PEDRO G. RESURRECCION vs.

PEOPLE
GR No. 192866; Jul 09, 2014
LAGARE, JULIE MAE V.

FACTS:
COA State Auditor, Romeo Corral Uy and Freda Paller Napana of the Provincial
Auditor's Office in Surigao City conducted a special audit and post audit of the
various disbursements, transactions and financial accounts of the Municipality
of Pilar, Surigao del Norte.

In his COA Special Audit Report, Auditor Uy reported several disbursements of

money without public bidding and other irregularities such as absence of proof
that the purchases were approved by the Committee on Awards,
disbursements that were made in cash, disbursements that were not supported
by complete documentation, absence of agency inspections, reports and
deliveries, purchasing of some of the construction/filling materials from
unlicensed suppliers, and quantity procured exceeded the quantity per
program of work. Moreover, Auditor Uy reported that the municipality paid the
petitioner, Pedro Resurreccion who was then the Municipal Mayor of the
Municipality of Pilar the amount of P3,000.00 as reimbursement for his
donation to the religious organization, Knights of Columbus of Pilar. Also,
Auditor Uy found that two unapproved and unauthorized payrolls, representing
the honoraria for unspecified purpose were fully disbursed in violation of
Sections 179(h) and 289 of the Government Accounting and Auditing Manual
(GAAM).

ISSUE:
Whether or not Pedro Resurreccion can be held liable of malversation of public
funds.

HELD:
Yes. The Sandiganbayan observed that the procurements for which the public
funds were disbursed did not undergo public bidding based on the COA report
issued by Auditor Uy and the post audit of Auditor. It also noted that the lack
of public bidding and the irregularities attending the disbursement of public
funds were not denied by the accused.

Also, the Sandiganbayan found that all the elements are present: first,
Resurreccion was a public officer at the time of the commission of the crime;
second, the P3,000.00 reimbursement came from the 20% Development
Fund; third, by virtue of his position as Mayor of Pilar, he was accountable for
the public funds; and fourth, by reimbursing the donation he made to a
religious organization, he allowed a third person (Knights of Columbus) to take
the ₱3,000.00 from the 20% Development Fund without legal basis.
Accordingly, the Sandiganbayan convicted Resurreccion and ordered him to
pay a fine of ₱3,000.00.