This case has been cited 1 times or more.
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2013-01-28 |
BRION, J. |
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| The petitioners cannot rely on Madarang, which merely cited the case of Dumagat v. Sandiganbayan,[71] to escape liability. Dumagat is a case for malversation of funds where the evidence of shortage, appropriation, conversion or loss of public funds was necessary, among other elements, for conviction. In acquitting the accused, the Court pointed out that "the audit examination left much to be desired in terms of thoroughness and completeness as there were accounts which were not considered."[72] The audit examination was done not in the official station of the accused. The accused's other vaults that were located in other places and the "records, receipts, and cash contained therein were not made part of the audit report."[73] Lastly, the prosecution itself admitted where the accused deposited her collections from particular areas. | |||||