G.R. No. 95604 April 29, 1994 LUCIANO KIMPO y NIÑANUEVO, petitioner, vs.
!E "AN#IGAN$A%AN AN# PEOPLE O& !E P!ILIPPINE", respondents. Augusto S. Sanchez & Associates Law Firm for for petitioner. The Solicitor General for the People of the Philippines.
VIUG, J.: Petitioner Luciano Kimpo y Niñanuevo, a Special Collecting Officer of the Bureau of omestic !rade at "eneral Santos City, #as found guilty $eyond reasona$le dou$t $y the Sandigan$ayan of malversation of pu$lic funds. %e appealed to this Court. !he case #as initiated $y Special Prosecution Officer &othali$ C. Onos #ho, on '( &arch )(*(, filed #ith the Sandigan$ayan an i nformation charging petitioner #ith having committed the follo#ing offense+ !hat on or a$out pril -, )(*/ and0or sometime prior thereto, in "eneral Santos city, and #ithin the 1urisdiction of this %onora$le Court, accused Luciano Kimpo, a pu$lic officer, $eing the Special Collecting Officer, Bureau of omestic !rade, "eneral Santos City, and as such is an accounta$le officer responsi$le for the funds collected $y him $y reason of the duties of his office, did then and there #ilfully, unla#fully unla#fully and feloniously, #ith #ith grave a$use of confidence, appropriate, e m$e22le and convert to his personal use and $enefit the sum of 3ifteen !housand !hree %undred Nine Pesos 4P)/,-(.5, #hich amount constitutes his collection, to the damage and pre1udice of the "overnment in the aforesaid amount. Contrary to la#. 6hen arraigned, petitioner, assisted $y counsel, 1 pleaded, 7not guilty.7 t the pre8trial in9uest conducted conducted $y the Sandigan$ayan, the follo#ing follo#ing e:hi$its #ere admitted+ ). ;:hi$its and 8), as #ell as the fact that they are faithful reproductions of the originals.
official receipts for such payments, including penalties, and fees for repair shop esta$lishments. 6hile the certifications and official receipts #ere pre8signed $y him, the collections thereunder #ere made $y Samaranos, #ho also entered the amounts collected $y her in accusedGs cash$ooA. !he amounts collected $et#een the period from uly )D, )(*@ to pril -, )(*/ totalled P),@*./, from #hich should $e deducted total remittances of P*/,)DD./, leaving a $alance of P),'')./. n . &endo2a as the difference $et#een the amounts appearing in the originals of the Official >eceipts0Letter of Confirmation and the duplicate Official >eceipts. s #ere not the correct amounts appearing in the original O>s issued to the payees and #hich #ere verified and confirmed later $y the payees. uditor &endo2a supported her findings of a shortage and the reasons for such shortage thru a formal 7Comparison of Duplicate Official eceipts of P! ."" per eport of Collections with the Confirmation Letter an#$or Original Official eceipts7 for the period from uly )D, )(*@ to pril -, )(*/. !herein, it clearly appeared that #hile the amounts to $e officially collected should $e P)). or P))'., the amounts reported to have $een collected an d #hich #ere reflected in the duplicate O>s #ere only P'.. !he unreported and unrecorded collections of P)*. or P)). from individual payees #ere reflected in the original O>s #hich #ere confirmed $y said payees through confirmation letters and #hich totalled P)/,-(.. fter the cash count made $y uditor &endo2a as a prelude to her >eport of ;:amination and su$se9uent verification0confirmation, she sent a letter of demand to the accused on Octo$er )@, )(*/, #hich the accused received on the same date. !herein, he #as re9uired to produce immediately the $alance of P-,@)*./, due to the fact that he had made deposits amounting to P)),*(./, 7after cash count and confirmed $y us 4Please see Scheduled '5.7 On Octo$er )D, )(*/, accused su$mitted his letter8e:planation to uditor &endo2a #herein he laid the $lame for the shortage on his office clerA #hom he had already relieved and alleged that he had not $enefited, directly or indirectly, from the missing funds. On Octo$er )*, )(*/ and Novem$er D, )(*/, accused 7restituted and deposited #ith the Bureau of !reasury thru PNB, "SC7 the amounts of P',(--./ and P@*/., respectively, #hich, if