SC upholds conviction of four ex-CH officials

CEBU, Philippines - The Supreme Court affirmed the decision of the Sandiganbayan convicting four former Cebu City officials of graft charges and sentencing each of them to 12 to 15 years imprisonment.

SC’s Second Division presided by Associate Justice Antonio Carpio also ordered now City Assessor Eustaquio Cesa, then City Administrator Allan Gaviola, then City Accountant Edna Jaca and former City Hall chief cashier Benilda Bacasmas to reimburse the government of the P18.5 million embezzled by city paymaster Rosalina Badana from 1995 to 1998.

While the case was still pending before the Supreme Court, Jaca died of cancer while both Gaviola and Bacasmas resigned from the  City Hall.

Of the four respondents, only Cesa is still with the City Hall but has been reassigned as head of the City Assessor’s Office.

Chief Justice Maria Lourdes Sereno has concurred the decision of the Second Division that the Sandiganbayan’s ruling issued on December 16, 2004 finding the four respondents guilty of violating Section 3 (e) of the anti-graft law should be sustained.

Although the respondents did not gain any centavo from the P18.5 million of the government’s funds taken by Badana, the Sandiganbayan found all of them liable because they allowed Badana to obtain cash advances despite her previous unliquidated cash advances.

State auditors had found that the respondents did not comply with the provisions under the Government Accounting and Auditing Manual (GAAM) that accountable officers shall not be granted another cash advance unless they are cleared already of  their previous cash advance.

Badana was granted P800,000 on December 8, 1997 even if she still failed to liquidate her previous cash advance of P4.9 million from the city’s trust fund.

In another transaction, Badana has been granted P1 million from the General Fund on December 1, 1997 even if she still failed to liquidate the previous cash advance amounting to P8.4 million.

The Sandiganbayan’s ruling stated that it seems the respondents had given unwarranted benefit to Badana, who fled after the discovery of her illegal activities.

To request for cash advances, Badana, as the paymaster, prepare cash advance disbursement vouchers to be submitted to the chief cashier.

As the head of the cash division, Bacasmas will affix her initial in the voucher and forward the document to Cesa, who was then the city treasurer.

Cesa will then sign the voucher and the document will be brought to Jaca, who was then the city accountant, for review.

The city accountant prepares the accountant’s advice and attaches it to the voucher, then returns the voucher to the chief cashier for the issuance of a check.

The treasurer and city administrator will then sign the check.

Both Cesa and Gaviola argued that their jobs are just ministerial in nature because both of them believed that the transactions are legal saying this was already processed by the chief cashier.

But the Supreme Court concurred with the Sandiganbayan’s ruling that the respondents are all liable.

Under the law, the respondents can still make an appeal of the decision before the Supreme Court en banc. — (FREEMAN)