G.R. No. 162489 June 17, 2015
BERNARDO U. MESINA, Petitioner, vs. PEOPLE OF THE PHILIPPINES, Respondent.

FACTS

Petitioner Bernardo U. Mesina, a Local Treasurer Officer I and Cashier of the Caloocan City Treasurer’s Office, was charged with Malversation of Public Funds. On July 6, 1998, he collected a total of ₱468,394.46 from Rosalinda Baclit, the Officer-In-Charge at the Mini City Hall, which included a specific “Patubig” collection amounting to ₱167,876.90. He acknowledged receipt by signing corresponding liquidation statements. Later that day, it was discovered that the ₱167,876.90 Patubig collection was not remitted to the Main City Hall. Mesina denied receiving this specific amount. An investigation was conducted, and his vault was sealed and later opened in the presence of officials and auditors on July 7, 1998. The cash count inside his vault revealed a total of ₱89,965.72, which did not include the missing Patubig collection. The signed liquidation statement for the Patubig collection was later found hidden under a pile of documents on Baclit’s desk. Mesina admitted collecting the total amount but denied misappropriation, claiming he kept the collection in his vault due to a family emergency (his wife’s heart attack) and that his vault was sealed before he could remit it. He asserted the accusation was politically motivated and cited his awards for honesty.

ISSUE

Whether the Court of Appeals erred in affirming the conviction of the petitioner for the crime of Malversation of Public Funds.

RULING

The Supreme Court DENIED the petition and AFFIRMED the decision of the Court of Appeals with MODIFICATION. The Court held that all elements of malversation under Article 217 of the Revised Penal Code were proven beyond reasonable doubt: (1) Mesina was a public officer and accountable for public funds; (2) the funds were entrusted to him by reason of his office; (3) he misappropriated, misapplied, or consented to the taking of the funds; and (4) his act caused injury to the government. The failure to account for the missing funds, upon demand, gave rise to the presumption of misappropriation. His defense of keeping the money in his vault due to an emergency was rejected as the audit showed the missing amount was not in his vault. The claim that a prosecution witness saw “more than ₱130,000.00” in bundles inside the vault was deemed insufficient to prove the presence of the exact missing amount, especially since the official inventory did not list it. The Court also ruled that the investigation and audit proceedings were not void for lack of counsel, as it was an administrative inquiry, not a custodial investigation requiring Miranda rights. The penalty was modified: an indeterminate sentence of ten (10) years and one (1) day of prision mayor, as minimum, to eighteen (18) years, eight (8) months, and one (1) day of reclusion temporal, as maximum, with perpetual special disqualification, a fine of ₱167,876.90, and to pay the City Government of Caloocan the same amount as civil liability with 6% interest per annum from finality until fully paid.