G.R. No. L-2737

FACTS:
Eusebio Broce, the duly appointed municipal treasurer of San Carlos, was charged with the crime of misappropriation of public funds. The trial court found him guilty and sentenced him to imprisonment, indemnification of the municipal treasury in the sum of 259.83½ pesos, and subsidiary imprisonment in case of insolvency. On appeal, Broce argued that a subsequent liquidation of accounts he submitted reduced the alleged shortage.

ISSUE:
Whether the trial court correctly convicted Eusebio Broce of the crime of misappropriation of public funds, and if so, what is the proper penalty and amount of indemnity.

RULING:
Yes, the conviction is affirmed but modified. The Supreme Court accepted the trial court’s findings of fact. The defense’s claim of a corrected liquidation was unsupported, as it was not presented in evidence nor approved by the provincial treasurer. Broce’s failure to account for the shortage established his guilt. However, the Court found that part of the misappropriation was committed without detriment to public service and the money was not refunded, making Article 390 of the Penal Code (for simple misappropriation) applicable instead of Article 392. The penalty was adjusted accordingly. The amount to be indemnified was reduced to 105.76 pesos, based on the last liquidation referenced. The Supreme Court modified the sentence to three years, six months, and twenty-one days of presidio correccional, with the corresponding accessories, temporary special disqualification for eleven years and one day, and indemnification of 105.76 pesos with legal interest.