G.R. No. L-18209 June 30, 1966
People of the Philippines, plaintiff and appellee, vs. Venancio Sullano, defendant and appellant.

FACTS

Venancio Sullano was the Secretary-Treasurer of the Santa Barbara Farmers Cooperative Marketing Association (FACOMA). The FACOMA’s Articles of Incorporation were registered, and it affiliated with the Agricultural Credit and Cooperative Financing Administration (ACCFA) on May 11, 1956. An audit on March 20, 1957, revealed a cash shortage of P5,005.47 in Sullano’s account as of April 25, 1957. Sullano was suspended effective May 31, 1957. He requested a re-audit. A re-audit conducted found a cash shortage of P5,070.98 as of May 31, 1957. After demand, Sullano failed to pay the amount. A criminal complaint for estafa was filed. The trial court convicted Sullano, sentencing him to an indeterminate penalty, ordering indemnification, and payment of costs. Sullano appealed directly to the Supreme Court.

ISSUE

The main issues were whether the funds involved were ACCFA funds, whether it was necessary to pinpoint the specific misappropriated items or time of misappropriation, and whether Sullano’s defense regarding certain pre-incorporation deposits was valid.

RULING

The Supreme Court affirmed the trial court’s judgment. It held that the funds were ACCFA funds because the FACOMA affiliated with ACCFA on the same day it acquired legal personality through registration. The Court ruled that it was not necessary to pinpoint the specific items or time of misappropriation; it sufficed that Sullano was shown to be short in his cash accountability and, upon demand, could not account for or cover the shortage, which is circumstantial evidence of misappropriation. The Court rejected Sullano’s defense regarding pre-incorporation deposits (P1,225, P400, and P375), finding that he admitted receiving these amounts, and unrebutted testimony established he withdrew them. The appeal was dismissed, and the conviction was affirmed in toto.