Fernan JR V People

7/2/2015
G.R.No.145927
TodayisThursday,July02,2015
RepublicofthePhilippines
SUPREMECOURT
Manila
SECONDDIVISION
G.R.No.145927August24,2007
SIMONFERNAN,JR.andEXPEDITOTORREVILAS,1Petitioners,
vs.
PEOPLEOFTHEPHILIPPINES,Respondent.
DECISION
VELASCO,JR.,J.:
The instant petition under Rule 45 originated from 119 criminal cases2 filed with the Sandiganbayan (SB)
involving no less than 36 former officials and employees of the then Ministry of Public Highways (MPH) and
several suppliers of construction materials for defalcation of public funds arising from numerous transactions in
theCebuFirstHighwayEngineeringDistrictin1977.Becauseofthesheermagnitudeoftheillegaltransactions,
thenumberofpeopleinvolved,andtheingeniousschemeemployedindefraudingthegovernment,thisinfamous
86millionhighwayscamhasfewparallelsintheannalsofcrimeinthecountry.
TheCase
Petitioners Simon Fernan, Jr. and Expedito Torrevillas seek the reversal of the December 4, 1997 Decision3 of
the SB in the consolidated Criminal Case Nos. 1640, 1641, 1642, 1643, 1818, 1819, 1820, 1821, 1822, 1823,
1879,1880,1881,1882,1883,1884,1885,1886,1887,1888,1889,2839,2840,2841,2842,2843,2844,2845,
2846,2847,2848,2849,2850,2851,2852,2853,2854,2855,2856,2857,2858,2859,2860,2861,2862,2863,
2864,2865,2866,2867,2868,2869,2870,2871,2872,2873,2874,2875,2876,2877,2878,2879,2880,2881,
2882,2883,2884,2885,2886,2887,2888,2889,2890,2891,2892,2893,2894,2895,2896,2897,2898,2899,
2900,2901,2902,2903,2904,2905,2906,2907,2908,2909,2910,2911,2912,2913,2915,2917,2918,2919,
2920,2921,2922,2923,2924,2925,2926,2927,2928,2929,2930,2931,2932,2936,2937,2938,and2939,4
all entitled People of the Philippines v. Rocilo Neis, et al., finding them guilty of multiple instances of estafa
throughfalsificationofpublicdocuments5andthesubsequentAugust29,2000SBResolutionwhichdeniedtheir
separatepleasforreconsideration.
PetitionerFernan,Jr.disputestheadversejudgmentinonlysix(6)cases,namely:2879,2880,2881,2885,2914,
and2918whilepetitionerTorrevillasseeksexonerationinnine(9)cases,namely:2855,2856,2858,2859,2909,
2910,2914,2919,and2932.
Bothpetitionersasserttheirstrongbeliefthattheirguilthasnotbeenestablishedbeyondreasonabledoubtand,
hence,exculpationisinorder.
TheFacts
TheSBculledthefacts6thisway:
On June 21, 1978, COA Regional Director Sofronio Flores Jr. of COA Regional Office No. 7, directed auditors
VictoriaC.QuejadaandRuthI.Paredestoverifyandsubmitareportonsuballotmentadvisesissuedtovarious
highway engineering districts in Cebu, particularly, the Cebu City, Cebu 1st, Cebu 2nd and the Mandaue City
Highway Engineering Districts. Complying with the directive, they conducted an investigation and in due course
submitted their findings. Their report (Exhibit C) confirmed the issuance of fake Letters of Advice of Allotments
(LAAs)inthedistrictsmentioned.TheydiscoveredthattwosetsofLAAswerereceivedbythedistricts.Oneset
consistsofregularLAAswhichclearlyindicatedthecoveringsuballotmentadvicesandweredulysignedbyMrs.
AngelinaEscao,FinanceOfficeroftheMPHRegionalOffice.TheLAAswerenumberedinpropersequenceand
dulyrecordedinthelogbookoftheAccounting,BudgetandFinanceDivision.TheothersetconsistsoffakeLAAs
whichdonotindicatethecoveringsuballotmentadviceandweresignedbyChiefAccountantRolandoMangubat
http://www.lawphil.net/judjuris/juri2007/aug2007/gr_145927_2007.html
1/24
7/2/2015
G.R.No.145927
and Engr. Jose Bagasao, instead of the Finance Officer. These fake LAAs were not numbered in proper
sequencetheyweremostlyundatedandweresometimesduplicated.Theycouldnotbetracedtothefilesand
recordsoftheAccounting,BudgetandFinanceDivision.Theaccountingentryforthedisbursementsmadeonthe
fakeLAAswasdebitedtotheAccountsPayableUnliquidatedObligations(881400)andcreditedtotheChecking
AccountwiththeBureauofTreasury(870790).Nevertheless,theexpendituresweretakenfromobligationsof
thecurrentyear(1978)becauseallthesupportingpapersofthepaymentvouchersweredatedinthatyear.The
entries in the journal vouchers filed with the MPH Regional Office were adjusted every month to 881400
(unliquidated or prior years obligation), 883000 (liquidated or current year obligations) and 870700
(Treasury/Agency Account). All of these were approved for the Finance Officer by Chief Accountant Rolando
Mangubat.Mangubat,however,hadnoauthoritytoapprovethembecausesinceOctober1977,hehadalready
beendetailedtotheMPHCentralOffice.Therewereindicationsthatthepracticehadbeengoingonforyears.
xxxx
Duetotheseseriousirregularities,thenPresidentMarcoscreatedaSpecialCabinetCommitteeonMPHRegion
VII"GhostProjectsAnomalies"whichinturnorganizedaSpecialTaskForcecomposedofrepresentativesfrom
theFinanceMinistryIntelligenceBureau(FMIB),NationalBureauofInvestigation(NBI),theBureauofTreasury
and the Commission on Audit. The mission of the task force was to conduct a wider and more extended
investigation in all the fifteen (15) highway engineering districts of MPH Region VII, including the Cebu First
Highway Engineering District, the 1977 questionable disbursements of which are the subject matter of these
cases.
xxxx
Forabetterunderstandingofthesehighwayscases,theflowinthereleaseoffundstothevariousagenciesof
the government and the control devices set up for disbursement and accounting of public funds should first be
explained.Achart(ExhibitB)graphicallyshowstheflowofallotmentsfromtheMinistrydowntothedistrictlevel.
On the basis of appropriation laws and upon request made by heads of agencies, the then Ministry of Budget
releasedfundstothevariousagenciesofthegovernmentbymeansofanAdviceofAllotment(AA)andaCash
DisbursementCeiling(CDC).TheAdviceofAllotmentisanauthorityfortheagencytoincurobligationswithina
specified amount in accordance with approved programs and projects. The Cash Disbursement Ceiling is an
authoritytopay.UponreceiptoftheAAandCDCfromtheBudget,theCentralOfficeoftheagencypreparesthe
SubAdvice of Allotment (SAA) and the Advice of Cash Disbursement Ceiling (ACDC) for each region, in
accordance with the disbursement allotment. These are sent to the Regional Office. Upon receipt, the Budget
OfficeroftheregionpreparesthecorrespondingLettersofAdviceofAllotment(LAA)whichareforwardedtothe
various districts of the region (The amount that goes to each district is already indicated in the Advice of
Allotment).OnlyuponreceiptoftheLAAisthedistrictofficeauthorizedtoincurobligations.
Now,howarefundsreleasedbytheRegionalOfficetothedifferentdistrictsandultimatelypaidouttocontractors,
theDistrictEngineersubmitstotheRegionalDirectorarequestforallotmentinaccordancewiththeprogramof
work prepared by the former. This procedure starts with the preparation of a Requisition for Supplies and
Equipment(RSE)intheDistrictOfficebytheSeniorCivilEngineer,approvedbytheDistrictEngineer,andsigned
bytheChiefAccountantoftheHighwayEngineeringDistrict,whocertifiesastotheavailabilityoffunds.TheRSE
isthensubmittedtotheRegionalDirectorforapproval.Onceitisapproved,aRequestforObligationofAllotment
(ROA)ispreparedbytheChiefAccountantofthedistrictSeniorCivilEngineer.TheROAsignifiesthatacertain
amountofdistrictfundshasbeensetasideorearmarkedfortheparticularexpendituresstatedintheRSE.On
thebasisoftheROA,theDistrictOfficeputsupadvertisements,[conducts]biddings,makesawardsandprepares
purchase orders which are served on the winning bidder. The District Office also prepares a summary of
deliverieswiththecorrespondingdeliveryreceiptsandtallysheets,conductsinspectionandpreparestheGeneral
Voucher for the payment of deliveries. Once the General Voucher (GV) has been prepared, the corresponding
checkintheformofaTreasuryCheckAccountforAgency(TCAA)isdrawnbytheDisbursingOfficerandfinally
releasedtothecontractor.
At the end of every month, the Report of Checks Issued by Deputized Disbursing Officer (RCIDD) is prepared,
listingallthechecksissuedduringthatperiod.TheRCIDDOissubmittedtotheaccountingdivisionoftheregion.
