People v. Corpuz

Summary

Nida P. Corpuz, a BIR Revenue Officer I, was convicted of malversation of public funds through negligence for failing to account for P188,671.40 in cash shortage. While initially charged for the full amount of P2,873,669.00 including tampered receipts by co-employee Rolinda Bantawig, the Supreme Court affirmed her conviction only for the cash shortage she personally failed to explain upon audit demand. The Court applied the more favorable penalties under RA 10951 retroactively and recognized restitution as a mitigating circumstance. The final penalty was 2 years, 4 months and 1 day of prision correccional minimum to 6 years and 1 day of prision mayor maximum, plus fine equal to the malversed amount with 6% annual interest and perpetual special disqualification from public office. The case establishes that failure to account for public funds upon demand creates prima facie evidence of personal use requiring rebuttal by the accused.