Cua v.

People

1. Facts:
June 29, 1994 Regular audit of cash account and accountable forms of petitioner, then a
BIR collector in Olongapo City
Initial audit found nothing wrong and that all collections were deposited in PNB
PNB noted that the audit figures do not match with their deposit records and had incurred a
cash shortage of PHP 291,783
Petitioner promised to pay and as a condition, BIR withheld the salary
Information filed for Malversation of Public Funds
RTC GUILTY. 17 years 4 months 1 day to 20 years RT
CA Appeal DENIED
- Arrangement between petitioner and respondent only eliminated the CIVIL liability
- Penalty decreased to 10 years 1 day to 17 years 4 months 1 day
Petitioner Arguments
- No evidence
- He remitted the shortage to PNB
- BIR over-calculated his total accountability
- Settlement agreement forced by COA
2. Issue:
W/N Petitioner is guilty of Malversation of Public Funds? (YES)
3. Ratio:
SC cannot rule on the validity of the evidence given the nature of the petition (certiorari)
All the elements of malversation are present
- First three elements
o Petitioner is a revenue collection agent of the BIR
o He was a public officer who had custody of public funds for which he was
accountable
- Fourth element proven by the discrepancy in the PNB and the audit report
o PNB documents showed that petitioner presented (not deposited) the
documents to the COA auditor to show that he collected and deposited the
money
o PNB never confirmed the authenticity of petitioners deposits but was a mere
reference to the COA request to verify petitioners deposits
o No proven internal problems with PNB
4. Dispositive:
Petition DENIED. CA Decision AFFIRMED