
$. Che#4 No.
""++5,46
!,455 #u. . of ite !51 for use in
the repair of the Ce&u .agna'a
Jharf road fro K. 55.+5 to K.
,5.55
PhP $1,555.55
$115 De#e&er !,
!"0, up to
2anuar' +!,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=
!$=!55=0,6
$. Ceneral
;ou#her No.
)=556
+. Che#4 No.
""++!546
!,455 #u. . of ite !51 for use in
the repair of the )ogo=Curva=
-edellon road fro K. !!5.55 to
K. !!".55
PhP $1,555.55
$11! 2anuar' $,
!"00 up to
/e&ruar' $1,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=
$=5,=006
$. Ceneral
;ou#her No.
)=$456
+. Che#4 No.
""++$"46
8ppro3iatel' !,555 #u. . of ite
!51 for use in the repair and
reha&ilitation of daaged roads and
&ridges &' T'phoon 8ring at the
Ta&ogon=)ogo provin#ial road fro
K. "$ to K. "1
PhP +!,555.55
$115 2anuar' $,
!"00 up to
2anuar' +!,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=
!$=!!$=0,6
$. Ceneral
;ou#her No.
)=0,6
+. Che#4 No.
""++!$56
aterials for use in the repair and
reha&ilitation of the Daan=)anta'an
road fro K. !$0.55 to K. !+,
PhP +5,555.55
$"!4 O#to&er !,
!"00 up to
Nove&er +5,
!. Ceneral
;ou#her No.
)="$06
!,$55 #u. . of ite !51 for use in
the reha&ilitation of the Ca9el=>ugo,
PhP $0,555.55
!"00 $. Che#4 No.
"45+4$56
)ar&on &aranga' road
$"!1 2anuar' $,
!"00 up to
/e&ruar' $1,
!"00
!. Ceneral
;ou#her No.
)=!506
$. Che#4 No.
""++!506
!,555 #u. . of ite !51 for the
reha&ilitation of the Ce&u North
.agna'a Jharf road fro K. 0! to
K. 0,
PhP +5,555.55
On the other hand, petitioner Torrevillas %as one of the a##used in Criinal Case Nos. $155, $15,,
$151, $15", $"5", $"!5, $"!4, $"!", and $"+$.
The Inforation against Torrevillas in S) Criinal Case No. $155 reads as follo%s:
The undersigned a##uses Ro#ilo Neis, Rolando -angu&at, 8dventor /ernandeD, 8ngelina Es#a?o,
Delia Preagido, Cailo de >etran, -anuel de ;e'ra, .era#leo /aelnar, )asilisa Calvan, -atilde
2a&alde, 2osefina >una, 2ose Sa'son, Edgardo CruD, >eonila del Rosario, Engra#ia Es#o&ar, 8&elardo
Cardona, >eonardo Torde#illa, 8gripino Pagdanganan, Raon <uirante, 2orge de la Pe?a, >eo
;illagonDalo, 8sterio )u7ueron, E3pedito Torrevillas, -ariano -ontera and Rufino ;. Nu?eD for estafa
thru falsifi#ation of pu&li# and #oer#ial do#uents, #oitted as follo%s:
That on, a&out and during the period fro 2une !, !"00 up to 2une +5, !"00, &oth dates in#lusive, in the
Cit' of Ce&u and in Ce&u Provin#e, and %ithin the 9urisdi#tion of this .onora&le Court, the a##used
Ro#ilo Neis, 8ssistant Distri#t Engineer of Ce&u .ED I6 Rolando -angu&at, the Chief 8##ountant of
Region ;II of the -inistr' of Pu&li# .igh%a's and 8dventor /ernandeD, Regional .igh%a' Engineer
of sae Regional Offi#e, #onniving %ith ea#h other to defraud the Philippine Covernent %ith the
indispensa&le #ooperation and assistan#e of 8ngelina Es#a?o, /inan#e Offi#er of Region ;II of the
-inistr' of Pu&li# .igh%a's6 Delia Preagido, 8ssistant Chief 8##ountant of sae Regional Offi#e6
Cailo de >etran, Chief 8##ountant of Ce&u I .ED6 -anuel de ;e'ra, Regional Dire#tor, -P.,
Region ;II6 .era#leo /aelnar, then 8ssistant Dire#tor -P. Region ;II6 )asilisa Calvan, )udget
Offi#er, -P., Region ;II6 -atilde 2a&alde, Supervising 8##ounting Cler4, -P., Region ;II6 2osefina
>una, 8##ountant II, -P., Region ;II6 2ose Sa'son, )udget E3ainer, -P., Region ;II, Edgardo
CruD, 8##ountant I, -P., Region ;II6 >eonila del Rosario, Chief /inan#e and -anageent Servi#e,
-P., Central Offi#e6 Engra#ia Es#o&ar, Chief 8##ountant, -P., Central Offi#e6 8&elardo Cardona,
8ssistant Chief 8##ountant, -P., Central Offi#e6 >eonardo Torde#illa, Supervising 8##ountant, -P.,
Central Offi#e6 8gripino Pagdanganan, )udget Offi#er III, -P., Central Offi#e6 Raon <uirante,
Propert' Custodian of Ce&u I .ED6 2orge de la Pe?a, 8uditor of Ce&u I .ED6 >eo ;illagonDalo,
8uditorHs 8ide of Ce&u I .ED6 8sterio )u7ueron, 8dinistrative Offi#er of Ce&u I .ED6 E3pedito
Torrevillas, representative of the EngineerHs Offi#e, Ce&u I .ED6 -ariano -ontera, Senior Civil
Engineer Engineer of Ce&u I .ED6 and Rufino ;. Nu?eD, an alleged supplier, all of %ho too4
advantage of their offi#ial positions, %ith the e3#eption of Rufino ;. Nu?eD, utuall' helping ea#h
other did then and there %illfull', unla%full' and feloniousl' falsif' andAor #ause the falsifi#ation of the
follo%ing do#uents, to %it:
!. Re7uest for 8llo#ation of 8llotent M !5!=!5=!1,=0,6 !5=!"5=0,6 !5=!"$=0,6 !5=!11=0,6 !5=
!15=0,
$. >etter of 8dvi#e of 8llotent
+. 8dvi#e of Cash Dis&urseent Ceiling
4. Ceneral ;ou#her No. )=,!+
5. Che#4 No. "45+5""
,. 8&stra#t of )ids
0. Pur#hase Order
1. Stateent of Deliver'
". Report of Inspe#tion
!5. Re7uisition for Supplies or E7uipent
!!. Trial )alan#e
&' a4ing it appear that Regional Offi#e No. ;II of the -inistr' of Pu&li# .igh%a's regularl' issued
an advi#e of #ash dis&urseent #eiling (8CDC* and the #orresponding letter of advi#e of allotent
(>88* to #over the pur#hase of !5+.,+ . t. of ite +!5
1
for use in asphalting of the Toledo=Ta&uelan
road at K. !51.+4 to K. !5".5$, %hen in truth and in fa#t, as all the a##used 4ne%, the sae %ere
not true and #orre#t6 &' a4ing it appear in the vou#her that funds %ere availa&le and that there %ere
appropriate re7uests for allotents (RO8* to pa' the aforesaid pur#hase6 that a re7uisition for said ite
%as ade and approved6 that a regular &idding %as held6 that a #orresponding pur#hase order %as
issued in favor of the %inning &idder6 that the road #onstru#tion aterials %ere delivered, inspe#ted and
used in the supposed pro9e#t and that the alleged supplier %as entitled to pa'ent %hen in truth and in
fa#t, as all the a##used 4no%, all of the foregoing %ere false and in#orre#t and &e#ause of the foregoing
falsifi#ations, the a&ove=naed a##used %ere a&le to #olle#t fro the Ce&u I .ED the total aount of
/ORTL EIC.T T.O@S8ND /O@R .@NDRED T.IRTL ONE PESOS N 15A!55 (P41,4+!.15*,
Philippine Curren#', in pa'ent of the non=e3isting deliveries6 that the said aount of P41,4+!.15 %as
not refle#ted in the onthl' trial &alan#e su&itted to the Central Offi#e &' Region ;II sho%ing its
finan#ial #ondition as the sae %as negated thru the 9ournal vou#her, as a designed eans to #over=up
the fraud6 and the a##used, on#e in possession of the said aount, isappropriated, #onverted and
isapplied the sae for their personal needs, to the daage and pre9udi#e of the Philippine
Covernent in the total aount of /ORTL EIC.T T.O@S8ND /O@R .@NDRED T.IRTL ONE
PESOS N 15A!55 (P41,4+!.15*, Philippine Curren#'.
CONTR8RL TO >8J.
The Torrevillas #ases %ere su&stantiall' the sae save for the details highlighted in the afore7uoted
t'pi#al a##usator' pleading. /or ease of referen#e, TorrevillasH #riinal #ases are parti#ulariDed as
follo%s:
Criinal
Case No.
Dates of
Coission
-ain Do#uents
/alsified
Ites 8llegedl' Pur#hased 8ount of /raud
$155 2une !, !"00
up to 2une +5,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=!5=
!1,=0,6 !5=!"5=0,6
!5=!"$=0,6 !5=!11=
0,6 !5=!15=0,6
$. Ceneral ;ou#her
No. )=,!+6
+. Che#4 No.
!5+.,+ . t. of ite +!5 for use
in asphalting of the Toledo=
Ta&uelan road fro K. !51.+4
to K. !5".5$
PhP 41,4+!.15
"45+5""6
$15, 2une !, !"00
up to 2une +5,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=!5=
!5=0,6 "=$5!=0,6 1=
!5$=0,6 1=!5+=
0,6"=!1!=0,6 "=
!14=0,
$. Ceneral ;ou#her
No. )=,!"6
+. Che#4 No.
