G.R. No. 249945 - PEOPLE OF THE PHILIPPINES, VS. ANTONIO M. SUBA, ACCUSED-.D E C I S I O N - Supreme Court E-Library

Ruling

Accordingly, accused-appellant prepared the Request for Cash Advance [8] and other forms. A cash advance in the total amount of P241,478.68 was approved by Navida as shown in Disbursement Vouchers Nos. 01-06-10-017, [9] 01-06-10- 024 [10] and 01-06-10-018 [11] all dated October 6; 2006. The three Disbursement Vouchers were approved by Navida without the signature of the Comptroller on Box A. The cash advances were made for the following purposes: Plane Fare and Hotel Accommodation Php 217,000.00 (for both Navida and Suba) Per Diems and allowances (for Suba) Php 22,978.68 Pre-Travel expenses (for Suba) Php 1,500.00 Total: Php 241,478.68 On October 9 and October 16, 2006, accused-appellant received the cash advances for the per diems and allowances in the amount of US$ 458.40 (or P22,970.68) and the pre-travel expenses in the amount of P1,500.00, respectively. The cash advance amounting to P217,000.00 was made in his name under the instruction of Navida. Thereafter, a check was issued in his name which was encashed by Corazon T. Aguinaldo (Aguinaldo), then Acting Treasurer, for payment to Tour Spectrum Inc. who arranged the airplane tickets and hotel accommodation of Navida and accused-appellant. [12] Tour Spectrum Inc. issued Statement of Account No. 14779 [13] and Official Receipt No. 5339 [14] which evidence the purchase of tickets and hotel accommodation of Navida and accused-appellant, which breakdown as follows: For Navida For Suba Total Hotel Accommodation Php 60,461.60 Php 60,461.60 Php 121,283.20 Air Fare Php 42,067.60 Php 42,067.60 Php 84,135.20 Taxes Php 4,066.20 Php 4,066.20 Php 8,132.40 Travel Tax Php 1,620.00 Php 1,620.00 Php 3,240.00 TOTAL Php 108,395.40 Php 108,395.40 Php 216,790.80 Navida through a Letter dated September 15, 2006, requested from DOTC Secretary Leandro R. Mendoza (Sec. Mendoza) the approval of a Travel Authority for him and accused-appellant in relation to their conference in Beijing, China. Howeve , the request was unacted upon. [15] Thus, the requests for cash advance were approved by Navida even without the required Travel Authority from Sec. Mendoza. Despite the absence of travel authority, the cash advances were released and Navida and accused-appellant pushed through with their conference on October 11-14, 2006. On June 29, 2007, the PADC received Notice of Suspension (NS) No. 2007-001-(2006) [16] issued by Commission on Audit (COA) State Auditor IV Arsenio S. Rayos, Jr. (Rayos), the PADC Corporate Auditor, suspending the cash advances of accused-appellant with respect to their official travel in Beijing, China for lack of the requirements necessary for its proper liquidation. On August 22, 2007, accused-appellant submitted a Memorandum [17] indicating the Liquidation of Cash Advance in compliance with the Notice of Suspension issued by Rayos. In his Memorandum, accused-appellant explained that the delay in submitting his liquidation was due to the absence of the travel authority from the DOTC Secretary. He su