Upon receipt of the RCIDDO, the Regional Office draws a journal voucher, debiting the account obligation
(liquidatedorunliquidatedobligation,whicheverisapplicable),andcreditingtheaccountTreasuryCheckAccount
forAgency(TCAA).TheRCIDDOisrecordedintheJournalofChecksIssuedbyDeputizedDisbursingOfficers
(JCIDDO)andpostedinthegeneralledgerattheendofeachmonth.
Simultaneous with the flow of the RCIDDO, the ROAs are summarized in the Reports of Obligations Incurred
(ROI)intheDistrictOffice,onceortwiceamonth,dependinguponthevolumeoftransactions.TheROIisthen
submittedtotheRegionalOffice.UponreceiptoftheROI,theaccountantoftheRegionalOfficedrawsajournal
voucher taking up the following entry: debiting the appropriation allotted (090000) and crediting the obligation
incurred(082000).Thisisrecordedinthegeneralvoucherandpostedtothegeneralledgerattheendofeach
month.Thejournalvoucherisprepared,closingtheaccount870709to871100199attheendofeachmonth.
2/24
7/2/2015
G.R.No.145927
Itisalsorecordedandpostedtothegeneralledger.Attheendofthemonth,thebalancesofeachaccountshown
inthegeneralledgeraresummarizedinastatementcalledthetrialbalance.Thetrialbalanceissubmittedtothe
MPHCentralOfficeinManilawhereitisconsolidatedwithothertrialbalancessubmittedbyotherregionaloffices.
xxxx
The elaborate accounting procedure described above with its system of controls was set up obviously to make
sure that government funds are properly released, disbursed and accounted for. In the hands of untrustworthy
guardiansofthepublicpurse,however,itprovedtobeinadequate.Therewereloopholeswhichanunscrupulous
personadroitingovernmentaccountingcouldtakeadvantageoftosurreptitiouslydrawenormoussumsofmoney
fromthegovernment.
Sometime in February, 1977, accused Rolando Mangubat (Chief Accountant), Delia Preagido (Accountant III),
Jose Sayson (Budget Examiner), and Edgardo Cruz (Clerk II), all of MPH Region VII, met at the Town and
Country Restaurant in Cebu City and hatched an ingenious plan to siphon off large sums of money from
government coffers. Mangubat had found a way to withdraw government money through the use of fake LAAs,
vouchers and other documents and to conceal traces thereof with the connivance of other government officials
and employees. In fine, the fraudulent scheme involved the splitting of LAAs and RSEs so that the amount
coveredbyeachgeneralvoucherislessthanP50,000.00todoawaywiththeapprovaloftheRegionalAuditor
thechargingofdisbursementstounliquidatedobligationsduethepreviousyeartoprovidethesupposedsource
offundsandthemanipulationofthebooksofaccountbynegationoradjustment,i.e.,thecancellationofchecks
throughjournalvoucherstoconcealdisbursementsinexcessofthecashdisbursementceiling(CDC),soasnot
toreflectsuchdisbursementsinthetrialbalancessubmittedtotheRegionalOffice.
MangubatenticedPreagido,CruzandSaysontojoinhim.Allthreeagreedtohelphimcarryouthisplan.They
typedthefakeLAAsduringSaturdays.CruzandSaysonalsotookchargeofnegotiatingorsellingthefakeLAAs
to contractors at 26% of the gross amount. Preagido on her part manipulated the General Ledger, Journal
VouchersandGeneralJournalthrunegativeentriestoconcealtheillegaldisbursements.Thus,intheinitialreport
oftheauditors(ExhibitD),itwasdiscoveredthatthedoubtfulallotmentsandotheranomaliesescapednoticedue
tothefollowingmanipulations:
"Theletteradvicescoveringsuchallotments(LAA)weregenerallynotsignedbytheFinanceOfficernorrecorded
inthebooksofaccounts.DisbursementsmadeonthebasisofthesefakeLAAswerechargedtotheunliquidated
Obligations (Account 881400), although the obligations being paid were not among those certified to the
unliquidated obligations (Account 881400) at the end of the preceding year. To conceal the overcharges to
authorized allotments, account 881400 and the excess of checks issued over authorized cash disbursements
ceiling,adjustmentswerepreparedmonthlythroughjournalvoucherstotakeupthenegativedebittoAccount8
81400 and a negative credit to the Treasury Checking Account for Agencies Account 870790. These journal
vouchersineffectcancelledthepreviousentrytorecordthedisbursementsmadeonthebasisofthefakeLAAs.
Thus,theaffectedaccounts(Accounts881400and870790),asappearinginthetrialbalancewouldnotshow
theirregularity.Thechecks,however,wereactuallyissued."
Thefourformedthenucleusofthenefariousconspiracy.Othergovernmentemployees,temptedbytheprospect
ofearningbigmoney,allowedtheirnamestobeusedandsignedspuriousdocuments.
Althoughtheanomalieshadbeengoingonforsometime(February1977toJune1978),thePNBandBureauof
TreasuryhadnoinklingaboutituntiltheNBIbustedtheillegaloperations.(Someoftherecipientsofthestolen
fundsspentlavishlyandboughttwocarsatatime).Thereasonforthisisthat,atthattime,thePNBandBureau
of Treasury were not furnished copy of the mother CDC and the local branch of the PNB did not receive
independent advice from the PNB head office in Manila. There were no deposits of money made with the PNB
from which withdrawals could be charged. Only CDCs were presented to it, and not knowing that some of the
CDCswerefake,thePNBbranchpaidoutthechecksdrawnagainstthem.Thebankhadalsonowayofknowing
what amount was appropriated for the district consequently, it did not know if the limit had already been
exceeded. Only an insider steep in government accounting, auditing and banking procedures, particularly their
flawsandloopholes,couldhavepulledoffsuchaningeniousandaudaciousplan.
xxxx
FocusingourattentionnowontheanomaliescommittedintheCebuFirstDistrictEngineeringDistrict,hereinafter
referredtoastheCebuFirstHEDforbrevity,theCourtfindsthatthesamepatternoffraudemployedintheother
highway engineering districts in MPH Region VII was followed. The Cebu First HED received from Region VII
thirtyfour Letters of Advice of Allotment (LAAs) in the total sum of P4,734,336.50 and twentynine (29)
correspondingSubAdvicesofCashDisbursementCeiling(SACDCs),amountingtoP5,160,677.04fortheperiod
January1,1977toDecember31,1977.Butapartfromthis,theCebuFirstHEDappearstohavealsoreceived
forthesameperiodanothersetofeightyfour(84)LAAsamountingtoP4,680,694.76whichhowever,couldnot
betracedtoanySubAdviceofAllotment(SAA)ormatchedtotheAdvicesofCashDisbursementCeiling(ACDCs)
received from the MPH and Regional Office. This is highly irregular and not in consonance with accounting
3/24
7/2/2015
G.R.No.145927
procedures.
Itwasalsomadetoappearthatthepaymentsweremadeforallegedprioryearsobligationsandchargeableto
Account881400,obviouslybecause,theywerenotproperlyfunded.Furthermore,thelistofprojectsinRegion
VIIfor1977showedthatCebuFirstHEDcompletedrehabilitationand/orimprovementofroadsandbridgesinits
districts from February to May 1977, with expenditures amounting to P613,812.00. On the other hand, the
expenditures for barangay roads in the same district in 1977 amounted to P140,692.00, and these were all
completedwithintheperiodfromNovembertoDecember,1977.Thesecompletedprojectswereproperlyfunded
by legitimate LAAs and CDCs in the total amount of only P754,504.00. However, an additional amount of
P3,839,810.74wasspentbytheCebuFirstHEDformaintenanceofroadsandbridgesforthesameyear(1977)
butthesamecouldnotbetracedtoanyauthoritativedocumentcomingfromtheMPH.
xxxx
Atotalof132GeneralVouchers,emanatingfromfakeLAAsandACDCs,weretracedbacktoRolandoMangubat,
Regional Accountant of Region VII and Adventor Fernandez, Regional Highway Engineer, also of Region VII.
ThoseLAAsandACDCsbecamethevehiclesinthedisbursementoffundsamountingtoP3,839,810.74,through
thevoucherspurportedlyissuedforthepurchaseanddeliveryoftheaforementionedmaterialsallegedlyusedfor
themaintenanceandrepairofthenationalhighwayswithintheCebuFirstHED.Despitetheenormousadditional
expenditure of P3,839,810.74, the roads and bridges in the district, as found out by the NBI, did not show any
improvement.Astestifiedtobyseveralbarangaycaptains,theroadmaintenanceconsistedmerelyofspreading
anapogorlimestoneonpotholesofthenationalhighway.
Obviously, the vouchers for payments of alleged maintenance of roads and bridges in the additional amount of
P3,839,810.74werepreparedfornootherpurposethantosiphonthesaidamountfromthegovernmentcoffer
intothepocketsofsomeofficialsandemployeesofRegionVIIandtheCebuFirstHED,aswellasthesuppliers
andcontractorswhoconspiredandconfederatedwiththem.
