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FELIX VILLACORTA v. PEOPLE

This case has been cited 1 times or more.

2015-12-09
PEREZ, J.
[I]n Villacorta[39] this court found that the cash in the possession of the accused therein was found short because of the disallowance by the audit team. The items comprising the shortage were paid to government personnel either as wages, travelling expenses, salaries, living allowances, commutations of leave, terminal leaves and for supplies. The accused therein did not put the missing funds to personal use; in fact, when he demanded payment from said personnel, they redeemed their chits and made restitution. Furthermore, at the time of the audit, the accused had an actual balance deposit with the provincial treasurer in the sum of P64,661.75.