"45+!556
!5+.0, . t. of ite +!5 for use
in the asphalting of the Toledo=
Ta&uelan road fro K !51.+4
to K. !5".5$
PhP 41,40$.14
$151 2une !, !"00
up to 2ul' +!,
!"00
!. Re7uest for
8llo#ation
8llotent !5!=,=
$+4=0,6 ,=$+0=0,6
,=$+"=0,6 ,=$4!=
0,6 ,=$45=0,
$. Ceneral ;ou#her
No. )=,$"6
+. Che#4 No.
"45+!!56
!5!.+5 . t. of ite +!5 for use
in the asphalting of the Toledo=
Ta&uelan road fro K. !51.+4
to K. !5".5$
PhP 40,0!+.5"
$15" 2une !, !"00
up to 2une +!,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=0=
,+=0,6 1=!5$=0,6 1=
!$!=0,
$. Ceneral ;ou#her
No. )=,+!6
+. Che#4 No.
"45+!!06
!!5.5! . t. of ite +!5 for use
in asphalting of the Toledo=
Ta&uelan road fro K. !51.+4
to K.!5".5$
PhP +4,,15.,5
$"5" Septe&er !,
!"00 up to
Nove&er +5,
!"00
!. Ceneral ;ou#her
No. )="$16
$. Che#4 No.
"45+4$,6
!,$55 #u.. of ite !51 for use
in the reha&ilitation of the
)uano'=Canti&as, )ala&an
&aranga' road
PhP $0,"55.55
$"!5 Septe&er !,
!"00 up to
Nove&er +5,
!"00
!. Ceneral ;ou#her
No. )="$"6
$. Che#4 No.
"45+4$06
!,$55 #u. . of ite !51 for use
in the reha&ilitation of the
-aga'=Canau4an,
Copostela &aranga' road
PhP $0,"55.55
$"!4 O#to&er !,
!"00 up to
Nove&er +5,
!"00
!. Ceneral ;ou#her
No. )="$06
$. Che#4 No.
"45+4$56
!,$55 #u. . of ite !51 for use
in the reha&ilitation of the
Ca9el=>ugo, )ar&on &aranga'
road
PhP $0,555.55
$"!" 2anuar' $,
!"00 up to
/e&ruar' $1,
!"00
!. Ceneral ;ou#her
No. )=$446
$. Che#4 No.
""++$"+6
!,555 #u. . of ite !51 for use
in the repair and reha&ilitation
of daaged roads and &ridges at
the Toledo=Ta&uelan national
road fro K. 0! to K. 1+
PhP +!,555.55
$"+$ 2une !, !"00
up to 2ul' +!,
!"00
!. Re7uest for
8llo#ation of
8llotent !5!=0=
1+=0,6 0=14=0,6 0=
!$4=0,6 1=!5+=0,6
1=!05=0,6
$. Ceneral ;ou#her
)=,4+6
+. Che#4 No.
"45+!+56
$55 gals of aluinu paint +$4
gals of red lead paint for use in
the aintenan#e of national
roads and &ridges
PhP 44,0,$.51
The Sandigan&a'anHs Ruling
The anti=graft #ourt %as full' #onvin#ed of the guilt of petitioner /ernan, 2r.6 and in its De#e&er 4,
!""0 De#ision, it found hi #riinall' lia&le in the si3 (,* #ases against hi, thus:
In Criinal Case No. $10", the Court finds a##used 2OSE S8LSON, R8-ON <@IR8NTE,
-8RI8NO -ONTER8, IOSI-O -ENDEI, -8RI8NO 28RIN8 and SI-ON /ERN8N, 2r.,
C@I>TL &e'ond reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li#
Do#uents as defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised
Penal Code, and there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the
to an indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5*
'ears, eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties
provided &' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif',
9ointl' and severall' the Repu&li# of the Philippines in the aount of T%ent' Eight Thousand Pesos (P
$1,555.55*6 and, to pa' their proportionate share of the #osts.
"
(Ephasis supplied.*
In Criinal Case No. $115, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8, IOSI-O -ENDEI, and SI-ON /ERN8N, 2r.,
C@I>TL &e'ond reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li#
Do#uents as defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised
Penal Code, and there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the
to an indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5*
'ears, eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties
provided &' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif',
9ointl' and severall' the Repu&li# of the Philippines in the aount of T%ent' Eight Thousand Pesos (P
$1,555.55*6 and, to pa' their proportionate share of the #osts.
!5
(Ephasis supplied.*
In Criinal Case No. $11!, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, IOSI-O -ENDEI and SI-ON /ERN8N, 2r., C@I>TL &e'ond reasona&le
dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as defined and
penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and there &eing
no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an indeterinate penalt'
ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears, eight (1* onths and
one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided &' la%, to pa' a fine
of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and severall' the Repu&li#
of the Philippines in the aount of Thirt' One Thousand Pesos (P +!,555.55*6 and, to pa' their
proportionate share of the #osts.
!!
(Ephasis supplied.*
In Criinal Case No. $115, the Court finds a##used C8-I>O DE >ETR8N 2OSE S8LSON,
R8-ON <@IR8NTE, IOSI-O -ENDEI and SI-ON /ERN8N, 2r., C@I>TL &e'ond reasona&le
dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as defined and
penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and there &eing
no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an indeterinate penalt'
ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears, eight (1* onths and
one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided &' la%, to pa' a fine
of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and severall' the Repu&li#
of the Philippines in the aount of Thirt' Thousand Pesos (P +5,555.55*6 and, to pa' their
proportionate share of the #osts.
!$
(Ephasis supplied.*
In Criinal Case No. $"!4, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, EOPEDITO TORRE;I>>8S and SI-ON /ERN8N, 2r., C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of T%ent' Seven Thousand Pesos (P
$0,555.55*6 and, to pa' their proportionate share of the #osts.
!+
(Ephasis supplied.*
In Criinal Case No. $"!1, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, IOSI-O -ENDEI, SI-ON /ERN8N, 2r. and IS-8E> S8)IO, 2r. C@I>TL
&e'ond reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents
as defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code,
and there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of Thirt' Thousand Pesos (P +5,555.55*6 and, to
pa' their proportionate share of the #osts.
!4
(Ephasis supplied.*
Petitioner Torrevillas suffered the sae fate and %as #onvi#ted in the nine ("* #riinal #ases, to %it:
In Criinal Case No. $155, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8, and EOPEDITO TORRE;I>>8S C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of /ort' Eight Thousand /our .undred Thirt'
One Pesos and 15A!55 (P 41,4+!.15*6 and, to pa' their proportionate share of the #osts.
!5
(Ephasis
supplied.*
In Criinal Case No. $15,, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8 and EOPEDITO TORRE;I>>8S C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of /ort' Eight Thousand /our .undred Sevent'
T%o Pesos and 14A!55 (P 41,40$.14*6 and, to pa' their proportionate share of the #osts.
!,
(Ephasis
supplied.*
In Criinal Case No. $151, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8 and EOPEDITO TORE;I>>8S, C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru /alsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal relation to
8rti#le 41 of the Revised Penal Code, and there &eing no odif'ing #ir#ustan#es in attendan#e,
here&' senten#es ea#h of the to an indeterinate penalt' ranging fro si3 (,* 'ears of prision
#orre##ional, as iniu, to ten (!5* 'ears, eight (1* onths and one (!* da' of prision a'or, as
a3iu, %ith the a##essor' penalties provided &' la%, to pa' a fine of Three Thousand /ive .undred
Pesos (P+,555.55*6 to indenif', 9ointl' and severall' the Repu&li# of the Philippines in the aount of
/ort' Seven Thousand Seven .undred Thirteen Pesos and "A!55 (P40,0!+.5"*6 and, to pa' their
proportionate share of the #osts.
In Criinal Case No. $15", the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8 and EOPEDITO TORE;I>>8S, C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru /alsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P+,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of Thirt' /our Thousand Si3 .undred Eight'
pesos and ,5A!55 (P+4,,15.,5*6 and , to pa' their proportionate share of the #osts.
!0
In Criinal Case No. $"5", the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, />ORO 28L-E and EOPEDITO TORRE;I>>8S C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of T%ent' Seven Thousand Nine .undred
Pesos (P $0,"55.55*6 and, to pa' their proportionate share of the #osts.
!1
(Ephasis supplied.*
In Criinal Case No. $"!5, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, />ORO 28L-E and EOPEDITO TORRE;I>>8S C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of T%ent' Seven Thousand Nine .undred
Pesos (P $0,"55.55*6 and, to pa' their proportionate share of the #osts.
!"