added to his previous deposits from une ', )(*/ to ugust '-, )(*/ amounting to P)),*(./, #ould total P)/,-(./. !here $eing no dispute, therefore, as to the e:istence of the shortage in the accounts of the accused, as found $y uditor &endo2a as of pril -, )(*/, amounting to P)/,-(. and the fact of accusedGs settlement for such shortage through installments deposited #ith the PNB, "eneral Santos City $et#een une ', )(*/ to Novem$er D, )(*/, then it $ehooves the Court to determine if accused herein h ad rendered himself lia$le or not under rticle ')D of the >evised Penal Code $y reason of such shortage. Such determination must perforce go into the merits of his claim
that the responsi$ility for such shortage should $ e laid on the doorstep of Fvette Samaranos, a private individual, #hom he inherited from his predecessor #ho had allo#ed her to #orA in the office as clerA8collector and #hom he retained for the follo#ing reasons+ 4)5 the Office of the Bureau of omestic !rade at "eneral Santos City, of #hich he #as the Provincial !rade evelopment Officer, #as a one8man operation, hence, understaffed= 4'5 he had to go out to the field to campaign for increased registration of $usiness names, hold symposiums of consumersG groups, conduct meetings for retailers and consumers and repair shop esta$lishments= 4-5 he occasionally goes out to attend raffles conducted $y private esta$lishments as representative of the Bureau of omestic !rade= and 4@5 he had to leave someone in the office to attend to the general pu$lic in the registration and0or rene#al of $usiness names and the issuance of certifications and official receipts for the collection of the proper fees. 3or the reason that he #as out in the field for days at times, he pre8 signed official receipts in $lanA, as #ell as certifications, #hich he entrusted to Samaranos #ho then fills up the said receipts and certifications and maAes the corresponding entries in his cash$ooA. s it turned out, ho#ever, Samaranos collected the proper official fees, issued the original receipts #ith the proper amounts, filled up the duplicates thereof #ith reduced amounts, made the corresponding entries in the cash$ooA $ased on the amounts reflected in the duplicates and made the proper remittances $ased on the improper entries. ccusedGs defense cannot $e accepted, nor can it a$solve him from criminal lia$ility for the missing pu$lic funds #hich the audit e:amination on his accounta$ilities as of pril -, )(*/ had revealed. s Special is$ursing Officer, he #as the primary accounta$le officer for such funds and the fact, #hich #as not definitely or conclusively esta$lished $y his evidence, that another p erson, al$eit a private individual, #as responsi$le for the misappropriation thereof, cannot $e considered in e:culpation or 1ustification of such primary accounta$ility. ::: ::: ::: Conse9uently, accused herein cannot $lame anyone e lse for the predicament that he found himself in. 3irst of all, he should not have allo#ed Fvette Samaranos, #ho did not possess any appointment, to perform official acts #hich he #as ordained to do. Secondly, since the collection of official fees #as a sensitive area, he should have refrained from pre8signing official receipts and certifications. !hirdly, if he #ere that desirous of rendering conscientious pu$lic service, he should have ensured that the collection of official fees #as properly made, recorded and remitted. 3ourthly, his admission that he had to pay the salaries of Samaranos through honoraria received $y him from raffles is fatal to his cause since he should have reali2ed that, under such circumstance, Samaranos #ould $e su$1ect to the most severe temptation to fool around #ith the agencyGs collections. pparently, accused #as more interested in conducting field trips and raffles #here$y he #ould $e a$le to collect per diems, travelling allo#ances and honoraria from private firms. !o allo# pu$lic accounta$le officers to adopt the practice resorted to $y the accused in allo#ing private individuals to perform pu$lic functions #ould lead to chaos and anarchy and #ould
