G.R. No. 255087 - PEOPLE OF THE PHILIPPINES, VS. ADELBERTO FEDERICO YAP, SIGFREDO V. DUBLIN, VERONICA S. ORDOÑEZ, MA. VENUS B. CASAS, AND MARLON E. BARILLO, ACCUSED-.

Ruling

Accordingly, on March 1, 2006, the MCIAA, represented by then General Manager Yap, and AsiaBorders, represented by its President Barillo executed the corresponding Contract for the Supply and Delivery of One (1) Aircraft Rescue Firefighting Truck (Contract). [24] Under Article V of the Contract, AsiaBorders assumed the obligation of obtaining an irrevocable letter of credit in favor of Ziegler Indonesia, its foreign principal. Too, the parties agreed that 80% of the costs, fees, and charges relative to obtaining the letter of credit shall be paid by AsiaBorders while the remaining 20% shall be borne by the MCIAA, viz .: ARTICLE V LETTER OF CREDIT 1. The SUPPLIER hereby assumes the obligation of opening an irrevocable letter of credit in favor of the manufacturer which shall be issued within ten (10) days from the execution of this contract. 2. For an[d] in consideration of the above obligation of the SUPPLIER, the PARTIES hereby agree that eighty percent (80%) of the costs, fees and charges in opening the letter of credit shall be paid by the SUPPLIER and the remaining twenty percent (20%) shall be borne by the PURCHASER subject to the following conditions: a. The amount chargeable to the PURCHASER shall not exceed Six Million Pesos (Php6,000,000.00) which shall be deducted from the total contract price payable to the SUPPLIER after the complete delivery and acceptance of the aircraft and rescue firefighting truck. b. The amount chargeable to the PURCHASER shall be covered by a surety bond taken by the SUPPLIER in favor of the PURCHASER and duly issued by the GSIS or any accredited insurance company. [25] In a letter addressed to Yap, Barillo requested the remittance of PHP 6 million for the opening of a letter of credit. [26] On March 9, 2006, Yap approved the letter-request and referred the same to the Finance Department for processing. [27] The next day, on March 10, 2006, Yap and accused-appellant Ma. Venus B. Casas (Casas), in her capacity as Manager of the Accounting Division of the MCIAA, signed Disbursement Voucher No. 101-2006-03118 [28] in the amount of PHP 6 million in favor of AsiaBorders for "payment of the cost of the opening of the Letter of Credit for the supply & delivery of (1) one Aircraft Rescue Firefighting Truck equivalent to 20% of the contract price but not to exceed PHP 6 million as provided in Art. V of the Contract." [29] The Proceedings before the Sandiganbayan Accused-appellants were charged with violation of Section 3(e) of Republic Act No. 3019, as amended, under the following Information dated September 19, 2016, viz .: That on 10 March 2006 or sometime prior or subsequent thereto, in the City of Lapu-Lapu, Province of Cebu, Philippines, the said accused ADELBERTO F. YAP, a high-ranking public officer, being then the General Manager, VERONICA S. ORDOÑEZ, being then the Chairman of the Bids and Awards Committee (BAC), SIGFREDO V. DUBLIN, being then the Legal Officer and a member of the BAC, MA. VENUS B. CASAS, being