(Ephasis supplied.*
In Criinal Case No. $"!4, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, EOPEDITO TORRE;I>>8S and SI-ON /ERN8N, 2r., C@I>TL &e'ond
reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru falsifi#ation of Pu&li# Do#uents as
defined and penaliDed in 8rti#les +!1 and !0!, in relation to 8rti#le 41 of the Revised Penal Code, and
there &eing no odif'ing #ir#ustan#es in attendan#e, here&' senten#es ea#h of the to an
indeterinate penalt' ranging fro si3 (,* 'ears of prision #orre##ional, as iniu, to ten (!5* 'ears,
eight (1* onths and one (!* da' of prision a'or, as a3iu, %ith the a##essor' penalties provided
&' la%, to pa' a fine of Three Thousand /ive .undred Pesos (P +,555.55*6 to indenif', 9ointl' and
severall' the Repu&li# of the Philippines in the aount of T%ent' Seven Thousand Pesos (P
$0,555.55*6 and, to pa' their proportionate share of the #osts. (Ephasis supplied.*
In Criinal Case No. $"!", the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8, IOSI-O -ENDEI, EOPEDITO TORRE;I>>8S
and IS-8E> S8)IO, 2r. C@I>TL &e'ond reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru
falsifi#ation of Pu&li# Do#uents as defined and penaliDed in 8rti#les +!1 and !0!, in relation to
8rti#le 41 of the Revised Penal Code, and there &eing no odif'ing #ir#ustan#es in attendan#e,
here&' senten#es ea#h of the to an indeterinate penalt' ranging fro si3 (,* 'ears of prision
#orre##ional, as iniu, to ten (!5* 'ears, eight (1* onths and one (!* da' of prision a'or, as
a3iu, %ith the a##essor' penalties provided &' la%, to pa' a fine of Three Thousand /ive .undred
Pesos (P +,555.55*6 to indenif', 9ointl' and severall' the Repu&li# of the Philippines in the aount of
Thirt' One Thousand Pesos (P +!,555.55*6 and, to pa' their proportionate share of the #osts.
$5
(Ephasis supplied.*
In Criinal Case No. $"+$, the Court finds a##used C8-I>O DE >ETR8N, 2OSE S8LSON,
R8-ON <@IR8NTE, -8RI8NO -ONTER8, PEDRITO SE;I>>E and EOPEDITO
TORRE;I>>8S C@I>TL &e'ond reasona&le dou&t as #o=prin#ipals in the #rie of Estafa thru
falsifi#ation of Pu&li# Do#uents as defined and penaliDed in 8rti#les +!1 and !0!, in relation to
8rti#le 41 of the Revised Penal Code, and there &eing no odif'ing #ir#ustan#es in attendan#e,
here&' senten#es ea#h of the to an indeterinate penalt' ranging fro si3 (,* 'ears of prision
#orre##ional, as iniu, to ten (!5* 'ears, eight (1* onths and one (!* da' of prision a'or, as
a3iu, %ith the a##essor' penalties provided &' la%, to pa' a fine of Three Thousand /ive .undred
Pesos (P +,555.55*6 to indenif', 9ointl' and severall' the Repu&li# of the Philippines in the aount of
/ort' /our Thousand Seven .undred Si3t' T%o Pesos and 51A!55 (P 44,0,$.51*6 and, to pa' their
proportionate share of the #osts.
$!
(Ephasis supplied.*
Petitioners ade the suppli#ation &efore the #ourt a 7uo to re#all the adverse 9udgents against the
%hi#h %as de#lined &' the 8ugust $", $555 S) Resolution.
/ir in their &elief that the' %ere inno#ent of an' %rongdoing, the' no% interpose the instant petition
to #lear their naes.
The Issues
Petitioners put for%ard t%o ($* issues, viD:
I
The honora&le Sandigan&a'an totall' ignored petitioners #onstitutional right to &e presued
inno#ent %hen it ruled that the &urden of #onvin#ing the hon. Court that the deliveries of the
road aterials attested to have &een re#eived &' the %ere not ghost deliveries rests %ith the
a##used and not %ith the prose#ution.
II
The honora&le sandigan&a'an erred in #onvi#ting petitioners as #o=#onspirators despite the
prose#utionHs failure to spe#ifi#all' prove &e'ond reasona&le dou&t the fa#ts and #ir#ustan#es
that %ould ipli#ate the as #o=#onspirators and 9ustif' their #onvi#tion.
The CourtHs Ruling
Je are not persuaded to nullif' the verdi#t.
PetitionersH guilt %as esta&lished &e'ond reasona&le dou&t
Petitioners ainl' asseverate that their guilt %as not sho%n &e'ond a peradventure of dou&t and the
State %as una&le to sho% that governent funds %ere illegall' released &ased on alleged ghost
deliveries in #on9un#tion %ith false or fa4e tall' sheets and other do#uents %hi#h the' adittedl'
signed.
Je are not #onvin#ed.
Our Constitution une7uivo#all' guarantees that in all #riinal prose#utions, the a##used shall &e
presued inno#ent until the #ontrar' is proved.
$$
This sa#red tas4 un7ualifiedl' eans proving the
guilt of the a##used &e'ond a reasona&le dou&t. Definitel', Breasona&le dou&tB is not ere guess%or4
%hether or not the a##used is guilt', &ut su#h un#ertaint' that Ba reasona&le an a' entertain after a
fair revie% and #onsideration of the eviden#e.B Reasona&le dou&t is present %hen
after the entire #oparison and #onsideration of all the eviden#es, leaves the inds of the E9udgesF in
that #ondition that the' #annot sa' the' feel an a&iding #onvi#tion, to a oral #ertaint', of the truth of
the #harge6 a #ertaint' that #onvin#es and dire#ts the understanding, and satisfies the reason and
9udgent of those %ho are &ound to a#t #ons#ientiousl' upon it.
$+
8 thorough s#rutin' of the re#ords is iperative to deterine %hether or not reasona&le dou&t e3ists as
to the guilt of a##used /ernan, 2r. and Torrevillas.
Petitioners %ere #harged %ith the #ople3 #rie of estafa through falsifi#ation of pu&li# do#uents as
defined and penaliDed under 8rti#les +!1 and !0! in relation to 8rti#le 41 of the Revised Penal Code,
thus:
8RT. +!1. Other de#eits. M The penalt' of arresto a'or and a fine of not less than the aount of the
daage #aused and not ore than t%i#e su#h aount shall &e iposed upon an' person %ho shall
defraud or daage another &' an' de#eit not entioned in the pre#eding arti#les of this #hapter.
8RT. !0!. /alsifi#ation &' pu&li# offi#er, eplo'ee6 or notar' or e##lesiasti#al inister. M The penalt'
of prision a'or and a fine not to e3#eed 5,555 pesos shall &e iposed upon an' pu&li# offi#er,
eplo'ee, or notar' %ho, ta4ing advantage of his offi#ial position, shall falsif' a do#uent &'
#oitting an' of the follo%ing a#ts:
3 3 3 3
4. -a4ing untruthful stateents in a narration of fa#ts6
8RT. 41. Penalt' for #ople3 #ries. M Jhen a single a#t #onstitutes t%o or ore grave or less grave
felonies, or %hen an offense is a ne#essar' eans for #oitting the other, the penalt' for the ost
serious #rie shall &e iposed, the sae to &e applied in its a3iu period.
The #ople3 #rie is pruned into the follo%ing essential eleents:
/or estafa
!. De#eit: De#eit is a spe#ie of fraud. It is a#tual fraud, and #onsists in an' false representation
or #ontrivan#e %here&' one person overrea#hes and isleads another, to his hurt. There is
de#eit %hen one is isled, either &' guile or tri#4er' or &' other eans, to &elieve to &e true
%hat is reall' false.
$4
$. Daage: Daage a' #onsist in the offended part' &eing deprived of his one' or propert'
as a result of the defraudation, distur&an#e in propert' right, or teporar' pre9udi#e.
$5
/or falsifi#ation
!. That the offender is a pu&li# offi#er, eplo'ee, or notar' pu&li#6
$. That he ta4es advantage of his offi#ial position6
+. That he falsifies a do#uent &' #oitting an' of the a#ts defined under 8rti#le !0! of the
Revised Penal Code.
$,
)efore the S), a -eorandu of 8greeent (-O8* dated Septe&er !, !"11 %as entered into
&et%een the State and the a##used %ith the follo%ing stipulations and adissions:
(!* To e3pedite the earl' terination of the instant #ases and a&&reviate the testion' of -rs.
Delia Preagido, the prose#ution and the a##used have agreed to reprodu#e and adopt as the
testion' of Preagido in the instant #ases, her previous testionies in Criinal Cases Nos. 11",
et#. (-andaue Cit' .ED H01 #ases*, on -a' !1 and !", !"1$ and in Criinal Cases Nos. !44,=
!01", et#. (Danao Cit' .ED H00 #ases* on Nove&er !5, !"10 and -ar#h !4, !"11, &oth on
dire#t and #ross e3aination 3 3 3 %ithout pre9udi#e to %hatever dire#t andAor #ross
e3aination 7uestion, that a' &e propounded &' the Prose#ution and the a##used on said State
%itness, %hi#h 7uestions %ill onl' &e liited to the fa4e or irregular >88Hs and S8CDCHs
issued to Ce&u I .ED in !"00, the sale of su#h fa4e or irregular >88Hs and S8CDCHs issued to
Ce&u I .ED in !"00, the sale of su#h fa4e or irregular >88Hs and S8CDCHs in said engineering
distri#t in the said 'ear and the parti#ipation of the a##used thereon6
($* That in the event -rs. Delia Preagido is presented to testif' as a State %itness in the instant
#ases %ithout reprodu#ing and adopting her previous testionies in the -andaue Cit' .ED H01
and the Danao Cit' .ED H00 #ases, she %ill identif' do#uents and e3hi&its %hi#h have &een
previousl' ar4ed and identified &' other prose#ution %itness 3 3 3.
