Patricia Anne M.

Martinez
Criminal Law II 1B
Judge Antonio Pangan
March 2016

Article 217: Malversation of Public Funds

G.R. No. 165781
Promulgated: June 5, 2009
Raul S. Tello, petitioner vs. People of the Philippines, respondent

Facts:

Petitioner Raul S. Tello was a Telegraph Operator and Telegraphic

Transfer in-Charge of the Bureau of Telecommunications in Prosperidad,
Agusan del Sur. From December 8-10, 1986, the COA auditors Saligumba and
Virtudazo conducted an audit examination of Tellos accounts. They initially
found that the petitioner had a shortage amounting to P6,152.90.
The auditors questioned the petitioner on the official receipts of the bank to
confirm the remittance advices. The petitioner told them that the said
receipts were sent to the regional office of the Bureau of
Telecommunications.

Saligumba was later informed by the PNB branch auditor that the
petitioner did not make any remittance to the bank from July 31, 1985 to
October 30, 1986. The COA auditor found out that the bank official receipts
did not correspond with the petitioners remittance advices. It was
discovered that the petitioner had a total shortage of P204,607.70.

Petitioner Tello failed to submit his explanation and to produce or

restitute the missing funds. He also failed to show in his office starting
December 8, 1986. He
Apart from showing any testimonial evidence for his defense, he argued that
the initial and final findings of the auditors were unreliable. He also averred
that as an acting telecom operator, he was not an accountable officer.

Issues:
1. Whether petitioner is guilty beyond reasonable doubt of the crime of
malversation of public funds under Article 217 of the Revised Penal
Code?
2. Whether Saligumba has authority to conduct the audit examination
3. Whether petitioner was denied his constitutional right to a speedy
disposition of the case
Held/Ruling:

The petition was DENIED. The March 19, 2004 Decision and the
September 1,2004 Resolution of the Sandiganbayan was AFFIRMED.

Crime of Malversation of Public Funds

In this case, all the elements of the crime are present. Petitioner Tello
was a public officer. As telegraph operator and telegraphic transfer-in-charge,
he was in-charge of the collections which he was supposed to remit to PNB.
He was accountable for these public funds.
Tello misappropriated the money. He failed to remit the cash collections
and falsified entries in the cashbooks. There was failure on his part to explain
the discrepancies and the shortage in his accounts and a failure to restitute
the missing amount upon demand. There was also insistence that he only
incurred a shortage of P6,152.90 but did not present any testimonial
evidence for his defense.
The petitioner also failed to rebut the presumption of malversation. He
did not report to his office when the audit examination began.

Authority of the Provincial Auditors Office to Conduct Audit Examinations

The petitioners assignment as Telegraph Operator and Telegraphic
Transfer-in-Charge of Prosperidad, Agusan del Sur is within the jurisdiction of
the Provincial Auditors Office.
The authority of the Provincial Auditors Office emanates from the
central office as its representative.

Violation of Petitioners Right to Speedy Disposition of Cases

The petitioner in this case did not take any step to accelerate the
disposition of his case. He merely invoked his right to a speedy disposition of
cases after the Sandiganbayan promulgated its decision convicting him for
malversation of public funds. Tellos silence may be considered as a waiver of
his right.