Thenucleiofthismassiveconspiracy,namely:RolandoMangubat,JoseSayson,andEdgardoCruz,allofMPH
Region VII, were found guilty in all 119 counts and were accordingly sentenced by the SB. The other conniver,
DeliaPreagido,afterbeingfoundguiltyinsomeofthecases,becameastatewitnessintheremainder.Onthe
basisofhertestimonyandpertinentdocuments,Informationswerefiled,convictionswereobtained,andcriminal
penaltieswereimposedontherestoftheaccused.
On the other hand, petitioners were both Civil Engineers of the MPH assigned to the Cebu First Highway
EngineeringDistrict.PetitionerFernan,Jr.wasincludedamongtheaccusedinCriminalCaseNos.2879,2880,
2881, 2885, 2914, and 2918 allegedly for having signed six (6) tally sheets or statements of deliveries of
materials, used as bases for the preparation of the corresponding number of general vouchers. Fund releases
weremadetothesuppliers,contractors,andpayeesbasedonthesegeneralvouchers.
TheInformationagainstFernan,Jr.inSBCriminalCaseNo.2879readsasfollows:
The undersigned accuses Rocilo Neis, Rolando Mangubat, Adventor Fernandez, Angelina Escao, Delia
Preagido, Camilo de Letran, Manuel de Veyra, Heracleo Faelnar, Basilisa Galvan, Matilde Jabalde, Josefina
Luna, Jose Sayson, Edgardo Cruz, Leonila del Rosario, Engracia Escobar, Abelardo Cardona, Leonardo
Tordecilla,AgripinoPagdanganan,RamonQuirante,MarianoMontera,MarianoJarina,LeoVillagonzalo,Asterio
Buqueron,ZosimoMendez,SimonFernan,Jr.andJulianadelosAngelesforestafathrufalsificationofpublicand
commercialdocuments,committedasfollows:
Thaton,aboutandduringtheperiodfromDecember1,1976uptoJanuary31,1977,bothdatesinclusive,inthe
CityofCebuandinCebuProvince,andwithinthejurisdictionofthisHonorableCourt,theaccusedRociloNeis,
AssistantDistrictEngineerofCebuHEDIRolandoMangubat,theChiefAccountantofRegionVIIoftheMinistry
ofPublicHighwaysandAdventorFernandez,RegionalHighwayEngineerofsameRegionalOffice,connivingwith
eachothertodefraudthePhilippineGovernmentwiththeindispensablecooperationandassistanceofAngelina
Escao, Finance Officer of Region VII of the Ministry of Public Highways Delia Preagido, Assistant Chief
Accountant of same Regional Office Camilo de Letran, Chief Accountant of Cebu I HED Manuel de Veyra,
RegionalDirector,MPH,RegionVIIHeracleoFaelnar,thenAssistantDirectorMPHRegionVIIBasilisaGalvan,
BudgetOfficer,MPH,RegionVIIMatildeJabalde,SupervisingAccountingClerk,MPH,RegionVIIJosefinaLuna,
AccountantII,MPH,RegionVIIJoseSayson,BudgetExaminer,MPH,RegionVII,EdgardoCruz,AccountantI,
MPH, Region VII Leonila del Rosario, Chief Finance and Management Service, MPH, Central Office Engracia
Escobar, Chief Accountant, MPH, Central Office Abelardo Cardona, Assistant Chief Accountant, MPH, Central
OfficeLeonardoTordecilla,SupervisingAccountant,MPH,CentralOfficeAgripinoPagdanganan,BudgetOfficer
III, MPH, Central Office Ramon Quirante, Property Custodian of Cebu I HED Mariano Montera, Senior Civil
EngineerEngineerofCebuIHEDMarianoJarina,ClerkinthePropertyDivisionofCebuIHEDLeoVillagonzalo,
AuditorsAideofCebuIHEDZosimoMendez,AuditorofCebuIHEDAsterioBuqueron,AdministrativeOfficerof
CebuIHEDSimonFernan,Jr.,CivilEngineerofCebuIHEDandJulianadelosAngeles,anallegedsupplier,all
ofwhomtookadvantageoftheirofficialpositions,withtheexceptionofJulianadelosAngeles,mutuallyhelping
4/24
7/2/2015
G.R.No.145927
each other did then and there willfully, unlawfully and feloniously falsify and/or cause the falsification of the
followingdocuments,towit:
1.RequestforAllocationofAllotment
2.LetterofAdviceofAllotment
3.AdviceofCashDisbursementCeiling
4.GeneralVoucherNo.B15
5.CheckNo.9933064
6.AbstractofBids
7.PurchaseOrder
8.StatementofDelivery
9.ReportofInspection
10.RequisitionforSuppliesorEquipment
11.TrialBalance
bymakingitappearthatRegionalOfficeNo.VIIoftheMinistryofPublicHighwaysregularlyissuedanadviceof
cash disbursement ceiling (ACDC) and the corresponding letter of advice of allotment (LAA) to cover the
purchaseof1,400cu.m.ofitem1087foruseintherepairoftheCebuHagnayaWharfroadfromKm.50.30to
Km.60.00,whenintruthandinfact,asalltheaccusedknew,thesamewerenottrueandcorrectbymakingit
appearinthevoucherthatfundswereavailableandthattherewereappropriaterequestsforallotments(ROA)to
paytheaforesaidpurchasethatarequisitionforsaiditemwasmadeandapprovedthataregularbiddingwas
held that a corresponding purchase order was issued in favor of the winning bidder that the road construction
materialsweredelivered,inspectedandusedinthesupposedprojectandthattheallegedsupplierwasentitledto
payment when in truth and in fact, as all the accused know, all of the foregoing were false and incorrect and
becauseoftheforegoingfalsifications,theabovenamedaccusedwereabletocollectfromtheCebuIHEDthe
totalamountofTWENTYEIGHTTHOUSANDPESOS(P28,000.00),PhilippineCurrency,inpaymentofthenon
existingdeliveriesthatthesaidamountofP28,000.00wasnotreflectedinthemonthlytrialbalancesubmittedto
theCentralOfficebyRegionVIIshowingitsfinancialconditionasthesamewasnegatedthruthejournalvoucher,
as a designed means to coverup the fraud and the accused, once in possession of the said amount,
misappropriated, converted and misapplied the same for their personal needs, to the damage and prejudice of
thePhilippineGovernmentinthetotalamountofTWENTYEIGHTTHOUSANDPESOS(P28,000.00),Philippine
Currency.
CONTRARYTOLAW.
The Informations in the six (6) cases involving Fernan, Jr. were essentially identical save for the details as
highlightedinboldfaceabove.Foreaseofreference,Fernan,Jr.scriminalcasesaredetailedbelow:
Criminal
Datesof
Case
Commission
No.
Main
Documents
Falsified
ItemsAllegedlyPurchased
AmountofFraud
2879
December
1,1976up
toJanuary
31,1977
1.
General 1,400 cu. m. of item 108 for use in the repair of PhP28,000.00
VoucherNo.B theCebuHagnayaWharfroadfromKm.50.30to
15
Km.60.00
2. Check No.
9933064
2880
December
1,1976up
toJanuary
31,1977
1. Request for 1,400 cu. m. of item 108 for use in the repair of PhP28,000.00
Allocation of the BogoCurvaMedellon road from Km. 110.00
Allotment 101 toKm.119.00
1210576
2.
General
VoucherNo.B
55
3. Check No.
9933104
5/24
7/2/2015
G.R.No.145927
2881
January2,
1977upto
February
28,1977
1. Request for
Allocation of
Allotment 101
25677
2.
General
VoucherNo.B
245
3. Check No.
9933294
Approximately1,500cu.m.ofitem108forusein PhP31,000.00
the repair and rehabilitation of damaged roads
and bridges by Typhoon Aring at the Tabogon
BogoprovincialroadfromKm.92toKm.98
2885
January2,
1977upto
January31,
1977
1. Request for materialsforuseintherepairandrehabilitationof PhP30,000.00

Allocation of the DaanBantayan road from Km. 127.00 to Km.
Allotment 101 136
1211276
2.
General
VoucherNo.B
76
3. Check No.
9933125
2914
October1,
1977upto
November
30,1977
1.
General 1,200 cu. m. of item 108 for use in the PhP27,000.00
VoucherNo.B rehabilitation of the CajelLugo, Barbon barangay
927
road
2. Check No.
9403425
2918
January2,
1977upto
February
28,1977
1.
General 1,500 cu. m. of item 108 for the rehabilitation of PhP30,000.00
VoucherNo.B theCebuNorthHagnayaWharfroadfromKm.71
107
toKm.76
2. Check No.
9933157
Ontheotherhand,petitionerTorrevillaswasoneoftheaccusedinCriminalCaseNos.2855,2856,2858,2859,
2909,2910,2914,2919,and2932.