(+* That in the previous testionies of -rs. Delia Preagido in the -andaue Cit' .ED H01 and
the Danao Cit' .ED H00 #ases, she identified t%ent'=si3 separate lists #ontaining naes of
offi#ials and eplo'ees of -P., Regional Offi#e No. ;II, of the various .igh%a's
Engineering Distri#ts in -P., Region ;II, and the -P. Central Offi#e %ho have allegedl'
re#eived one' or various sus fro !"00 to !"01 out of the pro#eeds or sales of fa4e >88Hs
in !"00 and !"01 and, therefore, to o&viate -rs. PreagidoHs previous testion' of these lists,
the Prose#ution here&' reprodu#es and adopts spe#ifi#all' su#h testion' and the ar4ings of
the lists, i.e., E3hi&its PKKKH, PKKK=!H to PKKK=$5H in the -andaue Cit' .ED H01 #ases and
E3hi&its P5555H, P5555=!H to P5555=$5H in the Danao Cit' .ED H00 #ases, su&stituted or re=
ar4ed a##ordingl' as PE3hi&its P>>H, P>>=!H to P>>=$5H in the instant #ases.
$0
8s a result of this -O8, the testion' of state %itness Preagido on the odus operandi of the
#onspirators, or the uni7ue and distin#t ethod of pro#edure &' %hi#h the alversation of pu&li# funds
in Region ;II of the -P. %as perpetrated and a##oplished, dealt a a9or &lo% to the defenses raised
&' petitioners. PreagidoHs vital testion', %herein she identified the ethods, do#uents, e3hi&its, and
other pertinent papers that led to the #rafting of fa4e >etters of 8dvi#e of 8llotent (>88s*,
$1
general
vou#hers, dis&urseent of funds for non=e3istent pro9e#ts, general vou#hers, and other do#uents, %as
not even su##essfull' refuted or overturned &' petitioners.
Preagido #onfired and aditted under oath that the illegal dis&urseent of pu&li# funds pertained to
non=e3istent pro9e#ts and %as supported &' fa4e >88s, fa4e general vou#hers, and other pertinent
papers that %ere also falsified. The fa4e >88s and general vou#hers %ere, in turn, supported &' signed
tall' sheets that pertained to alleged ghost deliveries of road #onstru#tion aterials for non=e3istent or
illegal pro9e#ts.
The fa4e tall' sheets, deliver' re#eipts, reports of inspe#tion, re7uests for supplies and aterials, and
other related do#uents signed on separate o##asions &' petitioners, %hi#h %ere atta#hed as supporting
do#uents to #orresponding general vou#hers6 the alleged aounts and 7uantities of road #onstru#tion
aterials delivered6 and the spe#ifi# fa4e general vou#hers, #he#4s, and other pertinent do#uents
issued %hi#h led to the illegal dis&urseent of funds are suariDed as follo%s:
Petitioner /ernan, 2r.
Criinal
Case No.
Spe#ifi#
E3hi&its
-ain
Do#uents
/alsified
Ites 8llegedl' Pur#hased /8KE
>88s that
authoriDed
pur#hase
8ount of
/raud
$10" T=1,=f=!,
et#.
(Tall'
Sheets*
!. Ceneral
;ou#her No.
)=!56
$. Che#4 No.
""++5,46
!,455 #u. . of ite !51 for
use in the repair of the Ce&u
.agna'a Jharf road fro
K. 55.+5 to K. ,5.55
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
$1,555.55
$115 T=10=f=!,
et#.
(Tall'
Sheets*
!. Re7uest
for 8llo#ation
of 8llotent
!5!=!$=!55=
0,6
$. Ceneral
;ou#her No.
)=556
+. Che#4 No.
""++!546
!,455 #u. . of ite !51 for
use in the repair of the )ogo=
Curva=-edellon road fro
K. !!5.55 to K. !!".55
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
$1,555.55
$11! T=!54=g= !. Re7uest 8ppro3iatel' !,555 #u. . of Not PhP
!, et#.
(Tall'
Sheets*
for 8llo#ation
of 8llotent
!5!=$=5,=006
$. Ceneral
;ou#her No.
)=$456
+. Che#4 No.
""++$"46
ite !51 for use in the repair
and reha&ilitation of daaged
roads and &ridges &' T'phoon
8ring at the Ta&ogon=)ogo
provin#ial road fro K. "$
to K. "1
nu&ered
#ontrar' to
offi#ial
pro#edure
+!,555.55
$115 T=1"=f=!,
et#.
(Tall'
Sheets*
!. Re7uest
for 8llo#ation
of 8llotent
!5!=!$=!!$=
0,6
$. Ceneral
;ou#her No.
)=0,6
+. Che#4 No.
""++!$56
-aterials for use in the repair
and reha&ilitation of the Daan=
)anta'an road fro K.
!$0.55 to K. !+,
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
+5,555.55
$"!4 T=!!5=g=
!, et#.
(Tall'
Sheets*
!. Ceneral
;ou#her No.
)="$06
$. Che#4 No.
"45+4$56
!,$55 #u. . of ite !51 for
use in the reha&ilitation of the
Ca9el=>ugo, )ar&on &aranga'
road
PhP
$0,555.55
$"!1 T=!!,=f=
!, et#.
(Tall'
Sheets*
!. Ceneral
;ou#her No.
)=!506
$. Che#4 No.
""++!506
!,555 #u. . of ite !51 for
the reha&ilitation of the Ce&u
North .agna'a Jharf road
fro K. 0! to K. 0,
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
+5,555.55
Petitioner Torrevillas
Criinal
Case No.
Spe#ifi#
E3hi&its
-ain
Do#uents
/alsified
Ites 8llegedl'
Pur#hased
/8KE
>88s that
authoriDed
pur#hase
8ount of
/raud
$155 T=++=f
(Deliver'
Re#eipt*6 T=
++=f=! (Dail'
Tall' Sheet*6
!. Re7uest for
8llo#ation of
8llotent
!5!=!5=!1,=
0,6 !5=!"5=0,6
!5=!"$=0,6 !5=
!11=0,6 !5=
!15=0,6
!5+.,+ . t. of ite +!5
for use in asphalting of
the Toledo=Ta&uelan
road fro K. !51.+4 to
K. !5".5$
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
41,4+!.15
$. Ceneral
;ou#her No.
)=,!+6
+. Che#4 No.
"45+5""6
$15, T=+4=f
(Deliver'
Re#eipt*6 T=
+4=f=! (Dail'
Tall' Sheet*6
!. Re7uest for
8llo#ation of
8llotent
!5!=!5=!5=0,6
"=$5!=0,6 1=
!5$=0,6 1=!5+=
0,6"=!1!=0,6
"=!14=0,
$. Ceneral
;ou#her No.
)=,!"6
+. Che#4 No.
"45+!556
!5+.0, . t. of ite +!5
for use in the asphalting
of the Toledo=Ta&uelan
road fro K !51.+4 to
K. !5".5$
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
41,40$.14
$151 T=+5=f
(Deliver'
Re#eipt*6 T=
+5=f=! (Dail'
Tall' Sheet*6
!. Re7uest for
8llo#ation
8llotent
!5!=,=$+4=0,6
,=$+0=0,6 ,=
$+"=0,6 ,=$4!=
0,6 ,=$45=0,
$. Ceneral
;ou#her No.
)=,$"6
+. Che#4 No.
"45+!!56
!5!.+5 . t. of ite +!5
for use in the asphalting
of the Toledo=Ta&uelan
road fro K. !51.+4 to
K. !5".5$
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
40,0!+.5"
$15" T=+,=f
(Deliver'
Re#eipt*6 T=
+,=f=! (Dail'
Tall' Sheet*6
!. Re7uest for
8llo#ation of
8llotent
!5!=0=,+=0,6
1=!5$=0,6 1=
!$!=0,
$. Ceneral
;ou#her No.
!!5.5! . t. of ite +!5
for use in asphalting of
the Toledo=Ta&uelan
road fro K. !51.+4 to
K.!5".5$
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
+4,,15.,5
)=,+!6
+. Che#4 No.
"45+!!06
$"5" T=!!+=&
(Re7uest for
Supplies and
E7uipent*6
T=!!+=d
(Report of
Inspe#tion*6
T=!!+=#
(8&stra#t of
Sealed
<uotation*
!. Ceneral
;ou#her No.
)="$16
$. Che#4 No.
"45+4$,6
!,$55 #u.. of ite !51
for use in the
reha&ilitation of the
)uano'=Canti&as,
)ala&an &aranga' road
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
$0,"55.55
$"!5 T=!!4=#
(Re7uest for
Supplies and
E7uipent*6
T=!!4=e
(Report of
Inspe#tion*6
T=!!4=f
(8&stra#t of
Sealed
<uotation*
!. Ceneral
;ou#her No.
)="$"6
$. Che#4 No.
"45+4$06
!,$55 #u. . of ite !51
for use in the
reha&ilitation of the
-aga'=Canau4an,
Copostela &aranga'
road
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
$0,"55.55
$"!4 T=!!5=#
(Re7uest for
Supplies and
E7uipent*6
T=!!5=e
(Report of
Inspe#tion*6
T=!!5=f
(8&stra#t of
Sealed
<uotation*
!. Ceneral
;ou#her No.
)="$06
$. Che#4 No.
"45+4$56
!,$55 #u. . of ite !51
for use in the
reha&ilitation of the
Ca9el=>ugo, )ar&on
&aranga' road
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
$0,555.55
$"!" T=!!0=g
(Deliver'
Re#eipt*6 T=
!!0=g=!, et#.
(Dail' Tall'
Sheets*
!. Ceneral
;ou#her No.
)=$446
$. Che#4 No.
