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. 3 3 3 3 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
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.