G.R. Nos. 228097-103 & 228139-41. September 29, 2021.
Eric A. Cabarios, Petitioner, vs. People of the Philippines, Respondent.

FACTS

Petitioner Eric A. Cabarios, a Board Member of Zamboanga Sibugay, along with two employees of the Sangguniang Panlalawigan, was charged before the Sandiganbayan with five counts of violation of Section 3(e) of R.A. 3019 (Anti-Graft and Corrupt Practices Act) and five counts of Malversation of Public Funds through Falsification of Public Documents under Article 217 of the Revised Penal Code in relation to Articles 171 and 48. The charges stemmed from the alleged irregularities in the implementation of the province’s “Aid to the Poor Program.” The informations alleged that on various dates in 2002, petitioner, conspiring with his co-accused, caused undue injury to the government through evident bad faith and falsified public documents to make it appear that financial assistance was distributed to beneficiaries, when in fact the beneficiaries were fictitious or non-existent, enabling petitioner to receive reimbursements. The Commission on Audit (COA) conducted a special audit which revealed that many of the beneficiaries listed in petitioner’s reimbursement vouchers could not be located, and two identified beneficiaries denied receiving any assistance. The Sandiganbayan convicted petitioner on all counts. Petitioner appealed, arguing the prosecution failed to prove his guilt beyond reasonable doubt and that the Sandiganbayan erred in giving weight to the COA findings and in not considering his defenses.

ISSUE

Whether the Sandiganbayan erred in convicting petitioner Eric A. Cabarios of five counts of violation of Section 3(e) of R.A. 3019 and five counts of Malversation of Public Funds through Falsification of Public Documents.

RULING

The Supreme Court DENIED the petition and AFFIRMED the Sandiganbayan’s Decision dated August 30, 2016 and Resolution dated October 25, 2016. The Court held that all elements of the crimes were proven beyond reasonable doubt.
For violation of Section 3(e) of R.A. 3019, the elements are: (1) the accused is a public officer; (2) the accused acted with manifest partiality, evident bad faith, or gross inexcusable negligence; and (3) the accused’s action caused undue injury to any party, including the government, or gave any private party unwarranted benefits. The Court found petitioner, a public officer, acted with evident bad faith by certifying the disbursement vouchers stating he personally paid fictitious or non-existent beneficiaries, thereby causing undue injury to the government in the total amount of P106,828.00.
For Malversation through Falsification, the elements are: (1) the offender is a public officer; (2) he had custody or control of funds or property by reason of his office; (3) those funds or property were misappropriated or taken; (4) the misappropriation was caused by falsification of a public document; and (5) the falsification was the means to commit malversation. The Court found petitioner, an accountable officer for the program funds, misappropriated the funds by falsifying the disbursement vouchers and their supporting documents (Brief Social Case Study Reports, Application Forms, Reimbursement Expense Receipts) to make it appear cash advances were given to beneficiaries, which was not true. The falsification was the means to conceal the malversation.
The Court rejected petitioner’s defenses, including his claim of reliance on his staff, finding his certifications on the vouchers to be deliberate falsehoods. The findings of the COA audit, corroborated by testimonies and certifications from local officials, sufficiently established the non-existence of the beneficiaries. The Sandiganbayan’s factual findings are accorded finality and are supported by the evidence on record.