People vs. Velasquez, 72 Phil.

98
Facts:
The December 6, 1938,delegates auditors, Messrs. Blas Pedro Velasco Giron and, to take the test and
calibration of the funds in the custody of the appellant(Velasquez) the assistant cashier at provincial
treasury of Pangasinan, in the above capacity, found a deficit of P1, 701.26, the appellant could not
explain. So this, on several occasions, from December 9, 1938 until January 30, 1939, was paid to the
provincial treasury of the defrauded amount Pangasinan. On appeal, the appellant argues that the
amounts were not misappropriated public funds, so you can not find defendant guilty of the crime.
In view of these decisions, it is clear that the appellant, to receive the amount of P1, 701.26, which
funds were "Red Cross", the "Anti-Tuberculous" and "Boy Scouts".

Issue:
In view of the facts admitted by the appellant, whether or not the same is found guilty of embezzlement
of public funds, defined and punished by Article 227 of the Revised Penal Code.

Held:
Unable to thus give a satisfactory explanation of the lack of money, when the test and calibration of his
books were made by the auditors, has been guilty of the crime of embezzlement of public funds, the
prosecutor alleged in complaint. We are with the Hon Attorney General has in estimating the return
made by the appellant in the amount defrauded as special mitigating circumstance without aggravating
the offset. With the only modification, therefore, the appellant shall mean condemning suffer an
indeterminate penalty of six months an done day to four years, two months and one day of prision
correccional.