TheInformationagainstTorrevillasinSBCriminalCaseNo.2855readsasfollows:
The undersigned accuses Rocilo Neis, Rolando Mangubat, Adventor Fernandez, Angelina Escao, Delia
Preagido, Camilo de Letran, Manuel de Veyra, Heracleo Faelnar, Basilisa Galvan, Matilde Jabalde, Josefina
Luna, Jose Sayson, Edgardo Cruz, Leonila del Rosario, Engracia Escobar, Abelardo Cardona, Leonardo
Tordecilla, Agripino Pagdanganan, Ramon Quirante, Jorge de la Pea, Leo Villagonzalo, Asterio Buqueron,
ExpeditoTorrevillas,MarianoMonteraandRufinoV.Nuezforestafathrufalsificationofpublicandcommercial
documents,committedasfollows:
Thaton,aboutandduringtheperiodfromJune1,1977uptoJune30,1977,bothdatesinclusive,intheCityof
CebuandinCebuProvince,andwithinthejurisdictionofthisHonorableCourt,theaccusedRociloNeis,Assistant
DistrictEngineerofCebuHEDIRolandoMangubat,theChiefAccountantofRegionVIIoftheMinistryofPublic
Highways and Adventor Fernandez, Regional Highway Engineer of same Regional Office, conniving with each
other to defraud the Philippine Government with the indispensable cooperation and assistance of Angelina
Escao, Finance Officer of Region VII of the Ministry of Public Highways Delia Preagido, Assistant Chief
Accountant of same Regional Office Camilo de Letran, Chief Accountant of Cebu I HED Manuel de Veyra,
RegionalDirector,MPH,RegionVIIHeracleoFaelnar,thenAssistantDirectorMPHRegionVIIBasilisaGalvan,
BudgetOfficer,MPH,RegionVIIMatildeJabalde,SupervisingAccountingClerk,MPH,RegionVIIJosefinaLuna,
AccountantII,MPH,RegionVIIJoseSayson,BudgetExaminer,MPH,RegionVII,EdgardoCruz,AccountantI,
MPH, Region VII Leonila del Rosario, Chief Finance and Management Service, MPH, Central Office Engracia
Escobar, Chief Accountant, MPH, Central Office Abelardo Cardona, Assistant Chief Accountant, MPH, Central
OfficeLeonardoTordecilla,SupervisingAccountant,MPH,CentralOfficeAgripinoPagdanganan,BudgetOfficer
III,MPH,CentralOfficeRamonQuirante,PropertyCustodianofCebuIHEDJorgedelaPea,AuditorofCebuI
HED Leo Villagonzalo, Auditors Aide of Cebu I HED Asterio Buqueron, Administrative Officer of Cebu I HED
ExpeditoTorrevillas,representativeoftheEngineersOffice,CebuIHEDMarianoMontera,SeniorCivilEngineer
Engineer of Cebu I HED and Rufino V. Nuez, an alleged supplier, all of whom took advantage of their official
positions, with the exception of Rufino V. Nuez, mutually helping each other did then and there willfully,
unlawfullyandfeloniouslyfalsifyand/orcausethefalsificationofthefollowingdocuments,towit:
1.RequestforAllocationofAllotment10110186761019076101927610188761018076
2.LetterofAdviceofAllotment
6/24
7/2/2015
G.R.No.145927
3.AdviceofCashDisbursementCeiling
4.GeneralVoucherNo.B613
5.CheckNo.9403099
6.AbstractofBids
7.PurchaseOrder
8.StatementofDelivery
9.ReportofInspection
10.RequisitionforSuppliesorEquipment
11.TrialBalance
bymakingitappearthatRegionalOfficeNo.VIIoftheMinistryofPublicHighwaysregularlyissuedanadviceof
cash disbursement ceiling (ACDC) and the corresponding letter of advice of allotment (LAA) to cover the
purchaseof153.63m.t.ofitem3108 for use in asphalting of the ToledoTabuelan road at Km. 108.34 to Km.
109.52, when in truth and in fact, as all the accused knew, the same were not true and correct by making it
appearinthevoucherthatfundswereavailableandthattherewereappropriaterequestsforallotments(ROA)to
paytheaforesaidpurchasethatarequisitionforsaiditemwasmadeandapprovedthataregularbiddingwas
held that a corresponding purchase order was issued in favor of the winning bidder that the road construction
materialsweredelivered,inspectedandusedinthesupposedprojectandthattheallegedsupplierwasentitledto
payment when in truth and in fact, as all the accused know, all of the foregoing were false and incorrect and
becauseoftheforegoingfalsifications,theabovenamedaccusedwereabletocollectfromtheCebuIHEDthe
total amount of FORTY EIGHT THOUSAND FOUR HUNDRED THIRTY ONE PESOS & 85/100 (P48,431.85),
Philippine Currency, in payment of the nonexisting deliveries that the said amount of P48,431.85 was not
reflectedinthemonthlytrialbalancesubmittedtotheCentralOfficebyRegionVIIshowingitsfinancialcondition
asthesamewasnegatedthruthejournalvoucher,asadesignedmeanstocoverupthefraudandtheaccused,
once in possession of the said amount, misappropriated, converted and misapplied the same for their personal
needs, to the damage and prejudice of the Philippine Government in the total amount of FORTY EIGHT
THOUSANDFOURHUNDREDTHIRTYONEPESOS&85/100(P48,431.85),PhilippineCurrency.
CONTRARYTOLAW.
The Torrevillas cases were substantially the same save for the details highlighted in the aforequoted typical
accusatorypleading.Foreaseofreference,Torrevillascriminalcasesareparticularizedasfollows:
Criminal
Datesof
Case
Commission
No.
MainDocumentsFalsified
2855
June1,
1977upto
June30,
1977
1. Request for Allocation 153.63 m. t. of item 310 for use in PhP48,431.85

of Allotment 10110186 asphaltingoftheToledoTabuelanroad
76 1019076 10192 fromKm.108.34toKm.109.52
76 1018876 10180
76
2. General Voucher No.
B613
3.CheckNo.9403099
2856
June1,
1977upto
June30,
1977
1. Request for Allocation 153.76 m. t. of item 310 for use in the PhP48,472.84
76 920176 815276 fromKm108.34toKm.109.52
815376918176
9
18476
B619
3.CheckNo.9403105
2858
June1,
1977upto
July31,
1977
1. Request for Allocation 151.35 m. t. of item 310 for use in the PhP47,713.09
Allotment 101623476 asphaltingoftheToledoTabuelanroad
623776 623976 6 fromKm.108.34toKm.109.52
24176624076
AmountofFraud
7/24
7/2/2015
G.R.No.145927

B629
3.CheckNo.9403115
2859
June1,
1977upto
June31,
1977
1. Request for Allocation 110.01 m. t. of item 310 for use in PhP34,680.65

810276812176
fromKm.108.34toKm.109.52
B631
3.CheckNo.9403117
2909
September
1,1977up
to
November
30,1977
1. General Voucher No. 1,200 cu.m. of item 108 for use in the PhP27,900.00
B928
rehabilitation of the BuanoyCantibas,
2.CheckNo.9403426
Balabanbarangayroad
2910
September
1,1977up
to
November
30,1977
1. General Voucher No. 1,200cu.m.ofitem108foruseinthe PhP27,900.00

B929
rehabilitation
of
the
Magay
2.CheckNo.9403427
Canamukan, Compostela barangay
road
2914
October1,
1977upto
November
30,1977

B927
rehabilitationoftheCajelLugo,Barbon
2.CheckNo.9403425
barangayroad
2919
January2,
1977upto
February
28,1977

B244
repair and rehabilitation of damaged
2.CheckNo.9933293
roads and bridges at the Toledo
TabuelannationalroadfromKm.71to
Km.83
2932
June1,
1977upto
July31,
1977
1. Request for Allocation

of Allotment 10178376
784767124768153
76817076
2. General Voucher B
643
3.CheckNo.9403130
250galsofaluminumpaint324galsof PhP44,762.58
red lead paint for use in the
maintenance of national roads and
bridges
TheSandiganbayansRuling
TheantigraftcourtwasfullyconvincedoftheguiltofpetitionerFernan,Jr.andinitsDecember4,1997Decision,
itfoundhimcriminallyliableinthesix(6)casesagainsthim,thus:
InCriminalCaseNo.2879,theCourtfindsaccusedJOSESAYSON,RAMONQUIRANTE,MARIANOMONTERA,
ZOSIMO MENDEZ, MARIANO JARINA and SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as co
principalsinthecrimeofEstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and
171, in relation to Article 48 of the Revised Penal Code, and there being no modifying circumstances in
attendance, hereby sentences each of them to an indeterminate penalty ranging from six (6) years of prision
correccional,asminimum,toten(10)years,eight(8)monthsandone(1)dayofprisionmayor,asmaximum,with
theaccessorypenaltiesprovidedbylaw,topayafineofThreeThousandFiveHundredPesos(P3,500.00)to
indemnify,jointlyandseverallytheRepublicofthePhilippinesintheamountofTwentyEightThousandPesos(P
28,000.00)and,topaytheirproportionateshareofthecosts.9(Emphasissupplied.)
