Disbursing officer found guilty for malversation of public funds

CEBU, Philippines - For his failure to account for missing funds in 1995, the former disbursing officer of the Cebu Provincial Treasurer’s Office was found guilty for malversation of public funds.

Regional Trial Court Judge Generosa Labra convicted Buenaventura Rabuya for incurring a shortage of P612,561.54.

Rabuya was meted a penalty of imprisonment between 10 to 18 years with disqualification from holding public office and was ordered to refund the missing funds.

The prosecution presented Casilda Mapula, auditor III of the Commission on Audit (COA) to testify against accused.

In her testimony, Mapula claimed that when she examined Rabuya’s cash accounts on February 1, 1995, she discovered a cash shortage amounting to P520,001.79 and disallowed items which costs P92,559. 75 bringing the total amount to P612,561.79.

She explained that the items disallowed were composed of vouchers and payrolls which contained deficiencies.

In her defense, Rabuya argued that upon examination, the cash account had zero balance.

Based on the evidences presented by both parties, Labra ruled that the elements of malversation of public funds were present in the case. She said the accused admitted being a disbursing officer with the custody and control of public funds which he was accountable for.

Labra said the accused was even required by the COA to settle the fund shortage but failed.

“The denial of the accused that he did not incur shortage of P612, 561.54 is not tenable. As shown by evidence, the accused signed the cash examination report of the state auditor certifying the correctness of the entries in the statement of his accountability,” Labra’s decision reads.   Labra ruled that the accused even escaped his obligation and stopped reporting to the office without filing a leave of absence. — (FREEMAN)