This case has been cited 1 times or more.
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2006-04-24 |
GARCIA, J. |
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| Petitioner's attempt at rationalization for his failure to liquidate is unacceptable. Memorandum No. 88-63 merely informed petitioner that his application for commutation may be granted provided that the commutated amount is first applied to his unliquidated cash advance of P18,000.00. Nowhere in the said memorandum did it state that he is exempted from submitting his liquidation of the same cash advance. As it is, petitioner failed to liquidate and return his cash advance despite repeated demands. He was able to return the said amount only on January 27, 1995, that is, after almost seven (7) years from the last demand. His declaration about making a down payment of P11,000.00 for the alleged purchase of some tools pursuant to the requisition of the local government is gratuitous at best. There is nothing on record to support his claim and there is nothing to show that he turned over the possession of the said tools to the government. Moreover, he admitted retaining or keeping the balance of P7,000.00 (or P12,500.00 as he later claimed). The only logical conclusion then is that he misappropriated and personally benefited from the cash advance of P18,000.00. In Kimpo vs. Sandiganbayan,[18] we held:". In malversation of public funds, payment, indemnification, or reimbursement of funds misappropriated, after the commission of the crime, does not extinguish the criminal liability of the offender which, at most, can merely affect the accused's civil liability thereunder and be considered a mitigating circumstance being analogous to voluntary surrender. | |||||