Scribd Logo
Upload

Welcome to Scribd!

  • 561 views

    Venezuela vs. People

    Uploaded by

    Erickson Agco
    Manuel Venezuela, the former Municipal Mayor of Pozorrubio, Pampanga, was found guilty of malversation of public funds. An audit team discovered shortages in Venezuela and the municipal treasurer's joint account. Venezuela had taken 17 cash advances without proper documentation and approval. As a public official, Venezuela had custody over public funds and was accountable for them. However, he failed to adequately account for and liquidate the cash advances. Therefore, the elements of the crime of malversation were met, and Venezuela was found guilty.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Venezuela vs. People

    Uploaded by

    Erickson Agco
    561 views1 page
    Manuel Venezuela, the former Municipal Mayor of Pozorrubio, Pampanga, was found guilty of malversation of public funds. An audit team discovered shortages in Venezuela and the municipal treasurer's joint account. Venezuela had taken 17 cash advances without proper documentation and approval. As a public official, Venezuela had custody over public funds and was accountable for them. However, he failed to adequately account for and liquidate the cash advances. Therefore, the elements of the crime of malversation were met, and Venezuela was found guilty.

    Original Title

    07. Venezuela vs. People

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Manuel Venezuela, the former Municipal Mayor of Pozorrubio, Pampanga, was found guilty of malversation of public funds. An audit team discovered shortages in Venezuela and the municipal treasurer's joint account. Venezuela had taken 17 cash advances without proper documentation and approval. As a public official, Venezuela had custody over public funds and was accountable for them. However, he failed to adequately account for and liquidate the cash advances. Therefore, the elements of the crime of malversation were met, and Venezuela was found guilty.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    561 views1 page

    Venezuela vs. People

    Uploaded by

    Erickson Agco
    Manuel Venezuela, the former Municipal Mayor of Pozorrubio, Pampanga, was found guilty of malversation of public funds. An audit team discovered shortages in Venezuela and the municipal treasurer's joint account. Venezuela had taken 17 cash advances without proper documentation and approval. As a public official, Venezuela had custody over public funds and was accountable for them. However, he failed to adequately account for and liquidate the cash advances. Therefore, the elements of the crime of malversation were met, and Venezuela was found guilty.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    GR No.

    205693 February 14, 2018


    Manuel Venezuela, petitioner
    Vs.
    People of the Philippines, respondent

    Reyes, Jr., J:
    Facts: The audit team of Pangasinan discovered shortage on the joint account of Costes,
    Municipal Treasurer of Pozzorubio, Pampanga, and Venezuela, Municipal Mayor of
    Pampanga. The audit team noticed that the 17 cash advances made by Venezuela were
    illegal, due to the absence of the following essential requirements: (i) a public or official
    purpose indicated in the disbursement vouchers; (ii) required supporting documents;
    (iii) request for obligation of allotment; (iv) accomplishment or purchase request; (v)
    order or delivery made; (vi) charge invoice; (vii) approved Sangguniang
    Bayan’s resolution; and (viii) Certification issued by the Municipal Accountant.
    A team member of the audit team demand him to liquidate his cash and
    advances. In response, Venezuela sent an explanation letter acknowledging his
    accountability for a portion of the cash advances, while denying the remainder of the
    cash advances. An audit report was submitted by the Team. Venezuela denied the truth
    of the contents.

    Issue: Whether or not petitioner committed the crime of Malversation of Public Funds.

    Ruling: Yes. the elements of malversation are (i) that the offender is a public officer, (ii)
    that he had custody or control of funds or property by reason of the duties of his office,
    (iii) that those funds or property were public funds or property for which he was
    accountable, and (iv) that he appropriated, took, misappropriated or consented or,
    through abandonment or negligence, permitted another person to take them.
    Venezuela was a public officer. During his tenure as the municipal mayor, he
    incurred unliquidated cash advances. These unliquidated cash advances constituted
    funds belonging to the Municipality of Pozorrubio, and earmarked for use by the said
    municipality. As the municipal mayor, he had control of the subject funds, and was
    accountable. And lastly, Venezuela failed to return the said public funds. Thus,
    petitioner is guilty of the crime Malversation of Public Funds.

    You might also like