InCriminalCaseNo.2880,theCourtfindsaccusedCAMILODELETRAN,JOSESAYSON,RAMONQUIRANTE,
MARIANO MONTERA, ZOSIMO MENDEZ, and SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as co
indemnify,jointlyandseverallytheRepublicofthePhilippinesintheamountofTwentyEightThousandPesos(P
8/24
7/2/2015
G.R.No.145927
ZOSIMOMENDEZandSIMONFERNAN,Jr.,GUILTYbeyondreasonabledoubtascoprincipalsinthecrimeof
EstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,inrelationtoArticle
48 of the Revised Penal Code, and there being no modifying circumstances in attendance, hereby sentences
eachofthemtoanindeterminatepenaltyrangingfromsix(6)yearsofprisioncorreccional,asminimum,toten
(10) years, eight (8) months and one (1) day of prision mayor, as maximum, with the accessory penalties
provided by law, to pay a fine of Three Thousand Five Hundred Pesos (P 3,500.00) to indemnify, jointly and
severallytheRepublicofthePhilippinesintheamountofThirtyOneThousandPesos(P31,000.00)and,topay
theirproportionateshareofthecosts.11(Emphasissupplied.)
InCriminalCaseNo.2885,theCourtfindsaccusedCAMILODELETRANJOSESAYSON,RAMONQUIRANTE,
ZOSIMOMENDEZandSIMONFERNAN,Jr.,GUILTYbeyondreasonabledoubtascoprincipalsinthecrimeof
severallytheRepublicofthePhilippinesintheamountofThirtyThousandPesos(P30,000.00)and,topaytheir
proportionateshareofthecosts.12(Emphasissupplied.)
EXPEDITOTORREVILLAS and SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as coprincipals in the
crimeofEstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,inrelation
to Article 48 of the Revised Penal Code, and there being no modifying circumstances in attendance, hereby
sentences each of them to an indeterminate penalty ranging from six (6) years of prision correccional, as
minimum,toten(10)years,eight(8)monthsandone(1)dayofprisionmayor,asmaximum,withtheaccessory
penaltiesprovidedbylaw,topayafineofThreeThousandFiveHundredPesos(P3,500.00)toindemnify,jointly
andseverallytheRepublicofthePhilippinesintheamountofTwentySevenThousandPesos(P27,000.00)and,
topaytheirproportionateshareofthecosts.13(Emphasissupplied.)
ZOSIMO MENDEZ, SIMON FERNAN, Jr. and ISMAEL SABIO, Jr. GUILTY beyond reasonable doubt as co
indemnify, jointly and severally the Republic of the Philippines in the amount of Thirty Thousand Pesos (P
PetitionerTorrevillassufferedthesamefateandwasconvictedinthenine(9)criminalcases,towit:
MARIANOMONTERA,andEXPEDITOTORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthe
and severally the Republic of the Philippines in the amount of Forty Eight Thousand Four Hundred Thirty One
Pesosand85/100(P48,431.85)and,topaytheirproportionateshareofthecosts.15(Emphasissupplied.)
MARIANO MONTERA and EXPEDITOTORREVILLAS GUILTY beyond reasonable doubt as coprincipals in the
andseverallytheRepublicofthePhilippinesintheamountofFortyEightThousandFourHundredSeventyTwo
Pesosand84/100(P48,472.84)and,topaytheirproportionateshareofthecosts.16(Emphasissupplied.)
MARIANO MONTERA and EXPEDITOTOREVILLAS, GUILTY beyond reasonable doubt as coprincipals in the
crimeofEstafathruFalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,inrelation
9/24
7/2/2015
G.R.No.145927
toArticle48oftheRevisedPenalrelationtoArticle48oftheRevisedPenalCode,andtherebeingnomodifying
circumstances in attendance, hereby sentences each of them to an indeterminate penalty ranging from six (6)
yearsofprisioncorreccional,asminimum,toten(10)years,eight(8)monthsandone(1)dayofprisionmayor,
asmaximum,withtheaccessorypenaltiesprovidedbylaw,topayafineofThreeThousandFiveHundredPesos
(P3,500.00) to indemnify, jointly and severally the Republic of the Philippines in the amount of Forty Seven
ThousandSevenHundredThirteenPesosand9/100(P47,713.09)and,topaytheirproportionateshareofthe
costs.
MARIANO MONTERA and EXPEDITOTOREVILLAS, GUILTY beyond reasonable doubt as coprincipals in the
crimeofEstafathruFalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,inrelation
and severally the Republic of the Philippines in the amount of Thirty Four Thousand Six Hundred Eighty pesos
and65/100(P34,680.65)and,topaytheirproportionateshareofthecosts.17
FLOROJAYMEandEXPEDITOTORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthecrimeof
severally the Republic of the Philippines in the amount of Twenty Seven Thousand Nine Hundred Pesos (P
FLOROJAYMEandEXPEDITOTORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthecrimeof
severally the Republic of the Philippines in the amount of Twenty Seven Thousand Nine Hundred Pesos (P
EXPEDITOTORREVILLAS and SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as coprincipals in the
andseverallytheRepublicofthePhilippinesintheamountofTwentySevenThousandPesos(P27,000.00)and,
topaytheirproportionateshareofthecosts.(Emphasissupplied.)
MARIANO MONTERA, ZOSIMO MENDEZ, EXPEDITOTORREVILLAS and ISMAEL SABIO, Jr. GUILTY beyond
reasonable doubt as coprincipals in the crime of Estafa thru falsification of Public Documents as defined and
penalized in Articles 318 and 171, in relation to Article 48 of the Revised Penal Code, and there being no
modifyingcircumstancesinattendance,herebysentenceseachofthemtoanindeterminatepenaltyrangingfrom
six(6)yearsofprisioncorreccional,asminimum,toten(10)years,eight(8)monthsandone(1)dayofprision
mayor,asmaximum,withtheaccessorypenaltiesprovidedbylaw,topayafineofThreeThousandFiveHundred
Pesos(P3,500.00)toindemnify,jointlyandseverallytheRepublicofthePhilippinesintheamountofThirtyOne
ThousandPesos(P31,000.00)and,topaytheirproportionateshareofthecosts.20(Emphasissupplied.)
MARIANOMONTERA,PEDRITOSEVILLEandEXPEDITOTORREVILLASGUILTYbeyondreasonabledoubtas
coprincipalsinthecrimeofEstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318
and 171, in relation to Article 48 of the Revised Penal Code, and there being no modifying circumstances in
indemnify, jointly and severally the Republic of the Philippines in the amount of Forty Four Thousand Seven
10/24
7/2/2015
G.R.No.145927
Hundred Sixty Two Pesos and 58/100 (P 44,762.58) and, to pay their proportionate share of the costs.21
(Emphasissupplied.)
Petitionersmadethesupplicationbeforethecourtaquotorecalltheadversejudgmentsagainstthemwhichwas
declinedbytheAugust29,2000SBResolution.
Firmintheirbeliefthattheywereinnocentofanywrongdoing,theynowinterposetheinstantpetitiontocleartheir
names.
TheIssues
Petitionersputforwardtwo(2)issues,viz:
I
ThehonorableSandiganbayantotallyignoredpetitionersconstitutionalrighttobepresumedinnocentwhen
it ruled that the burden of convincing the hon. Court that the deliveries of the road materials attested to
havebeenreceivedbythemwerenotghostdeliveriesrestswiththeaccusedandnotwiththeprosecution.
II
Thehonorablesandiganbayanerredinconvictingpetitionersascoconspiratorsdespitetheprosecutions
failuretospecificallyprovebeyondreasonabledoubtthefactsandcircumstancesthatwouldimplicatethem
ascoconspiratorsandjustifytheirconviction.
TheCourtsRuling
Wearenotpersuadedtonullifytheverdict.
Petitionersguiltwasestablishedbeyondreasonabledoubt
PetitionersmainlyasseveratethattheirguiltwasnotshownbeyondaperadventureofdoubtandtheStatewas
unable to show that government funds were illegally released based on alleged ghost deliveries in conjunction
withfalseorfaketallysheetsandotherdocumentswhichtheyadmittedlysigned.
Wearenotconvinced.
Our Constitution unequivocally guarantees that in all criminal prosecutions, the accused shall be presumed
innocent until the contrary is proved.22 This sacred task unqualifiedly means proving the guilt of the accused
beyondareasonabledoubt.Definitely,"reasonabledoubt"isnotmereguessworkwhetherornottheaccusedis
guilty, but such uncertainty that "a reasonable man may entertain after a fair review and consideration of the
evidence."Reasonabledoubtispresentwhen
after the entire comparison and consideration of all the evidences, leaves the minds of the [judges] in that
conditionthattheycannotsaytheyfeelanabidingconviction,toamoralcertainty,ofthetruthofthechargea
certaintythatconvincesanddirectstheunderstanding,andsatisfiesthereasonandjudgmentofthosewhoare
boundtoactconscientiouslyuponit.23
A thorough scrutiny of the records is imperative to determine whether or not reasonable doubt exists as to the
guiltofaccusedFernan,Jr.andTorrevillas.
Petitioners were charged with the complex crime of estafa through falsification of public documents as defined
andpenalizedunderArticles318and171inrelationtoArticle48oftheRevisedPenalCode,thus:
ART.318.Otherdeceits.Thepenaltyofarrestomayorandafineofnotlessthantheamountofthedamage
causedandnotmorethantwicesuchamountshallbeimposeduponanypersonwhoshalldefraudordamage
anotherbyanydeceitnotmentionedintheprecedingarticlesofthischapter.