""++$"+6
!,555 #u. . of ite !51
for use in the repair and
reha&ilitation of
daaged roads and
&ridges at the Toledo=
Ta&uelan national road
fro K. 0! to K. 1+
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
+!,555.55
$"+$ !. Re7uest for
8llo#ation of
8llotent
!5!=0=1+=0,6
0=14=0,6 0=
!$4=0,6 1=!5+=
0,6 1=!05=0,6
$. Ceneral
;ou#her )=
,4+6
+. Che#4 No.
"45+!+56
$55 gals of aluinu
paint +$4 gals of red lead
paint for use in the
aintenan#e of national
roads and &ridges
Not
nu&ered
#ontrar' to
offi#ial
pro#edure
PhP
44,0,$.51
On the part of petitioners, the' readil' aditted that the' either signed the tall' sheets andAor deliver'
re#eipts, reports of inspe#tion, re7uests for supplies and aterials, and other related do#uents %hi#h
&e#ae part of the supporting do#uents that led to the issuan#e of general vou#hers and eventuall'
the dis&urseent of pu&li# funds.
$"
The tall' sheets are stateents of deliver' that purportedl'
indi#ated the spe#ified 7uantities of aterials for the #onstru#tion and aintenan#e of roads that have
&een delivered on supposed pro9e#t sites on given dates at spe#ifi# pla#es.
8s a result of petitionersH signatures in the tall' sheets andAor deliver' re#eipts, reports of inspe#tion,
re7uests for supplies and aterials, and other supporting do#uentsQ%hi#h &e#ae the &asis for
pa'ent to suppliersQpu&li# funds %ere released via general vou#hers and #he#4s to the said suppliers
despite the fa#t that the latter did not a4e an' deliveries in a##ordan#e %ith pro9e#ts allegedl' funded
&' ostl' fa4e >88s.
The a##usation that there %ere no a#tual deliveries of road #onstru#tion and aintenan#e aterials in
support of pro9e#ts or other%ise funded &' >88s %as proven true &' the testionies of the various
&aranga' #aptains and residents of the &aranga' %ho %ere supposed to &e &enefited &' the #onstru#tion
and repair a#tivities of the Ce&u /irst .igh%a' Engineering Distri#t. The testionies of these &aranga'
#aptains and residents are suariDed as follo%s:
+5
!. -8C8RIO >I-8>I-8, )aranga' Captain of )aranga' 8ntipolo, -edellin, Ce&u, testified that his
&aranga' is traversed &' the national high%a' stret#hing to a distan#e of $ 4iloeters and 055 eters
(K. !$$6 K. !$+ to !$5*. .e des#ri&ed the road as full of potholes. E3#ept for filling up these
potholes %ith BanapogB or #rushed liestone, no a9or repairs %ere underta4en on the said road in
!"01 or in previous 'ears. (TSN., pp. ,=!4, 2une 5, !"1,*.
+!
$. /E>O-INO OR)ISO, )aranga' Captain of Ca%it, -edellin, Ce&u, fro !"0$ to !"1!, testified
that his &aranga' is traversed &' the national high%a', stret#hing fro K. !$5 to K. !$0.". .e
des#ri&ed the road as a rough or dirt road. No iproveent %as ever ade on this road %hether during
the 'ear %hen he gave his stateent to the N)I (!"01* or in previous 'ears. The road reained in &ad
shape, %ith nuerous potholes %hi#h the #aineros erel' filled up %ith liestone. (TSN., pp.!4=!",
2une 5, !"1,*.
+$
+. TI-OTEO 8NC828S, )aranga' Captain of Pa'pa', Daan )anta'an, Ce&u, fro !"0$ to !"1$,
testified that his &aranga' is traversed &' the national high%a', stret#hing fro K. !+$ to K. !+4 R,
or a distan#e of $ R 4iloeters. .e des#ri&ed the portion of the high%a' as a rough road %ith potholes.
.e stated that the onl' iproveent done on this road %as the filling up of the potholes %ith BanapogB
or #rushed liestone and this %as done onl' on#e in !"00. It even too4 the #aineros three onths
fro the tie the liestones %ere delivered to start %or4ing on the road. (TSN., pp. $5=$,, 2une 5,
!"1,*.
++
4. >@CI8 PES8/>OR, )aranga' Captain of Don Pedro, )ogo, Ce&u, fro !",, to !"1$, testified that
her &aranga' is traversed &' the national high%a', stret#hing fro K. !5+ to K. !55 R, up to the
&oundar' of San Reigio, and fro the &oundar' to Daan )anta'an, a distan#e of ore than +
4iloeters. It %as onl' in !"14 or !"15 %hen this portion of the national high%a' %as asphalted. Prior
to that, the road %as aintained &' filling up the potholes %ith #rushed liestone or Banapog.B These
potholes started to appear &et%een 2anuar' and 2une of !"00. .o%ever, as alleged &' her in her
affidavit (E3h. II=!=d*, these potholes %ere filled up onl' fro 2anuar' to 2une, !"01. (TSN., pp. $1=4,,
2une 5, !"1,*.
+4
5. -8RCE>O CONE2OS, )aranga' Captain of Tapilon, Daan )anta'an, fro !"0$ to !"1$, testified
that his &aranga' is traversed &' the national high%a', stret#hing fro K. !+5 to K. !+4, or a
distan#e of 4 4iloeters. In !"00, said portion of the national high%a' %as in &ad #ondition and that
nothing %as done to iprove it until !"1$, e3#ept for the tie %hen the potholes %ere filled up %ith
#rushed liestones. (TSN., pp. 41=5,, 2une 5, !"1,*.
+5
,. RE-EDIOS /E>IC8NO, )aranga' Captain of >oo#, San Reigio, Ce&u fro !"00 to !"1$,
testified that her &aranga' is traversed &' the national high%a', stret#hing for K. !5" to K. !!5.
She des#ri&ed said portion of the national high%a' as Bstone'.B The onl' aintenan#e %or4 underta4en
to iprove the road %as the filling up of potholes %ith #rushed liestone %hi#h #aineros gathered
fro the roadside. (TSN., pp.50=,0, 2une 5, !"1,*.
+,
0. 8>)ERTO )R8NS@E>8, a resident of )aranga' San 2ose, Caton, Ce&u, fro !"04 to !"01,
testified that &aranga' San 2ose is traversed &' the national high%a' (K. 51*, #overing a distan#e of R
4iloeter ore or less. .e stated that %hile this portion of the national high%a' %as alread' asphalted
as of !"00, there %ere potholes %hi#h the #aineros filled up %ith anapog ta4en fro the roadside.
(TSN., pp. ,"=15*, 2une 5, !"1,*.
+0
1. C8RID8D P@N>8, 8#ting )aranga' Captain of )aranga' CoraDon, Caton, Ce&u, fro !"00 to
!"1$, testified that the Po&la#ion of Caton is traversed &' the national high%a', stret#hing fro K.
50 to K. 51. In !"00, onl' ore than R of this portion of the national high%a' %as #eented %hile
the reaining portion %as asphalted. Jhile said portion of the national high%a' alread' had #ra#4s and
potholes as of !"00, the real pro&le %as the uneven elevation of the surfa#e of the shoulder of the
road. No general repair %as underta4en &' the authorities to #orre#t the uneven elevation, e3#ept for the
%or4 done &' the #aineros %ho #overed up the potholes. (TSN., pp. 1!=1", 2une 5, !"1,*.
+1
". /E>IPE -O>IT, )aranga' Captain of )ao, Sugud, Ce&u, fro !"05 to !"1$, testified that &aranga'
)ao %as traversed &' the national high%a', stret#hing fro K. 5" to K. ,5 !A$. .e des#ri&ed said
portion of the national high%a' as a gravel road surfa#ed %ith anapog. In !"00, the said road alread'
had potholes %hi#h aintenan#e en filled up %ith anapog &eginning in -ar#h, !"00. The anapog %as
hauled in fro K. ,4, the usual e3#avation pla#e of anapog. It too4 onl' + tru#4loads of anapog to
#over the entire length of the ! R 4iloeters traversing their &aranga'. (TSN., pp. "5="", 2une 5,
!"1,*.
+"
!5. >EON8RDO PINOTE, )aranga' Captain of )aranga' 8rga%anon, San Reigio, Ce&u, fro !"0$
to !"15, testified that his &aranga' is traversed &' the national high%a' #overing a distan#e of R
4iloeters ore or less. In !"00, this portion of the national high%a' %as a rough road %ith potholes.
In the sae 'ear, #aineros %or4ed on the road, using %heel&arro%s, shovels and ra4es, pit#hing up
the potholes %ith anapog. (TSN., pp. $"=+5, 2une ,, !"1,*.
45
!!. PEDRO ORS8>, )aranga' Captain of Po&la#ion, San Reigio, Ce&u, fro 2anuar' !"0$ to !"15,
testified that his &aranga' is traversed &' the national high%a', fro K. !50 to K. !!5, or a distan#e
of three 4iloeters ore or less. In !"00, the road fro K. !50 to K. !51 %as a gravel road. It %as
properl' aintained &' the high%a's people, and ever' tie potholes appeared on the road, the' %ould
&e filled=up %ith anapog. This aterial %as duped along the road &' tru#4s of the )ureau of Pu&li#
.igh%a's. On the other hand, the road leading to the heart of the po&la#ion %as asphalted, &ut %ith
potholes. In !"00, the potholes %ere filled up &' #aineros %ith gravel delivered &' dup tru#4s of the
)ureau of Pu&li# .igh%a's. It %as onl' in !"01 %hen the road %as re=asphalted and e3tended fro the
9un#tion of the po&la#ion to the ad9a#ent &arrio of >oo#. 3 3 3 (TSN., pp.+,=45, 2une ,, !"1,*.
4!
