G.R. No. 197204 March 26, 2014
DANILO O. GARCIA and JOVE SD. BRIZUELA, Petitioners, vs. SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, Respondents.

FACTS

For the 3rd quarter of 1992, the PNP Office of the Directorate for Comptrollership issued two Advice of Sub-Allotments (ASAs) totaling P20,000,000 for the purchase of combat clothing and individual equipment (CCIE) for the Cordillera Regional Command (CRECOM). The ASAs were signed by P/Supt. Van Luspo on behalf of Director Guillermo T. Domondon. The proceeds were transferred to CRECOM’s account. Petitioner Danilo O. Garcia, then CRECOM Assistant Regional Director for Comptrollership, directed the preparation of 15 disbursement vouchers totaling P20,000,000, approved by either Garcia or Regional Director Armand D. Agbayani, and issued in favor of petitioner Joven SD. Brizuela, then CRECOM Disbursing Officer, as payee. Chief Inspector Juan Luna, then CRECOM Finance Officer, issued 250 Land Bank checks totaling P20,000,000, signed by Luna and Garcia or Luna and Agbayani, all in favor of Brizuela. Brizuela encashed the checks and turned over the P20,000,000 proceeds to Garcia in Luna’s presence.
For liquidation, documents including disbursement vouchers, checks, Clothing Requirements and Certifications, and PNP Personnel Payrolls signed by various CRECOM command heads were submitted. A subsequent PNP investigation found the ASAs were issued without a corresponding Personnel Program, the liquidating documents were fictitious, the signatures of command heads were forged, and the listed personnel did not receive any CCIE. The Office of the Ombudsman filed an Amended Information for violation of Section 3(e) of RA 3019 against the involved personnel, including petitioners Garcia and Brizuela, alleging conspiracy, evident bad faith, and causing undue injury to the government through ghost purchases and misappropriation of P20,000,000.

ISSUE

Whether the Sandiganbayan committed reversible error in finding petitioners Danilo O. Garcia and Joven SD. Brizuela guilty beyond reasonable doubt of violating Section 3(e) of Republic Act No. 3019.

RULING

The Supreme Court DENIED the petition. The Court found no reversible error in the Sandiganbayan’s decision. The Sandiganbayan correctly found that the prosecution proved the elements of violation of Section 3(e) of RA 3019 beyond reasonable doubt. Petitioners, as accountable officers, facilitated the release and encashment of public funds for a non-existent procurement. The fictitious nature of the transaction was established by the lack of a Personnel Program, the forged signatures on liquidation documents, and the unanimous statements from personnel that no CCIE were received. The Sandiganbayan’s factual findings, including the finding of conspiracy among the accused based on their collective actions leading to the misappropriation, are conclusive on the Supreme Court. The Court also found no merit in petitioners’ arguments regarding the denial of their motion for new trial and motion for reconsideration, as they failed to show newly discovered evidence or any reversible error.