ART. 171. Falsification by public officer, employee or notary or ecclesiastical minister. The penalty of prision
mayorandafinenottoexceed5,000pesosshallbeimposeduponanypublicofficer,employee,ornotarywho,
takingadvantageofhisofficialposition,shallfalsifyadocumentbycommittinganyofthefollowingacts:
xxxx
4.Makinguntruthfulstatementsinanarrationoffacts
ART.48.Penaltyforcomplexcrimes.Whenasingleactconstitutestwoormoregraveorlessgravefelonies,or
whenanoffenseisanecessarymeansforcommittingtheother,thepenaltyforthemostseriouscrimeshallbe
11/24
7/2/2015
G.R.No.145927
imposed,thesametobeappliedinitsmaximumperiod.
Thecomplexcrimeisprunedintothefollowingessentialelements:
Forestafa
1. Deceit: Deceit is a specie of fraud. It is actual fraud, and consists in any false representation or
contrivancewherebyonepersonoverreachesandmisleadsanother,tohishurt.Thereisdeceitwhenone
ismisled,eitherbyguileortrickeryorbyothermeans,tobelievetobetruewhatisreallyfalse.24
2.Damage:Damagemayconsistintheoffendedpartybeingdeprivedofhismoneyorpropertyasaresult
ofthedefraudation,disturbanceinpropertyright,ortemporaryprejudice.25
Forfalsification
1.Thattheoffenderisapublicofficer,employee,ornotarypublic
2.Thathetakesadvantageofhisofficialposition
3. That he falsifies a document by committing any of the acts defined under Article 171 of the Revised
PenalCode.26
Before the SB, a Memorandum of Agreement (MOA) dated September 1, 1988 was entered into between the
Stateandtheaccusedwiththefollowingstipulationsandadmissions:
(1) To expedite the early termination of the instant cases and abbreviate the testimony of Mrs. Delia
Preagido, the prosecution and the accused have agreed to reproduce and adopt as the testimony of
Preagido in the instant cases, her previous testimonies in Criminal Cases Nos. 889, etc. (Mandaue City
HED78cases),onMay18and19,1982andinCriminalCasesNos.14461789,etc.(DanaoCityHED77
cases) on November 10, 1987 and March 14, 1988, both on direct and cross examination x x x without
prejudice to whatever direct and/or cross examination question, that may be propounded by the
Prosecution and the accused on said State witness, which questions will only be limited to the fake or
irregular LAAs and SACDCs issued to Cebu I HED in 1977, the sale of such fake or irregular LAAs and
SACDCs issued to Cebu I HED in 1977, the sale of such fake or irregular LAAs and SACDCs in said
engineeringdistrictinthesaidyearandtheparticipationoftheaccusedthereon
(2) That in the event Mrs. Delia Preagido is presented to testify as a State witness in the instant cases
without reproducing and adopting her previous testimonies in the Mandaue City HED 78 and the Danao
City HED 77 cases, she will identify documents and exhibits which have been previously marked and
identifiedbyotherprosecutionwitnessxxx.
(3) That in the previous testimonies of Mrs. Delia Preagido in the Mandaue City HED 78 and the Danao
CityHED77cases,sheidentifiedtwentysixseparatelistscontainingnamesofofficialsandemployeesof
MPH, Regional Office No. VII, of the various Highways Engineering Districts in MPH, Region VII, and the
MPH Central Office who have allegedly received money or various sums from 1977 to 1978 out of the
proceeds or sales of fake LAAs in 1977 and 1978 and, therefore, to obviate Mrs. Preagidos previous
testimonyoftheselists,theProsecutionherebyreproducesandadoptsspecificallysuchtestimonyandthe
markings of the lists, i.e., Exhibits KKK, KKK1 to KKK25 in the Mandaue City HED 78 cases and
Exhibits0000,00001to000025intheDanaoCityHED77cases,substitutedorremarkedaccordingly
asExhibitsLL,LL1toLL25intheinstantcases.27
AsaresultofthisMOA,thetestimonyofstatewitnessPreagidoonthemodusoperandioftheconspirators,orthe
uniqueanddistinctmethodofprocedurebywhichthemalversationofpublicfundsinRegionVIIoftheMPHwas
perpetrated and accomplished, dealt a major blow to the defenses raised by petitioners. Preagidos vital
testimony, wherein she identified the methods, documents, exhibits, and other pertinent papers that led to the
craftingoffakeLettersofAdviceofAllotment(LAAs),28generalvouchers,disbursementoffundsfornonexistent
projects,generalvouchers,andotherdocuments,wasnotevensuccessfullyrefutedoroverturnedbypetitioners.
Preagido confirmed and admitted under oath that the illegal disbursement of public funds pertained to non
existentprojectsandwassupportedbyfakeLAAs,fakegeneralvouchers,andotherpertinentpapersthatwere
alsofalsified.ThefakeLAAsandgeneralvoucherswere,inturn,supportedbysignedtallysheetsthatpertained
toallegedghostdeliveriesofroadconstructionmaterialsfornonexistentorillegalprojects.
The fake tally sheets, delivery receipts, reports of inspection, requests for supplies and materials, and other
relateddocumentssignedonseparateoccasionsbypetitioners,whichwereattachedassupportingdocumentsto
corresponding general vouchers the alleged amounts and quantities of road construction materials delivered
and the specific fake general vouchers, checks, and other pertinent documents issued which led to the illegal
12/24
7/2/2015
G.R.No.145927
disbursementoffundsaresummarizedasfollows:
PetitionerFernan,Jr.
Criminal Specific
Main
Case Exhibits Documents
No.
Falsified
2879
FAKE
LAAsthat
authorized
purchase
T86f 1. General 1,400cu.m.ofitem108foruseinthe Not
1,etc. Voucher
repairoftheCebuHagnayaWharfroad numbered
(Tally No.B15
fromKm.50.30toKm.60.00
contrary
Sheets) 2.
Check
toofficial
No.
procedure
9933064
2880
T87f
1,etc.
(Tally
Sheets)
2881
T104
g1,
etc.
(Tally
Sheets)
2885
T89f
1,etc.
(Tally
Sheets)
2914
T115
g1,
etc.
(Tally
Sheets)
2918
T116
f1,etc.
(Tally
Sheets)
Amount
ofFraud
PhP
28,000.00
1. Request
for
Allocationof
Allotment
10112
10576
2. General
Voucher
No.B55
3.
Check
No.
9933104
1. Request
for
Allocationof
Allotment
101256
77
2. General
Voucher
No.B245
3.
Check
No.
9933294
1. Request
for
Allocationof
Allotment
10112
11276
2. General
Voucher
No.B76
3.
Check
No.
9933125
1. General
Voucher
No.B927
2.
Check
No.
9403425
1,400cu.m.ofitem108foruseinthe Not
PhP
repair of the BogoCurvaMedellon numbered 28,000.00
roadfromKm.110.00toKm.119.00
contrary
toofficial
procedure
1. General
Voucher
No.B107
2.
Check
No.
9933157
1,500 cu. m. of item 108 for the

rehabilitation of the Cebu North
Hagnaya Wharf road from Km. 71 to
Km.76
Approximately1,500cu.m.ofitem108
for use in the repair and rehabilitation
of damaged roads and bridges by
Typhoon Aring at the TabogonBogo
provincialroadfromKm.92toKm.98
Not
PhP
numbered 31,000.00
contrary
toofficial
procedure
Materials for use in the repair and Not

PhP
rehabilitation of the DaanBantayan numbered 30,000.00
roadfromKm.127.00toKm.136
contrary
toofficial
procedure
1,200cu.m.ofitem108foruseinthe
rehabilitationoftheCajelLugo,Barbon
barangayroad
PhP
27,000.00
Not
PhP
numbered 30,000.00
contrary
toofficial
procedure
PetitionerTorrevillas
13/24
7/2/2015
G.R.No.145927
Criminal Specific
Case
Exhibits
No.
Main
Documents
Falsified
ItemsAllegedly
Purchased
2855
1. Request for
Allocation
of
Allotment 101
1018676 10
19076 10192
76 1018876
1018076
153.63m.t.ofitem310
for use in asphalting of
the
ToledoTabuelan
roadfromKm.108.34to
Km.109.52
T33f
(Delivery
Receipt)T
33f1(Daily
TallySheet)
FAKE
Amountof
LAAsthat
Fraud
authorized
purchase
Not
PhP48,431.85
numbered
contrary
toofficial
procedure
2.
General
Voucher No. B
613
2856
T34f
(Delivery
Receipt)T
34f1(Daily
TallySheet)
3. Check No.
9403099
1. Request for
Allocation
of
Allotment 101
101576
9
20176 8152
76 8153769
18176 9184
76
153.76m.t.ofitem310
foruseintheasphalting
of the ToledoTabuelan
roadfromKm108.34to
Km.109.52
Not
PhP48,472.84
numbered
contrary
toofficial
151.35m.t.ofitem310
foruseintheasphalting
of the ToledoTabuelan
roadfromKm.108.34to
Km.109.52
Not
PhP47,713.09
numbered
contrary
toofficial
110.01m.t.ofitem310
for use in asphalting of
the
ToledoTabuelan
roadfromKm.108.34to
Km.109.52
Not
PhP34,680.65
numbered
contrary
toofficial
procedure
2.
