G.R. Nos. 258182 and 259950, January 22, 2024
PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROMEO CHAN REALES, ACCUSED-APPELLANT.

FACTS

Accused-appellant Romeo Chan Reales was the Provincial Accountant and designated Officer-in-Charge of the Office of the Provincial Administrator of Samar in 2001, with limited signing authority. In 2005, he facilitated the disbursement of PHP 76,500.00 for the wages of 25 job order workers for October and November. He approved the Summary of Payrolls, Daily Time Records (DTRs), and Time Book and Payroll, and signed above the name of Governor Milagrosa T. Tan on some documents, certifying the services rendered and correctness of the payrolls. An investigation revealed that none of the 25 job order workers actually reported for work, yet their wages were released. A complaint was filed, leading to the filing of two Informations before the Sandiganbayan for (1) violation of Section 3(e) of Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act) and (2) Malversation through Falsification of Public Documents under Article 217 in relation to Articles 48 and 171 of the Revised Penal Code. Reales pleaded not guilty. The prosecution presented witnesses who testified that the relevant documents were no longer available and that the job order workers did not actually work or receive the wages. The Sandiganbayan convicted Reales of both charges. He appealed the decision.

ISSUE

The main issue is whether the Sandiganbayan correctly convicted Romeo Chan Reales of violation of Section 3(e) of R.A. No. 3019 and Malversation through Falsification of Public Documents.

RULING

The Supreme Court affirmed the Sandiganbayan’s conviction of Romeo Chan Reales for both crimes. The Court found that all elements of violation of Section 3(e) of R.A. No. 3019 were present: Reales was a public officer, acted with evident bad faith in approving the payrolls for fictitious workers, and caused undue injury to the government in the amount of PHP 76,500.00. For Malversation through Falsification, the Court found that Reales, an accountable officer, misappropriated public funds by falsifying public documents (Time Book, Payrolls, DTRs) to make it appear the workers rendered services and received wages, when they did not. His signatures on the documents, including above the Governor’s name, constituted falsification. His defenses of good faith and lack of direct proof were rejected. The Court modified the penalties: for the Anti-Graft violation, an indeterminate penalty of 6 years and 1 month to 10 years with perpetual disqualification; for Malversation through Falsification, an indeterminate penalty of 10 years and 1 day to 18 years, 8 months and 1 day, with accessory penalties. He was ordered to pay a fine and indemnify the province.