The ines#apa&le #on#lusion fro the aforeentioned testionies of the &aranga' #aptains and residents
of Ce&u %hose respe#tive &aranga' are traversed &' the national high%a' is that there %ere no a#tual
a9or repair %or4s underta4en on the national high%a' e3#ept the filling of potholes &' #rushed
liestone (anapog*. Clearl', there %ere no deliveries of supplies and aterials for asphalting and repair
of roads des#ri&ed in the tall' sheets and other supporting do#uents signed &' petitioners.
Jhile petitioner Torrevillas presented ;i#e=-a'or Eigdio Tudlasan of Ta&u#lan, Ce&u, %ho testified
that he sa% the asphalting of the Ta&u#lan Road fro 4iloeters !1 to !", said testion' is not
#on#lusive on the a#tual deliver' of the supplies indi#ated in the tall' sheets, as Tudlasan %as not
present at the tie of alleged deliver'. -oreover, his testion' runs #ounter to the testionies of
)aranga' Captain Reedios /eli#iano of >oo#, San Reigio, Ce&u and )aranga' Captain Pedro Orsal
of Po&la#ion, San Reigio, Ce&u. /eli#iano testified that she %as )aranga' Captain of >oo#, San
Reigio, Ce&u fro !"00 to !"1$6 that her &aranga' is traversed &' the national high%a', stret#hing
fro 4. !5" to 4. !!56 and that the onl' %or4 underta4en to iprove the road %as the filling up of
potholes %ith #rushed liestone %hi#h #aineros gathered fro the roadside. On the other hand, Orsal
testified that he %as )aranga' Captain of Po&la#ion, San Reigio, Ce&u, fro 2anuar' !"0$ to !"156
that his &aranga' is traversed &' the national high%a', fro 4. !50 to 4. !!56 that in !"00, the road
fro 4. !50 to 4. !51 %as a gravel road aintained &' the high%a's people, and ever' tie
potholes appeared on the road, the' %ould &e filled=up %ith anapog, %hi#h %as duped along the road
&' the )ureau of Pu&li# .igh%a's6 and that it %as onl' in !"01 %hen the road %as re=asphalted and
e3tended fro the 9un#tion of the po&la#ion to the ad9a#ent &arrio of >oo#.
Copared to the testion' of ;i#e=-a'or Tudlasan, the testionies of )aranga' Captains /eli#iano
and Orsal are entitled to ore %eight and #redit, and are ore #redi&le #onsidering the fa#t that the'
are residents of the area %here the road supposedl' to &e repaired is lo#ated plus the fa#t that the' sa%
onl' liestone, not asphalt, that %as used in the repair of the road in !"00. The testionies of /eli#iano
and Orsal are further &uttressed &' the findings and stateents of governent %itnesses, nael'MM
Ruth Inting Paredes, Supervising Coission on 8udit (CO8* 8uditor assigned to Region ;II6
/eli#itas CruD Ona, Supervising CO8 8uditor assigned to the ain CO8 offi#e6 /ederi#o 8. -alvar,
Senior National )ureau of Investigation (N)I* 8gent of the 8nti=Craft Se#tion and e&er of the
CO8 N)I tea assigned to investigate the anoalies6 Rogelio C. -aaril, Supervising N)I 8gent of
the 8nti=/raud and 8#tion Se#tion6 and Delia Coahig Preagido, 8##ountant III, -P., Region ;IIMM
to the effe#t that the general vou#hers and >88s that #orresponded to the aforeentioned tall' sheets
signed &' petitioner Torrevillas %ere fa4e or falsified. @ndenia&l', the governent %itnesses have no
otive to testif' falsel' against petitioner Torrevillas and, hen#e, #redi&le. Je #on#lude that there %ere
no a#tual deliveries of supplies for asphalting of road and repair on 4iloeters !51 and !5", %hi#h
%ere the su&9e#ts of Criinal Case Nos. $155, $15,, $151, and $15".
Claring is the finding of the S) that the Ce&u /irst .igh%a' Engineering Distri#t, to %hi#h petitioners
%ere assigned, had fa4e >88s totaling to PhP 4,"$4,+,,.55, %hile the fa4e Cash Dis&urseent
Ceilings issued aounted to PhP ,,$0!,!55.
4$
The Ce&u /irst .igh%a' Engineering Distri#t had also
issued #he#4s per unre#orded reports in the total su of PhP !,!+5,!0,.1$.
4+
Therefore, the total illegal
dis&urseents in the Ce&u /irst .igh%a' Engineering Distri#t alone %ere a staggering PhP
!$,++5,,"+.+$ #ir#a !"00.
Of this total, petitioner /ernan, 2r. freel' aditted signing tall' sheets %hi#h pertained to non=e3istent
deliveries of road #onstru#tion supplies and aterials totaling PhP !4,,555,
44
in#luding PhP $0,555 in
Criinal Case No. $"!4 %here petitioner Torrevillas %as aong the #o=a##used.
45
These tall' sheets
%ere atta#hed as the supporting papers to fa4e general vou#hers %hi#h fa#ilitated the release of #he#4
pa'ents to suppliers.
These #he#4s %ere allegedl' paid to suppliers 2uliana de los 8ngeles (Criinal Case Nos. $10", $115,
$11!, $115, and $"!4* and Isael Sa&io, 2r. (Criinal Case No. $"!1*.
4,
On his part, petitioner Torrevillas voluntaril' aditted to signing tall' sheets, reports of inspe#tion,
re7uisitions of supplies and e7uipent, and other pertinent do#uents totaling an even greater aount
of PhP ++0,1,!.5!,
40
in#luding PhP $0,555 in Criinal Case No. $"!4 %here petitioner /ernan, 2r. %as
aong the #o=a##used.
41
These do#uents signed &' petitioner Torrevillas %ere li4e%ise atta#hed as
supporting papers to fa4e general vou#hers %hi#h fa#ilitated the release of #he#4 pa'ents to suppliers.
These #he#4s %ere allegedl' paid to suppliers Rufino ;. Nu?eD (Criinal Case Nos. $155, $15,, $151,
and $15"*, 2uliana de los 8ngeles (Criinal Case Nos. $"5", $"!5, and $"!4*, Isael Sa&io, 2r.
(Criinal Case No. $"!"*, and -anuel -as#ardo (Criinal Case No. $"+$*.
4"
These general vou#hers and #he#4s #ould not &e tra#ed to genuine >88s. Ergo, there %ere no a#tual
deliveries of supplies and aterials for the road repair and reha&ilitation in Region ;II, %hi#h %ere the
su&9e#ts of the #riinal #ases %here petitioners %ere #harged.
Je find no reason to distur& the findings of the #ourt a 7uo that all the essential eleents of the #rie
of estafa through falsifi#ation of pu&li# do#uents %ere present. There is no 7uestion that petitioners,
at the tie of the #oission of the #rie, %ere pu&li# offi#ersQ#ivil engineersQassigned to the
-P.. Their signing of tall' sheets and related do#uents pertaining to the alleged deliveries of
supplies for road repair and #onstru#tion #onstitutes intervention andAor ta4ing advantage of their
offi#ial positions, espe#iall' #onsidering that the' had the dut' to inspe#t the purported deliveries and
as#ertain the vera#it' of the do#uents and the stateents #ontained in the.
The tall' sheets &earing their signatures #ontained false re#itals of aterial fa#ts %hi#h the petitioners
had the dut' to verif' and #onfir. These tall' sheets %ere atta#hed as supporting do#uents to fa4e
>88s and su&se7uentl' &e#ae the &ases for the dis&urseent of pu&li# funds to the daage and
pre9udi#e of the governent. Indu&ita&l', there e3ists not even an iota of dou&t as to petitionersH guilt.
The essential eleents of estafa through falsifi#ation of pu&li# do#uents are present in the #ases
against petitioners, as follo%s:
!. De#eit: Petitioners /ernan, 2r. and Torrevillas ade it appear that supplies for road #onstru#tion and
aintenan#e %ere delivered &' suppliers allegedl' in furtheran#e of alleged la%ful pro9e#ts %hen in
fa#t said supplies %ere not delivered and no a#tual asphalting or repair of road %as ipleented. In
doing so, petitioners:
!.!. Jere pu&li# offi#ers or eplo'ees at the tie of the #oission of the offenses6
!.$. Too4 advantage of their offi#ial position as high%a' engineers6 and
!.+. -ade untruthful stateents in several narrations of fa#t.
$. Daage: The governent dis&ursed PhP !4,,555 in the #ase of /ernan, 2r. and PhP ++0,1,!.5! in
the #ase of Torrevillas, as pa'ents to various suppliers for the deliver' of non=e3istent supplies.
)' %a' of defense, petitioners posit that the tall' sheets and other do#uents #ould in fa#t &e tra#ed to
genuine >88s that %ere in the #ustod' of the N)I. @nfortunatel', these genuine >88s %ere not
introdu#ed in eviden#e. It is an age=old a3io that sAhe %ho alleges soething ust prove it.
PetitionersH assertion that the do#uents the' signed %ere all genuine and dul' #overed &' genuine
>88s %as su&stantiated onl' &' their o%n self=serving and un#orro&orated testionies. Je hesitate to
give u#h %eight and #redit to their &are testionies in the fa#e of #lear, #onvin#ing, over%heling,
and hard eviden#e addu#ed &' the State.
