- Petitioner
- Corpuz
- Respondent
- People
- Citation
- G.R. No. 241383
- Court
- Supreme Court
- Division
- First Division
- Ponente
- J.C. Reyes, Jr., J.
- Decided
- June 8, 2020
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.
Intellegal Wiki · Key Holding
Malversation through negligence is established by proof that an accountable public officer, having custody of public funds, failed to account for them upon demand; the penalty is adjusted under RA 10951, with restitution as a mitigating circumstance.
An editorially maintained summary of the rule this Supreme Court decision is cited for — not legal advice.