Final Topic 2

Topic 2: Malversation of Public Funds or Property
Learning Objectives:
At the end of this topic, the student will be able to:
- Acquire knowledge on the different form of Estafa
- Acquire knowledge the difference between the crime of malversation to
crime of estafa
How could malversation of public funds or property be a presumption of

malversation?
Any public officer who, by reason of the duties of his office, is
accountable for public funds or property, shall appropriate the same or shall
take or misappropriate or shall consent, through abandonment or negligence,
shall permit any other person to take such public funds, or property, wholly or
partially, or shall otherwise be guilty of the misappropriation or malversation of
such funds or property, shall suffer:
1. The penalty of prision correctional in its medium and maximum periods, if
the amount involved in the misappropriation or malversation does not
exceed two hundred pesos.
2. The penalty of prision mayor in its minimum and medium periods, if the
amount involved is more than two hundred pesos but does not exceed six
thousand pesos.
3. The penalty of prision mayor in its maximum period to reclusion temporal
in its minimum period if the amount involved is more than six thousand
pesos but is less than twelve thousand pesos.
4. 4. The penalty of reclusion temporal, in its medium and maximum periods,
if the amount involved is more than twelve thousand pesos but is less than
twenty-two thousand pesos. If the amount exceeds the latter, the penalty
shall be reclusion temporal in its maximum period to reclusion perpetua.
In all cases, persons guilty of malversation shall also suffer the penalty of
perpetual special disqualification and a fine equal to the amount of the funds
malversed or equal to the total value of the property embezzled.
The failure of a public officer to have duly forthcoming public funds or

property with which he is chargeable upon demand by any duly authorized
officer, shall be prima facie evidence that he has put such missing funds or
property personal use. (As amended by RA 1060).
What if an accountable officer fails to render accounts?

Any public officer, whether in the service or separated therefrom by
resignation or any other cause, who is required by law or regulation to render
account to the Insular Auditor, or to a provincial auditor and who fails to
do so for a period of two months after such accounts should be rendered, shall
be punished by prision correccional in its minimum period, or by a fine ranging
from 200 to 6,000 pesos, or both.
What if a responsible public officer fails to render accounts before leaving the
country?
Any public officer who unlawfully leaves or attempts to leave the
Philippine Islands without securing a certificate from the Insular Auditor showing
that his accounts have been finally settled, shall be punished by arresto mayor,
or a fine ranging from 200 to 1,000 pesos or both.
How could Illegal use of public funds or property happen?

Any public officer who shall apply any public fund or property under his
administration to any public use other than for which such fund or property were
appropriate by law or ordinance shall suffer the penalty of prision correccional
in its minimum period or a fine ranging from one-half to the total of the sum
misapplied, if by reason of such misapplication, any damages or
embarrassment shall have resulted, to the public service. It either case, the
offender shall also suffer the penalty of temporary special disqualification.
What if a responsible public officer fails to deliver public funds or property?

Any public officer under obligation to make payment from Government
funds in his possession, who shall fail to make such payment, shall be punished
by arresto mayor and a fine from 5 to 25 per cent of the sum which he failed to
pay.
This provision shall apply to any Public officer who, being ordered by
competent authority to deliver any property in his custody or under his
administration, shall refuse to make such delivery.
The fine shall be graduated in such case by the value of the thing,
provided that it shall not less than 50 pesos.

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Topic 2: Malversation of Public Funds or Property

How could malversation of public funds or property be a presumption of

The failure of a public officer to have duly forthcoming public funds or

What if an accountable officer fails to render accounts?

How could Illegal use of public funds or property happen?

What if a responsible public officer fails to deliver public funds or property?

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