If the genuine >88s %ere vital to their defense, and the' firl' &elieved that the do#uents %ere
indeed in the #ustod' of the N)I, then petitioners #ould have easil' pro#ured the #opulsor' pro#ess to
#opel the produ#tion of said do#uents. .o%ever, petitioners isera&l' failed to avail of su&poena
du#es te#u %hi#h the #ourt a 7uo #ould have readil' granted. The ina&ilit' to produ#e su#h iportant
and e3#ulpator' pie#es of eviden#e proved disastrous to petitionersH #ause. Their #onvi#tion %as indeed
supported &' proof &e'ond reasona&le dou&t %hi#h %as not overturned &' defense eviden#e.
Petitioners a#ted in #onspira#' %ith one another
Petitioners vigorousl' #lai error on the part of the lo%er #ourt %hen it ade the finding that the' %ere
#o=#onspirators %ith the other parties a##used despite the dearth of eviden#e to apl' deonstrate
#opli#it'.
Je are not #onvin#ed &' petitionersH postulation.
Indeed, the &urden of proving the allegation of #onspira#' falls to the shoulders of the prose#ution.
Considering, ho%ever, the diffi#ult' in esta&lishing the e3isten#e of #onspira#', settled 9urispruden#e
finds no need to prove it &' dire#t eviden#e. In People v. Pagalasan, the Court e3pli#ated %h' dire#t
proof of prior agreeent is not ne#essar':
8fter all, se#re#' and #on#ealent are essential features of a su##essful #onspira#'. Conspira#ies are
#landestine in nature. It a' &e inferred fro the #ondu#t of the a##used &efore, during and after the
#oission of the #rie, sho%ing that the' had a#ted %ith a #oon purpose and design. Conspira#'
a' &e iplied if it is proved that t%o or ore persons aied their a#ts to%ards the a##oplishent of
the sae unla%ful o&9e#t, ea#h doing a part so that their #o&ined a#ts, though apparentl' independent
of ea#h other, %ere in fa#t, #onne#ted and #ooperative, indi#ating a #loseness of personal asso#iation
and a #on#urren#e of sentient. To hold an a##used guilt' as a #o=prin#ipal &' reason of #onspira#', he
ust &e sho%n to have perfored an overt a#t in pursuan#e or furtheran#e of the #opli#it'. There
ust &e intentional parti#ipation in the transa#tion %ith a vie% to the furtheran#e of the #oon design
and purpose.
55
In Estrada v. Sandigan&a'an, %e #ategoriDed t%o ($* stru#tures of ultiple #onspira#ies, nael': (!*
the so=#alled B%heelB or B#ir#leB #onspira#', in %hi#h there is a single person or group (the Bhu&B*
dealing individuall' %ith t%o or ore other persons or groups (the Bspo4esB*6 and ($* the B#hainB
#onspira#', usuall' involving the distri&ution of nar#oti#s or other #ontra&and, in %hi#h there is
su##essive #ouni#ation and #ooperation in u#h the sae %a' as %ith legitiate &usiness
operations &et%een anufa#turer and %holesaler, then %holesaler and retailer, and then retailer and
#onsuer.
5!
Je find that the #onspira#' in the instant #ases rese&les the B%heelB #onspira#'. The +, disparate
persons %ho #onstituted the assive #onspira#' to defraud the governent %ere #ontrolled &' a single
hu&, nael': Rolando -angu&at (Chief 8##ountant*, Delia Preagido (8##ountant III*, 2ose Sa'son
()udget E3ainer*, and Edgardo CruD (Cler4 II*, %ho #ontrolled the separate Bspo4esB of the
#onspira#'. Petitioners %ere aong the an' spo4es of the %heel.
Je re#all the painsta4ing efforts of the S) through 8sso#iate 2usti#e Cipriano 8. Del Rosario,
Chairperson of the Third Division, in ela&orating the intri#ate %e& of #onspira#' aong the a##used,
thus:
-angu&at enti#ed Preagido, CruD and Sa'son to 9oin hi. 8ll three agreed to help hi #arr' out his
plan. The' t'ped fa4e >88s during Saturda's. CruD and Sa'son also too4 #harge of negotiating or
selling fa4e >88s to #ontra#tors at $,G of the gross aount. Preagido anipulated the general ledger,
9ournal vou#hers and general 9ournal through negative entries to #on#eal the illegal dis&urseents. In
the initial report of CO8 auditors ;i#toria C. <ue9ada and Ruth I. Paredes it %as dis#overed that the
dou&tful allotents and other anoalies es#aped noti#e due to the follo%ing anipulations:
BThe letter=advi#es #overing su#h allotents (>88* %ere not signed &' the /inan#e Offi#er nor (si#*
re#orded in the &oo4s of a##ounts. Dis&urseents ade on the &asis of these fa4e >88s %ere #harged
to the unli7uidated o&ligations (8##ount 1=1!=455*, although the o&ligations &eing paid %ere not
aong those #ertified to the unli7uidated o&ligations (8##ount 1=1!=455* at the end of the pre#eding
'ear. To #on#eal the over#harges to authoriDed allotents, a##ount 1=1!=455 (si#* and the e3#ess of
#he#4s issued over authoriDed #ash dis&urseents #eiling, ad9ustents %ere prepared onthl' through
9ournal vou#hers to ta4e up the negative de&it to 8##ount 1=1!=455 and a negative #redit to the
Treasur' Che#4ing 8##ount for 8gen#ies 8##ount 1=05=0"5. These 9ournal vou#hers in effe#t #an#elled
the previous entr' to re#ord the dis&urseents ade on the &asis of fa4e >88s. Thus the affe#ted
a##ounts (8##ounts 1=1!=455 and 1=05=0"5*, as appearing in the trial &alan#e, %ould not sho% the
irregularit'. The #he#4s, ho%ever, %ere a#tuall' issued.B
5$
The four fored the nu#leus of the nefarious #onspira#'. Other governent eplo'ees, tepted &' the
prospe#t of earning &ig one', allo%ed their naes to &e used and signed spurious do#uents.
3 3 3 3
+. Ce&u /irst .igh%a' Engineering Distri#t 8noalies
/o#using our attention no% on the anoalies #oitted in the Ce&u /irst Distri#t Engineering Distri#t,
hereinafter referred to as the Ce&u /irst .ED for &revit', the Court finds that the sae pattern of fraud
eplo'ed in the other high%a' engineering distri#ts in -P. Region ;II %as follo%ed. The Ce&u /irst
.ED re#eived fro Region ;II thirt'=four >etters of 8dvi#e of 8llotent (>88s* in the total su of
P4,0+4,++,.55 and t%ent'=nine ($"* #orresponding Su&=8dvi#es of Cash Dis&urseent Ceiling
(S8CDCs*, aounting to P5,!,5,,00.54 for the period 2anuar' !, !"00 to De#e&er +!, !"00. )ut
apart fro this, the Ce&u /irst .ED appears to have also re#eived for the sae period another set of
eight'=four (14* >88s aounting to P4,,15,,"4.0, %hi#h ho%ever, #ould not &e tra#ed to an' Su&=
8dvi#e of 8llotent (S88* OR -8TC.ED TO T.E 8dvi#es of Cash Dis&urseent Ceiling (8CDCs*
re#eived fro the -P. and Regional Offi#e. This is highl' irregular and not in #onsonan#e %ith
a##ounting pro#edures.
It %as also ade to appear that the pa'ents %ere ade for alleged prior 'earHs o&ligations and
#hargea&le to 8##ount 1!=455, o&viousl' &e#ause, the' %ere not properl' funded. /urtherore, the list
of pro9e#ts in Region ;II for !"00 sho%ed that Ce&u first .ED #opleted reha&ilitation andAor
iproveent of roads and &ridges in its distri#ts fro /e&ruar' to -a', !"00, %ith e3penditures
aounting to P,!+,1!$.55. On the other hand, the e3penditures for &aranga' roads in the sae distri#t
in !"00 aounted to P!45,,"$.55, and these %ere all #opleted %ithin the period fro Nove&er to
De#e&er, !"00. These #opleted pro9e#ts %ere properl' funded &' legitiate >88s and CDCs in the
total aount of onl' P054,554.55. .o%ever, an additional aount of P+,1+",1!5.04, %as spent &' the
Ce&u /irst .ED for aintenan#e of roads and &ridges for the sae 'ear (!"00* &ut the sae #ould not
&e tra#ed to an' authoritative do#uent #oing fro the -P..
The follo%ing pa'ents for aterials pur#hased for the 'ear !"00 %ere ade to appear as pa'ent for
prior 'earHs o&ligation and %ere paid out of fa4e >88s:
Supplier No. of
;ou#hers
Kind of
-aterials
-easureent 8ount
Rufino Nu?eD $" Ite +!5 4,,45,$05 t P!,+04,!+5.55
2. delos 8ngeles $! Ite !51 $$,$"5 #u.. 4++,+55.55
Iluinada ;ega !! Ite !51 1,+$5 #u.. !"!,555.55
/loren#io Ca#a'an !5 Ite !51 0,155 #u.. !5,,555.55
Isael Sa&io, 2r. , Ite !51 ,,!"1 #u.. !$+,",5.55
/)S -ar4eting + >u&er 05,,!5.55
Ce&u .ollo%
)lo#4s
$ .ollo%
)lo#4s

!",115.55
)ienvenido
Presillas
4
E7uip. Rental

$",515.55
T.R. Eusta7uio
Ent.