General
Voucher No. B
619
3. Check No.
9403105
2858
T35f
(Delivery
Receipt)T
35f1(Daily
TallySheet)
1. Request for
Allocation
Allotment1016
23476 6237
766239766
24176 6240
76
procedure
2.
General
Voucher No. B
629
2859
T36f
(Delivery
Receipt)T
36f1(Daily
TallySheet)
3. Check No.
9403115
1. Request for
Allocation
of
Allotment1017
6376 8102
76812176
procedure
2.
General
Voucher No. B
631
2909
3. Check No.
9403117
T113b
1.
General 1,200cu.m.ofitem108 Not
PhP27,900.00
(Requestfor Voucher No. B for
use
in
the numbered
Suppliesand 928
rehabilitation of the contrary
Equipment)
BuanoyCantibas,
toofficial
2. Check No. Balabanbarangayroad
T113d
9403426
procedure
(Reportof
14/24
7/2/2015
G.R.No.145927
Inspection)
T113c
(Abstractof
Sealed
Quotation)
2910
2914
2919
2932
T114c
(Requestfor
Suppliesand
Equipment)
T114e
(Reportof
Inspection)
T114f
(Abstractof
Sealed
Quotation)
T115c
(Requestfor
Suppliesand
Equipment)
T115e
(Reportof
Inspection)
T115f
(Abstractof
Sealed
Quotation)
T117g
(Delivery
Receipt)T
117g1,etc.
(DailyTally
Sheets)
1.
PhP27,900.00
Voucher No. B for
use
in
the numbered
929
MagayCanamukan,
toofficial
2. Check No. Compostela barangay
9403427
procedure
road
1.
PhP27,000.00
Voucher No. B for
use
in
the numbered
927
CajelLugo,
Barbon toofficial
2. Check No. barangayroad
9403425
procedure
1.
PhP31,000.00
Voucher No. B foruseintherepairand numbered
244
rehabilitation
of contrary
damaged roads and toofficial
2. Check No. bridges at the Toledo
9933293
Tabuelan national road procedure
fromKm.71toKm.83
1. Request for 250 gals of aluminum Not
PhP44,762.58
Allocation
of paint 324 gals of red numbered
Allotment1017 leadpaintforuseinthe contrary
8376 78476 maintenance of national toofficial
712476
8 roadsandbridges
procedure
15376 8170
76
2.
General
VoucherB643
3. Check No.
9403130
Onthepartofpetitioners,theyreadilyadmittedthattheyeithersignedthetallysheetsand/ordeliveryreceipts,
reportsofinspection,requestsforsuppliesandmaterials,andotherrelateddocumentswhichbecamepartofthe
supportingdocumentsthatledtotheissuanceofgeneralvouchersandeventuallythedisbursementofpublic
funds.29Thetallysheetsarestatementsofdeliverythatpurportedlyindicatedthespecifiedquantitiesofmaterials
fortheconstructionandmaintenanceofroadsthathavebeendeliveredonsupposedprojectsitesongivendates
atspecificplaces.
Asaresultofpetitionerssignaturesinthetallysheetsand/ordeliveryreceipts,reportsofinspection,requestsfor
supplies and materials, and other supporting documentswhich became the basis for payment to suppliers
publicfundswerereleasedviageneralvouchersandcheckstothesaidsuppliersdespitethefactthatthelatter
didnotmakeanydeliveriesinaccordancewithprojectsallegedlyfundedbymostlyfakeLAAs.
Theaccusationthattherewerenoactualdeliveriesofroadconstructionandmaintenancematerialsinsupportof
projectsorotherwisefundedbyLAAswasproventruebythetestimoniesofthevariousbarangaycaptainsand
residents of the barangay who were supposed to be benefited by the construction and repair activities of the
Cebu First Highway Engineering District. The testimonies of these barangay captains and residents are
15/24
7/2/2015
G.R.No.145927
summarizedasfollows:30
1.MACARIOLIMALIMA, Barangay Captain of Barangay Antipolo, Medellin, Cebu, testified that his barangay is
traversedbythenationalhighwaystretchingtoadistanceof2kilometersand750meters(Km.122Km.123to
125). He described the road as full of potholes. Except for filling up these potholes with "anapog" or crushed
limestone,nomajorrepairswereundertakenonthesaidroadin1978orinpreviousyears.(TSN.,pp.614,June
5,1986).31
2. FELOMINO ORBISO, Barangay Captain of Cawit, Medellin, Cebu, from 1972 to 1981, testified that his
barangayistraversedbythenationalhighway,stretchingfromKm.125toKm.127.9.Hedescribedtheroadasa
rough or dirt road. No improvement was ever made on this road whether during the year when he gave his
statementtotheNBI(1978)orinpreviousyears.Theroadremainedinbadshape,withnumerouspotholeswhich
thecaminerosmerelyfilledupwithlimestone.(TSN.,pp.1419,June5,1986).32
3.TIMOTEOANCAJAS,BarangayCaptainofPaypay,DaanBantayan,Cebu,from1972to1982,testifiedthathis
barangay is traversed by the national highway, stretching from Km. 132 to Km. 134 , or a distance of 2
kilometers. He described the portion of the highway as a rough road with potholes. He stated that the only
improvementdoneonthisroadwasthefillingupofthepotholeswith"anapog"orcrushedlimestoneandthiswas
doneonlyoncein1977.Iteventookthecaminerosthreemonthsfromthetimethelimestonesweredeliveredto
startworkingontheroad.(TSN.,pp.2026,June5,1986).33
4. LUCIA PEAFLOR, Barangay Captain of Don Pedro, Bogo, Cebu, from 1966 to 1982, testified that her
barangayistraversedbythenationalhighway,stretchingfromKm.103toKm.105,uptotheboundaryofSan
Remigio,andfromtheboundarytoDaanBantayan,adistanceofmorethan3kilometers.Itwasonlyin1984or
1985whenthisportionofthenationalhighwaywasasphalted.Priortothat,theroadwasmaintainedbyfillingup
thepotholeswithcrushedlimestoneor"anapog."ThesepotholesstartedtoappearbetweenJanuaryandJuneof
1977.However,asallegedbyherinheraffidavit(Exh.II1d),thesepotholeswerefilleduponlyfromJanuaryto
June,1978.(TSN.,pp.2846,June5,1986).34
5. MARCELO CONEJOS, Barangay Captain of Tapilon, Daan Bantayan, from 1972 to 1982, testified that his
barangayistraversedbythenationalhighway,stretchingfromKm.130toKm.134,oradistanceof4kilometers.
In1977,saidportionofthenationalhighwaywasinbadconditionandthatnothingwasdonetoimproveituntil
1982, except for the time when the potholes were filled up with crushed limestones. (TSN., pp. 4856, June 5,
1986).35
6.REMEDIOSFELICANO, Barangay Captain of Looc, San Remigio, Cebu from 1977 to 1982, testified that her
barangayistraversedbythenationalhighway,stretchingformKm.109toKm.110.Shedescribedsaidportionof
thenationalhighwayas"stoney."Theonlymaintenanceworkundertakentoimprovetheroadwasthefillingupof
potholeswithcrushedlimestonewhichcaminerosgatheredfromtheroadside.(TSN.,pp.5767,June5,1986).36
7.ALBERTOBRANSUELA, a resident of Barangay San Jose, Catmon, Cebu, from 1974 to 1978, testified that
barangay San Jose is traversed by the national highway (Km. 58), covering a distance of kilometer more or
less. He stated that while this portion of the national highway was already asphalted as of 1977, there were
potholeswhichthecaminerosfilledupwithanapogtakenfromtheroadside.(TSN.,pp.6980),June5,1986).37
8.CARIDADPUNLA,ActingBarangayCaptainofBarangayCorazon,Catmon,Cebu,from1977to1982,testified
that the Poblacion of Catmon is traversed by the national highway, stretching from Km. 57 to Km. 58. In 1977,
only more than of this portion of the national highway was cemented while the remaining portion was
asphalted. While said portion of the national highway already had cracks and potholes as of 1977, the real
problemwastheunevenelevationofthesurfaceoftheshoulderoftheroad.Nogeneralrepairwasundertaken
bytheauthoritiestocorrecttheunevenelevation,exceptfortheworkdonebythecamineroswhocoveredupthe
potholes.(TSN.,pp.8189,June5,1986).38
9.FELIPEMOLIT,BarangayCaptainofBao,Sugud,Cebu,from1975to1982,testifiedthatbarangayBaowas
traversedbythenationalhighway,stretchingfromKm.59toKm.601/2.Hedescribedsaidportionofthenational
highwayasagravelroadsurfacedwithanapog.In1977,thesaidroadalreadyhadpotholeswhichmaintenance
men filled up with anapog beginning in March, 1977. The anapog was hauled in from Km. 64, the usual
excavationplaceofanapog.Ittookonly3truckloadsofanapogtocovertheentirelengthofthe1kilometers
traversingtheirbarangay.(TSN.,pp.9099,June5,1986).39
10.LEONARDOPINOTE, Barangay Captain of Barangay Argawanon, San Remigio, Cebu, from 1972 to 1980,
testifiedthathisbarangayistraversedbythenationalhighwaycoveringadistanceofkilometersmoreorless.
