ALVARES vs SANDIGANBAYAN

FACTS:
Gonzalo Alvarez was the Assistant Municipal Treasurer of Sultan Kudarat. Audit were
made to the funds in which of his official custody, the first on July 23, and the
second on August 9, 1982. The audit was made by Mrs. Gloria Garcia, Auditing
Examiner of Office of the Provincial Auditor, Sultan Kudarat. The first examination
revealed a shortage on his part of P86,704.57, the second, P1,091.15.1 The total
shortage amounted to P87,795.72. Corresponding demand letters were served on him to
produce the missing funds. He failed to do so. Three years later, an information
was filed against Alvarez in the Sandiganbayan accusing him of Malversation as
principle. Sandiganbayan found him guilty of Malversation but only for P10, 097.15.

ISSUE:
WN the accused was guilty of Malversation

HELD:
NO. Alvarez is acquitted of the crime of Malversation, without pronouncement as to
costs.

the element of Malversation under Article 217 of the Revised Penal Code is a public
officer who has custody or control to the public funds or public property by reason
of the duites of his office misappropriated or consented or through abandonment
negligence, permitted another person to take them.

In this case, Alvarez during his 90-day preventive suspension from office as a
result of the findings of Garcia, he searched for, and located, vouchers in the
vault of the Municipal Treasurer. In fact, this triggered the examination of the
accounts of accountable officers in his office. Alvarez also submitted to Garcia
for audit examination vouchers, and other records found by him, but she refused to
consider them. So he went and asked the help of Isidro T. Javier, O.I.C of the
Provincial Auditor if he could do the verification. He examined the documents and
thereafter signed a statement that verified those documents. On September 19,1984,
Alvarez went to Angel E. Fernandez, the newly appointed Assistant Provincial
Auditor then he issued the desired certification.