Republic of the Philippines

REGIONAL TRIAL COURT

7th Judicial Region
Branch 69
Cebu City

THE PEOPLE OF THE PHILIPPINES,

Plaintiff, CRIM. CASE NO. 12244
FOR:
-versus- MALVERSATION OF
PUBLIC FUNDS AND
PROPERTY

EUTAYO KAYATANO IV,

Accused.
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INFORMATION

The undersigned Assistant City Prosecutor of Cebu City, Cebu hereby

accuses EUTAYO KAYATANO IV of the crime of MALVERSATION OF
PUBLIC FUNDS committed as follows:

“That on the period of July 10, 2021 to February 14, 2022 or

sometime prior or subsequent thereto, in the Bureau of Internal Revenue
RDO 81 , Archbishop Reyes Ave, Cebu City, Philippines, and within the
jurisdiction of this Honorable Court, the above-named accused, a public
officer being then the Revenue Officer IV of the Bureau of Internal Revenue
(BIR),Finance Service Division, assigned at Archbishop Reyes Ave. Cebu
City, Cebu and as such is accountable for public funds received and/or
entrusted to him by reason of his office, while in the performance of his
official function, acting in relation to his office and taking advantage of the
same, did then and there, willfully, unlawfully and feloniously take,
misappropriate, and convert to his personal use and benefit the amount of
TWO MILLION FIVE HUNDRED THOUSAND PESOS (₱ 2,500,000.00)
which amount was placed under his custody and control by reason of the
duties of his office, and which he failed to have duly forthcoming upon
demand to the damage and prejudice of the government to be proven during
the trial of the case.

Acts contrary to the provision of Article 217 of the Revised Penal

Code of the Philippines.

March 10, 2022

PROS. DAVID NARAJA III

Assistant City Prosecutor
Approved:

PROS. CLEETUS VANGENA

City Prosecutor

Evidences:
 Confirmation of employment in the Bureau of Internal Revenue (BIR)
 Receipt of financial transactions
 COA Audit team Annual Audit Report

Witnesses:

1. State Auditor IV(COA) Quennie Rachini,- Quiot,Pardo, Cebu City

2. State Auditor II(COA) Lilah Reyes - Labangon, Cebu City
3. State Auditor II(COA) Wensly Intong - Kalubihan, Cebu City

Address of the accused: Tejero, Cebu City

BAILBOND RECOMMENDED : BAILABLE

CERTIFICATION

I hereby certify that I have examined the records of this case; that on
the basis of the sworn statement and other evidence submitted before me,
and after conducting the requisite preliminary investigation where the
accused was given the opportunity to submit his evidence, there is
reasonable ground to believe that the crime of MALVERSATION OF
PUBLIC FUNDS has been committed and that the accused is probably
guilty thereof.

PROS. DAVID NARAJA III

Assistant City Prosecutor

SUBSCRIBED AND SWORN to before me this March 10, 2021 in

Cebu City, Philippines.

PROS. DAVID NARAJA III

Assistant City Prosecutor
 EVIDENCES

CONFIRMATION OF EMPLOYMENT OF EUTAYO KAYATANO

IV IN THE BUREAU OF INTERNAL REVENUE (BIR)

RECEIPT OF FINANCIAL TRANSACTION

COMMISSION ON AUDIT (COA) ANNUAL AUDIT REPORT

 Republic of the Philippines
REGIONAL TRIAL COURT
7th Judicial Region
Branch 69
Cebu City, Cebu

THE PEOPLE OF THE PHILIPPINES,

Plaintiff,
Crim. Case No. 12244
-versus- For:
MALVERSATION OF
PUBLIC FUNDS AND
EUTAYO KAYATANO IV, PROPERTY
Accused.
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JUDICIAL AFFIDAVIT
I, QUENNIE RACHINI, Filipino, 26 years old, married, State
Auditor IV of the Commission on Audit (COA) and a resident of Quiot,
Pardo, Cebu City, Cebu, Philippines, after having been duly sworn to
in accordance with law, hereby depose and say:

1. That I am testifying as a witness in the above-entitled case;

2. That this Judicial affidavit is taken upon examination of ATTY.

DAVID NARAJA III at Cebu City Prosecutors Office at Chief Fernan
Hall Of Justice, Capitol Compound Road, Lungsod ng Cebu, Cebu
City,Cebu, Philippines, where my statements were taken;

3. That the purpose of the instant testimony is being offered to

prove among other, that the witness is an expert witness and has the
competency, knowledge and skills in the field of Audit and accounting
to prove the allegations thereof ; the fact that the witness herein is a
State Auditor II of Commission on Audit (COA).

