CEBU, Philippines - For lack of probable cause, the Office of the Ombudsman-Visayas has cleared chief agrarian reform program officer Dr. Andrea Paciana Labra from criminal charges.
Graft investigation and prosecution officer Maria Fe Frances Seville-Ang said she found no evidence to indict respondent for malversation of public funds and falsification of public documents.
“All in all, this office does not find sufficient ground to engender a well-founded belief that respondent committed the infractions alleged,†the resolution read.
Based on the complaint filed by the Commission on Audit-7 represented by Director Delfin Aguilar, he alleged the respondent committed irregularities.
Aguilar attached the affidavit and narrative reports of state auditor 2 Sonia Lucenara, assigned at the Department of Agrarian Reform Cebu Provincial Office, to prove their case.
In her affidavit, Lucenara said in compliance with a COA memorandum they conducted a semestral cash examination on the P10,000 petty cash fund under the custody of the respondent.
Upon review and verifications, she said they found irregularities and incomplete entries appearing in the 11 official receipts supporting the liquidation of the petty cash fund.
She said what was reflected in the original receipts were different from what was reflected in the duplicate receipts.
However, in her counter-affidavit, the respondent denied any knowledge of this.
Labra said she has no idea as to why the duplicate copies of the receipts kept by the suppliers differed from the original copies. She added the receipts with actual corresponding amount were actually issued by the respective suppliers after the purchase of goods.
She claimed no responsibility with the irregularities between the original receipts and the duplicate receipts.
“If there be understatement or no statement at all indicated in the entries of duplicate copies, respondent should not be held liable,†the counter-affidavit read.
Ang said based on the evidence presented by the parties she ruled in favor of the respondent.
She said it was the duty of the supplier to issue the original receipt or invoice in duplicate showing the date of transaction, quantity, unit cost and description of merchandise or nature of service, in favor of the customer.
“The issuance of the original receipts as well as the corresponding duplicate copies is within the control of the establishment which issued the same and not the purchaser or customer who only takes hold of the original receipts after it was given by the establishment,†the resolution read. —/BRP (FREEMAN)