This case has been cited 1 times or more.
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2015-12-09 |
PEREZ, J. |
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| In Quizo,[40] the therein accused incurred a shortage in the total sum of P17,421.74 because the audit team disallowed P16,720.00 in cash advances he granted to some employees, P700.00 representing accommodated private checks, and an actual cash shortage of P1.74. On the same day when the audit was conducted, P406.18 was reimbursed by the accused, P10,515.56 three days thereafter and the balance of P6,500.00 another three days later. This Court, in a spirit of leniency, held that the accused had successfully overthrown the presumption of guilt. None of the funds was used by him for his personal interest. The reported shortage represented cash advances given in good faith and out of goodwill to co-employees, the itemized list of which cash advances was verified to be correct by the audit examiner. There was no negligence, malice or intent to defraud; and the actual cash shortage was only P1.74 which, together with the disallowed items, was fully restituted within a reasonable time. | |||||