4. That I am answering the questions asked of me, fully conscious

that I am doing this under oath and that I may face criminal liability for
false testimony or perjury if I state a falsehood in my testimony. The
whole process has been done in Visayan which language is
understood by me, and translated into English and explained to me;

5. That the following are the questions asked of me and my

corresponding answers thereto:
Pangutana 1: Palihug isulti ang imong ngalan ug uban pang personal
nga kahimtang alang sa talaan?

Tubag 1: Ako si Quennie Rachini, 26 anyos, Minyo, gapuyo sa Quiot,

Pardo, Cebu City.

Question 1: Please state your name and other personal

circumstances for the record ?

Answer 1: I am Quennie Rachini, 26 years old, married, residing in

Quiot, Pardo, Cebu City.

P2: Mrs. Witness imong gipahayag nga ikaw usa ka state auditor IV
sa Commission on Audit , ipahayag ba nimo ang pipila sa imong mga
kwalipikasyon ug mga kredensyal, kung aduna?

T2: Graduate ko sa The Bachelor of Science in Accountancy (BSA)

sa University of Cebu-Main Campus og nakapasar ako sa licensure
exam sa hunyo 20, 1996.

Q2: Mrs. Witness you state that you are a state auditor II of
Comission on Audit, will you state some of your qualifications and
credentials, if any?

A2: I graduated from The Bachelor of Science in Accountancy (BSA)

at the University of Cebu-Main Campus and I passed the licensure
exam on June 20, 1996.

P3: Kabahin sa imoha giingon mrs. witness. naa bakay lisensya or ID

na ikapakita na nagpamatuod na ikaw kay lisensyado og matuod na
State Auditor?

T3: Naa attorney

Q3: According of what you said Mrs. Witness. Do you have Do you
have a license or ID to show that you are a licensed State Auditor?

A3: Yes attorney

P4: Mao bani ang imohang ID isip empleyado og state auditor sa

COA?

T4: Oo attorney

Q4: Is this you ID as an employee and a state auditor of COA?

A4: Yes attorney

P5: Unsay rason ngano inyoha ni gilihok nga kaso?

T5: Akoa ni gilihok na kaso kay Isip pangulo sa amoang audit team
og empleyado sa COA. Naa mi Surprise Audit na napahigayon sa
adlaw sa February 14, 2022 sa Bureau of Internal Revenue RDO 81 ,
Archbishop Reyes Ave, Cebu City, Philippines kauban sa akoa team.

Q5: What is the reason why you are taking this case?

A5: This case is being handled by me as the head of our audit team
and an employee of the COA. We had a surprise audit that was held
on February 14, 2022 at the Bureau of Internal Revenue RDO 81,
Archbishop Reyes Ave, Cebu City, Philippines together with my team.

P6: Sa inyohang komprehensibong pag audit sa mga rekord og mga

pinansyal na transaksyon unsa man inyoha na nakita og nadiskobre?

T6: Nadiskobre namo og nakita na nay wala matino na mga

transaksyon og mga nangawala na pundo

Q1 : Do you know the private complainant in this case Mr.

__________________?
A1 : Yes, I know him because we are both residents of _________,
___________, Bohol and I met and acquainted her.

Q2 : Do you know the accused in this case, ________________?

A2 : Yes because I was acquainted with him in _________,
_________, Bohol

Q3 : On April 10, 2016 at about 3:30 o’clock in the afternoon, where

were you?
A3 : I was at the house of ________________ in Barangay
____________, ____________, Bohol together with
______________ and _______________ because I was hired as a
carpenter in constructing a pig pen;

Q4 : Do you recall what unusual incident that happened thereat at about

that time?
A4 : Yes, I witnessed personally one ________________ being
mercilessly attacked by _____________________ by striking her with a
wood directly to the victim’s head and when the victim was thrown off the
ground, said __________________ continued to strike him several times
on the different parts of the victim’s body;

Q5 : In relation to this case, do you recall having made statement and

reduced the same in writing?
A5 : Yes, I made statement before the police and reduced the same in
the form of an affidavit.

Q6 : I show to you an affidavit of one ___________________, kindly

examine this and tell me what relation has this to the affidavit you
mentioned earlier?
A6 : This is the affidavit that I executed at the police station.

Q7 : Do you understand the contents of your affidavit executed at

the police station?
A7 : Yes sir, I fully understand and that is a truthful account of the
incident that I personally saw.

Q8 : I am going to attach this document as ANNEX “A” to your

judicial affidavit, will you conform to my action?
A8 : Yes sir.

Q9 : I have no more question, do you wish to add more?

A9 : If I will be asked more questions on what I witnessed, then I
will answer those questions.

IN WITNESS WHEREOF, I have hereunto set my hand this

________day of _______________, ______ in ________________,
Philippines.

______________

SUBSCRIBED AND SWORN TO BEFORE ME this _____day

of _________________, _____ in ________________, Philippines.