render nugatory all applica$le norms of pu$lic trust and accounta$ility. %is $are and unsupported claim that, after discovery of the shortage upon audit e:amination, he tooA steps to charge Fvette Samaranos for ;stafa !hru 3alsification of Pu$lic ocuments does not, in any #ay, erase his criminal lia$ility #hich could $e characteri2ed as malversation of Pu$lic 3unds through n egligence. ;3O>;, 1udgment is here$y rendered finding accused L uciano Kimpo y Niñanuevo "Eevised Penal Code, and favora$ly appreciating the mitigating circumstances of voluntary surrender and full restitution, after applying the S, 3OE> 4@5 &ON!%S and ON; 4)5 F of prision ma%or as the minimum, to ;L;?;N 4))5 F;>S, S;>;. ;SPON;N! COE>! ;>>; ; ;H% CCES;GS OB;C!; ON >!;SPON;N! COE>! ;>>; ; I O?;> P;!GS OB;C!&!S NO! S<"N; O> NO! P>OP;>LF <;N!<3<;, S ;?<;NC; !O P>O?; LL;"; S%O>!";. <<< !%; >;SPON;N! COE>! ;>>; EL; !%! CCES; ;SE&; !O %?; &L?;>S; P)/,-(. B;CES; %; 3!%CO&
!%; >;SPON;N! COE>! ;>>; &L?;>S!OE"% N;"L<";NC;. !he appeal has no merit. Petitioner faults the Sandigan$ayan for having considered ;:hi$its 7B7 to 7B8-,7 inclusive, despite #hat he claims to $e an impairment of his constitutional rights under rticle <<<, Section )' paragraphs 4)5 and 4-5, and Section )D, 2 of the )(*D Constitution. 6e cannot agree. !he 9uestioned e:hi$its pertain to the >eport of ;:amination, the Statement of ccounta$ility for ccounta$le 3orms #ithout &oney ?alue, and a >econciliation Statement of ccounta$ility, #hich are official forms prepared and accomplished in the normal course of audit regularly conducted $y the Commission on udit. Petitioner, not $eing at the time under investigation for the commission of a criminal offense, let alone under custodial investigation, clearly cannot $e said to have $een deprived of the constitutional prerogatives he invoAes 4?illaro2a vs. Sandigan$ayan, ".>. No. D(-, )D ecem$er )(*D= People vs. Olivares, )* SC> /-5. On the so8called confirmatory letters, respondent court concluded thus I <<<. !he Letters of Confirmation 4;:hi$its to <<, to SS, !! to """ , %%% to 666, HHH to , to , KKKKK to KKKKKKK to and 5 #ere not the primary evidence presented $y the prosecution to prove the manipulations and irregularities in 9uestion $ut the originals and #uplicates of the Official >eceipts 4;:hi$its L to <8@, to 8(/, K to K8' and L to L8@@5, all of #hich #ere admittedly signed $y the accused, #herein it could clearly $e seen that payments for P)). #ere reflected as P'. only. !hus, the Letters of Confirmation are only secondary evidence to support and prove the principal facts in issue. ccused had not, >;P;!, had not, denied that the a$ove8mentioned official receipts, originals and duplicates, are genuine and correctly reflect the a mounts #hich appear to $e listed therein. %ardly can the a$ove findings $e validly challenged. evised Penal Code, #hich, in full, reads+ rt. ')D. al'ersation of pu(lic fun#s or propert%. ) Presumption of mal'ersation. I ny pu$lic officer #ho, $y reason of the duties of his office, is accounta$le for pu$lic funds or property, shall appropriate the same, or shall taAe or misappropriate or shall consent, or through a$andonment or negligence, shall permit any other person to taAe such pu$lic funds or property, #holly or partially, or shall other#ise $e guilty the misappropriation or malversation of such funds or property shall suffer+
). !he penalty of prision correccional in its medium and ma:imum periods, if the amount involved in the misappropriation or malversation does not e:ceed t#o hundred pesos. '. !he penalty of prision ma%or in its minimum and medium periods, if the amount involved is more than t#o hundred pesos $ut does not e:ceed si: thousand pesos. -. !he penalty of prision ma%or in its ma:imum period to reclusion temporal in its minimum period, if the amount involved is more than si: thousand pesos $ut is less than t#elve thousand pesos. @. !he penalty of reclusion temporal in its medium and ma:imum periods, if the amount involved is more than t#elve thousand pesos $ut is less than t#enty8t#o thousand pesos.