G.R. No. 241587 - SILVINO C. EVANGELISTA, VS. PEOPLE OF THE PHILIPPINES.D E C I S I O N - Supreme Court E-Library

Ruling

accordingly attach the check issued to a Form 123 to make an entry for the transaction. Supposedly, an entry should be made debiting Cash in Bank to the bank where the check was deposited to record the deposit made, and crediting Cash in Bank to the bank [where] the check was withdrawn to record the withdrawal or issuance of the said check. [Evangelista] surmised that the proper procedure was not followed and that [Millare] manipulated the issuance of the checks under the pretext of fund transfer so that she can pocket the cash proceeds and to avoid detection, she did not record the transactions in the books of LGU San Miguel as the same was not supported with vouchers. The anomaly was later discovered by [Piezas]. [Evangelista] continued that when he learned of the cash shortage through the [ND], he immediately confronted [Millare] on the matter to which the latter admitted [having] misappropriated the amount of [PHP] 1,003,960.19. [Millare] then issued an Affidavit of Undertaking . . . acknowledging that she incurred monetary obligations as [treasurer of LGU San Miguel in the amount of [PHP] 1,003,960.19. . . . . With regards to [Evangelista], who also happens to be a former mayor of LGU San Miguel, the records will bear it out that the anomalous practice of [Millare] of withdrawing cash from one depository bank and making it appear that the same will be transferred to another depository bank, was already happening before the term of [Evangelista]. The sworn statement of [Piezas] will show [that] FCB Checks bearing the numbers 261504 in the amount of [PHP] 20,000.00 and 261532 in the amount of [PHP] 80,000.00 are among those issued without supporting documents and were not recorded in the books of the municipality. Such checks dated October 1997 and March 1998 were issued before [Evangelista] assumed office as [m]unicipal [m]ayor on July 1, 1998. This fact tends to support the defenses raised by [Evangelista] that he did not willfully conspire with [Millare] to misappropriate funds of LGU San Miguel that amounted to a total of [PHP] 653,148.00. We would be setting a bad precedent if a head of office plagued by all too common problemsdishonest or negligent subordinates, overwork, multiple assignments or positions, or plain incompetenceis suddenly swept into a conspiracy conviction simply because he did not personally examine every single detail, painstakingly trace every step from inception, and investigate the motives of every person involved in a transaction before affixing his signature as the final approving authority. Moreover, in the Affidavit of Undertaking issued by [Millare] dated March 12, 2009, she categorically admitted that prior to her retirement, she incurred monetary obligations in her capacity as treasurer of LGU San Miguel and undertook to fully pay the same within six months from the execution thereof. Under the same undertaking, [Millare] offered a Suzuki motor vehicle . . . and housing unit . . . [as] security to guarantee