! Offi#e
Supplies

0,4,!."5
Santrade -4tg. ! 2ohnson
Produ#ts

1,+"$."5
Pelagia CoeD ! Ite !51 $,555 #u.. 45,555.55
- N - Ent. ! Paints 4",0+,.$5
/reent Ind. ! Offi#e
Supplies

5"5.$5
TotalTTT P$,555,!40.55
The N)I also dis#overed that there %ere pur#hases of aterials in !"00 that %ere #harged to #urrent
o&ligations &ut paid out of spurious >88s, to %it:
Supplier No. of
;ou#hers
Kind of
-aterials
-easureent 8ount
Rufino Nu?eD !! Ite +!5
Ite !51
!,$,54" .t.
5,555 #u..
P5$",405.55
2uliana delos
8ngeles
!, Ite !51
Ite !!!
Ite $55
!+,$15 #u..
!,55 #u..
+50 #u..
P$0,,455.55
$4,555.55
0,"1$.55
Iluinada ;ega + Ite !51 +,,55 #u.. 0$,5"5.55
/loren#io
Ca#a'an
$
Ite !51
$,455.55
#u..
41,555.55
;i#on Ent. ! Steel /rae !",54$.04
Isael Sa&io, 2r. 5 Ite !51 ,,"55 #u.. !+",555.55
2a&#'l -4tg. + )ridge
-aterials

!$1,0,4.15
TotalTTT P!,++",,,+.04
Crand Total TTT. P+,1+",1!5.04
8 total of !+$ Ceneral ;ou#hers, eanating fro fa4e >88s and 8CDCs, %ere tra#ed &a#4 to Rolando
-angu&at, Regional 8##ountant of Region ;II and 8dventor /ernandeD, Regional .igh%a' Engineer,
also of Region ;II. Those >88s and 8CDCs &e#ae the vehi#les in the dis&urseent of funds
aounting to P+,1+",1!5.04, through the vou#hers purportedl' issued for the pur#hase and deliver' of
the aforeentioned aterials allegedl' used for the aintenan#e and repair of the national high%a's
%ithin the Ce&u /irst .ED. Despite the enorous additional e3penditure of P+,1+",1!5.04, the roads
and &ridges in the distri#t, as found out &' the N)I, did not sho% an' iproveent (E3hi&it II*. 8s
testified to &' several &aranga' #aptains, the road aintenan#e #onsisted erel' of spreading anapog or
liestone on potholes of the national .igh%a'.
O&viousl', the vou#hers for pa'ents of alleged aintenan#e of roads and &ridges in the additional
aount of P+,1+",1!5.04 %ere prepared for no other purpose than to siphon off the said aount fro
the governent #offer into the po#4ets of soe offi#ials and eplo'ees of Region ;II and the Ce&u
/irst .ED, as %ell as the suppliers and #ontra#tors %ho #onspired and #onfederated %ith the.
5+
8fter a #lose re=e3aination of the re#ords, the Court finds no reason to distur& the finding of the anti=
graft #ourt that petitioners are #o=#onspirators of the other a##used, headed &' Chief 8##ountant
Rolando -angu&at, %ho %ere siilarl' #onvi#ted in pra#ti#all' all the !!" #ounts of estafa.
@ndistur&ed is the rule that this Court is not a trier of fa#ts and in the a&sen#e of strong and #opelling
reasons or 9ustifi#ations, it %ill a##ord finalit' to the findings of fa#ts of the S). The fee&le defense of
petitioners that the' %ere not a%are of the ingenuous plan of the group of a##used -angu&at and the
indispensa&le a#ts to defraud the governent does not erit an' #onsideration. The State is not tas4ed
to addu#e dire#t proof of the agreeent &' petitioners %ith the other a##used, for su#h re7uireent, in
an' #ases, %ould &order on near ipossi&ilit'. The State needs to addu#e proof onl' %hen the
a##used #oitted a#ts that #onstitute a vital #onne#tion to the #hain of #onspira#' or in furtheran#e of
the o&9e#tive of the #onspira#'. In the #ase at &en#h, the signing of the fa4e tall' sheets andAor deliver'
re#eipts, reports of inspe#tion, and re7uests for supplies and aterials &' petitioners on separate
o##asions is vital to the su##ess of the -angu&at Croup in siphoning off governent funds. Jithout
su#h fa&ri#ated do#uents, the general vou#hers #overing the suppl' of aterials #annot &e properl'
a##oplished and su&itted to the dis&ursing offi#er for the preparation of #he#4s.
State %itness Ruth Paredes, Supervising CO8 8uditor, ela&orated on the pro#edure regarding the a%ard
of the #ontra#t ore spe#ifi#all' to the pa'ent of the #ontra#tor or supplier. On#e the Re7uest for
Supplies and E7uipent is approved &' the Regional Offi#e, the Re7uest for O&ligation of 8llotent
(RO8* or the re7uest for funds is signed &' the Distri#t Engineer pursuant to the approved plans and
&udget and signed &' the distri#t a##ountant as to availa&ilit' of funds.
The distri#t offi#e %ill advertise the invitation to &id and a%ard the #ontra#t to the lo%est &idder. The
Pur#hase Order (PO* is prepared and addressed to the %inning &idder. @pon deliver' of the supplies
and aterials, the supplier &ills the distri#t offi#e for pa'ent. Conse7uentl', the re7uisitioning offi#er
%ill prepare the general vou#her %hi#h ust &e a##opanied &' the follo%ing do#uents:
a. The RO86
&. The PO6
#. The a&stra#t of )id together %ith the )id 7uotations6
d. The deliver' re#eipts together %ith the tall' sheets6 and
e. The ta3 #learan#e and ta3 #ertifi#ate of the supplier.
8fter the preparation and su&ission of the general vou#her and the supporting do#uents, the
dis&ursing offi#er shall prepare and dra% a #he#4 &ased on said vou#her. The #he#4 is #ountersigned &'
an offi#er of the distri#t offi#e andAor the CO8 Regional Dire#tor &ased on the aount of the #he#4.
Thus, it is #lear that %ithout the tall' sheets and deliver' re#eipts, the general vou#her #annot &e
prepared and #opleted. Jithout the general vou#her, the #he#4 for the pa'ent of the suppl' #annot
&e ade and issued to the supplier. Jithout the #he#4 pa'ent, the defraudation #annot &e #oitted
and su##essfull' #onsuated. Thus, petitionersH a#ts in signing the false tall' sheets andAor deliver'
re#eipts are indispensa&le to the #onsuation of the #rie of estafa thru falsifi#ation of pu&li#
do#uents. Surel', there %ere ghost or false deliveries of supplies and aterials as #onvin#ingl' sho%n
&' the testionies of the &aranga' #aptains, offi#ials, and residents of the areas %here the aterials
%ere allegedl' used. -ore iportantl', if there %ere a#tual deliveries of aterials ade, then there
%ould &e no need to fa4e the >88s &e#ause the suppliers %ill have to &e paid the #ost of said aterials
plus a reasona&le profit. 8s a result, there is nothing or not u#h to share %ith the ore than +5 or so
#o=#onspirators, for the suppliers %ould not &e too di=%itted to part %ith even their #ost in &u'ing the
aterials the' allegedl' supplied. -oreover, the fa4e deliver' re#eipts and tall' sheets signed &'
petitioners %ere lin4ed to the general vou#hers upon %hi#h #he#4 pa'ents %ere ade to the suppliers
%ho %ere found guilt' of parti#ipating in the fraud. Jith respe#t to petitioner /ernan, 2r., he signed
tall' sheets on the ghost deliveries of 2uliana de los 8ngeles and Isael Sa&io, 2r. On the part of
petitioner Torrevillas, he signed false tall' sheets and deliver' re#eipts on supplies allegedl' delivered
&' Rufino ;. Nu?eD, 2uliana de los 8ngeles, Isael Sa&io, 2r., and -anuel -as#ardo. >astl', the
#he#4s issued to these suppliers &ased on general vou#hers supported &' the false tall' sheets and
general vou#hers signed &' petitioners #annot &e tra#ed to an' genuine >88s, resulting in the
ines#apa&le #on#lusion that these >88s %ere unauthoriDed6 hen#e, fa4e or fa&ri#ated. These are
undisputed tell=tale signs of the #opli#it' &' petitioners %ith the -angu&at s'ndi#ate.
In People v. -angu&at, the #ourt a 7uo elu#idated the #onspira#' in the Ce&u high%a' s#a in a
tren#hant anner:
Jhere the a#ts of ea#h of the a##used #onstitute an essential lin4 in a #hain and the desistan#e of even
one of the %ould prevent the #hain fro &eing #opleted, then no #onspira#' #ould result as its
#onsuation %ould then &e ipossi&le or a&orted. )ut %hen ea#h and ever'one of the a##used in the
instant #ases perfored their assigned tas4s and roles %ith artinet=li4e pre#ision and a##ura#', &'
individuall' perforing essential overt a#ts, so u#h so that the #oon o&9e#tive is attained, %hi#h is
to se#ure the illegal release of pu&li# funds under the guise of fa4e or siulated pu&li# do#uents, then
ea#h and ever'one of said a##used are e7uall' lia&le as #o=prin#ipals under the %ell=esta&lished and
universall'=a##epted prin#iple that, on#e a #onspira#' is dire#tl' or ipliedl' proven, the a#t of one is
the a#t of all and su#h lia&ilit' e3ists not%ithstanding no=parti#ipation in ever' detail in the e3e#ution
of the offense.
54
In su, the re7uired 7uantu of proof has &een addu#ed &' the State on the #onspira#' aong the
a##used in#luding petitioners. The #onvi#tion of petitioners ust perfor#e &e sustained.
J.ERE/ORE, %e DENL the petition and 8//IR- the De#e&er 4, !""0 De#ision of the S) in the
#onsolidated #riinal #ases su&9e#t of this petition.
No #osts.
SO ORDERED.

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