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	GR NO. 165711 2006-06-30	HERMOSO ARRIOLA v. SANDIGANBAYAN YNARES-SANTIAGO, J.
An accountable officer under Article 217 is a public officer who, by reason of his office is accountable for public funds or property. Sec. 101 (1) of the Government Auditing Code of the Philippines (PD No. 1455) defines accountable officer to be every officer of any government agency whose duties permit or require the possession or custody of government funds or property and who shall be accountable therefor and for the safekeeping thereof in conformity with law.[18]
	GR No. 140549 2003-07-22	PEOPLE v. JOHN PETER HIPOL YNARES-SANTIAGO, J.
Conviction for malversation of public funds or property under Article 217 of the Revised Penal Code requires proof that (a) the offender is a public officer; (b) he has the custody or control of funds or property by reason of the duties of his office; (c) the funds or property involved are public funds or property for which he is accountable; and (d) he has appropriated, taken or misappropriated, or has consented to, or through abandonment or negligence permitted, the taking by another person of such funds or property.[23]