In1977,thisportionofthenationalhighwaywasaroughroadwithpotholes.Inthesameyear,caminerosworked
on the road, using wheelbarrows, shovels and rakes, pitching up the potholes with anapog. (TSN., pp. 2935,
June6,1986).40
16/24
7/2/2015
G.R.No.145927
11.PEDROORSAL, Barangay Captain of Poblacion, San Remigio, Cebu, from January 1972 to 1980, testified
thathisbarangayistraversedbythenationalhighway,fromKm.107toKm.110,oradistanceofthreekilometers
moreorless.In1977,theroadfromKm.107toKm.108wasagravelroad.Itwasproperlymaintainedbythe
highways people, and every time potholes appeared on the road, they would be filledup with anapog. This
material was dumped along the road by trucks of the Bureau of Public Highways. On the other hand, the road
leading to the heart of the poblacion was asphalted, but with potholes. In 1977, the potholes were filled up by
camineroswithgraveldeliveredbydumptrucksoftheBureauofPublicHighways.Itwasonlyin1978whenthe
roadwasreasphaltedandextendedfromthejunctionofthepoblaciontotheadjacentbarrioofLooc.xxx(TSN.,
pp.3645,June6,1986).41
TheinescapableconclusionfromtheaforementionedtestimoniesofthebarangaycaptainsandresidentsofCebu
whoserespectivebarangayaretraversedbythenationalhighwayisthattherewerenoactualmajorrepairworks
undertaken on the national highway except the filling of potholes by crushed limestone (anapog). Clearly, there
werenodeliveriesofsuppliesandmaterialsforasphaltingandrepairofroadsdescribedinthetallysheetsand
othersupportingdocumentssignedbypetitioners.
WhilepetitionerTorrevillaspresentedViceMayorEmigdioTudlasanofTabuclan,Cebu,whotestifiedthathesaw
the asphalting of the Tabuclan Road from kilometers 18 to 19, said testimony is not conclusive on the actual
deliveryofthesuppliesindicatedinthetallysheets,asTudlasanwasnotpresentatthetimeofallegeddelivery.
Moreover, his testimony runs counter to the testimonies of Barangay Captain Remedios Feliciano of Looc, San
Remigio,CebuandBarangayCaptainPedroOrsalofPoblacion,SanRemigio,Cebu.Felicianotestifiedthatshe
was Barangay Captain of Looc, San Remigio, Cebu from 1977 to 1982 that her barangay is traversed by the
nationalhighway,stretchingfromkm.109tokm.110andthattheonlyworkundertakentoimprovetheroadwas
thefillingupofpotholeswithcrushedlimestonewhichcaminerosgatheredfromtheroadside.Ontheotherhand,
OrsaltestifiedthathewasBarangayCaptainofPoblacion,SanRemigio,Cebu,fromJanuary1972to1980that
hisbarangayistraversedbythenationalhighway,fromkm.107tokm.110thatin1977,theroadfromkm.107
tokm.108wasagravelroadmaintainedbythehighwayspeople,andeverytimepotholesappearedontheroad,
they would be filledup with anapog, which was dumped along the road by the Bureau of Public Highways and
thatitwasonlyin1978whentheroadwasreasphaltedandextendedfromthejunctionofthepoblaciontothe
adjacentbarrioofLooc.
Compared to the testimony of ViceMayor Tudlasan, the testimonies of Barangay Captains Feliciano and Orsal
areentitledtomoreweightandcredit,andaremorecredibleconsideringthefactthattheyareresidentsofthe
areawheretheroadsupposedlytoberepairedislocatedplusthefactthattheysawonlylimestone,notasphalt,
thatwasusedintherepairoftheroadin1977.ThetestimoniesofFelicianoandOrsalarefurtherbuttressedby
thefindingsandstatementsofgovernmentwitnesses,namelyRuthIntingParedes,SupervisingCommissionon
Audit (COA) Auditor assigned to Region VII Felicitas Cruz Ona, Supervising COA Auditor assigned to the main
COAofficeFedericoA.Malvar,SeniorNationalBureauofInvestigation(NBI)AgentoftheAntiGraftSectionand
memberoftheCOANBIteamassignedtoinvestigatetheanomaliesRogelioC.Mamaril,SupervisingNBIAgent
oftheAntiFraudandActionSectionandDeliaComahigPreagido,AccountantIII,MPH,RegionVIItotheeffect
that the general vouchers and LAAs that corresponded to the aforementioned tally sheets signed by petitioner
Torrevillaswerefakeorfalsified.Undeniably,thegovernmentwitnesseshavenomotivetotestifyfalselyagainst
petitioner Torrevillas and, hence, credible. We conclude that there were no actual deliveries of supplies for
asphaltingofroadandrepaironkilometers108and109,whichwerethesubjectsofCriminalCaseNos.2855,
2856,2858,and2859.
Glaring is the finding of the SB that the Cebu First Highway Engineering District, to which petitioners were
assigned, had fake LAAs totaling to PhP 4,924,366.50, while the fake Cash Disbursement Ceilings issued
amounted to PhP 6,271,150.42 The Cebu First Highway Engineering District had also issued checks per
unrecordedreportsinthetotalsumofPhP1,135,176.82.43Therefore,thetotalillegaldisbursementsintheCebu
FirstHighwayEngineeringDistrictalonewereastaggeringPhP12,330,693.32circa1977.
Ofthistotal,petitionerFernan,Jr.freelyadmittedsigningtallysheetswhichpertainedtononexistentdeliveriesof
roadconstructionsuppliesandmaterialstotalingPhP146,000,44includingPhP27,000inCriminalCaseNo.2914
where petitioner Torrevillas was among the coaccused.45 These tally sheets were attached as the supporting
paperstofakegeneralvoucherswhichfacilitatedthereleaseofcheckpaymentstosuppliers.
These checks were allegedly paid to suppliers Juliana de los Angeles (Criminal Case Nos. 2879, 2880, 2881,
2885,and2914)andIsmaelSabio,Jr.(CriminalCaseNo.2918).46
Onhispart,petitionerTorrevillasvoluntarilyadmittedtosigningtallysheets,reportsofinspection,requisitionsof
supplies and equipment, and other pertinent documents totaling an even greater amount of PhP 337,861.01,47
including PhP 27,000 in Criminal Case No. 2914 where petitioner Fernan, Jr. was among the coaccused.48
These documents signed by petitioner Torrevillas were likewise attached as supporting papers to fake general
voucherswhichfacilitatedthereleaseofcheckpaymentstosuppliers.
17/24
7/2/2015
G.R.No.145927
These checks were allegedly paid to suppliers Rufino V. Nuez (Criminal Case Nos. 2855, 2856, 2858, and
2859),JulianadelosAngeles(CriminalCaseNos.2909,2910,and2914),IsmaelSabio,Jr.(CriminalCaseNo.
2919),andManuelMascardo(CriminalCaseNo.2932).49
ThesegeneralvouchersandcheckscouldnotbetracedtogenuineLAAs.Ergo,therewerenoactualdeliveriesof
suppliesandmaterialsfortheroadrepairandrehabilitationinRegionVII,whichwerethesubjectsofthecriminal
caseswherepetitionerswerecharged.
Wefindnoreasontodisturbthefindingsofthecourtaquothatalltheessentialelementsofthecrimeofestafa
through falsification of public documents were present. There is no question that petitioners, at the time of the
commissionofthecrime,werepublicofficerscivilengineersassignedtotheMPH.Theirsigningoftallysheets
andrelateddocumentspertainingtotheallegeddeliveriesofsuppliesforroadrepairandconstructionconstitutes
intervention and/or taking advantage of their official positions, especially considering that they had the duty to
inspect the purported deliveries and ascertain the veracity of the documents and the statements contained in
them.
The tally sheets bearing their signatures contained false recitals of material facts which the petitioners had the
duty to verify and confirm. These tally sheets were attached as supporting documents to fake LAAs and
subsequently became the bases for the disbursement of public funds to the damage and prejudice of the
government.Indubitably,thereexistsnotevenaniotaofdoubtastopetitionersguilt.
The essential elements of estafa through falsification of public documents are present in the cases against
petitioners,asfollows:
1. Deceit: Petitioners Fernan, Jr. and Torrevillas made it appear that supplies for road construction and
maintenance were delivered by suppliers allegedly in furtherance of alleged lawful projects when in fact said
supplieswerenotdeliveredandnoactualasphaltingorrepairofroadwasimplemented.Indoingso,petitioners:
1.1.Werepublicofficersoremployeesatthetimeofthecommissionoftheoffenses
1.2.Tookadvantageoftheirofficialpositionashighwayengineersand
1.3.Madeuntruthfulstatementsinseveralnarrationsoffact.
2.Damage:ThegovernmentdisbursedPhP146,000inthecaseofFernan,Jr.andPhP337,861.01inthecase
ofTorrevillas,aspaymentstovarioussuppliersforthedeliveryofnonexistentsupplies.
Bywayofdefense,petitionerspositthatthetallysheetsandotherdocumentscouldinfactbetracedtogenuine
LAAsthatwereinthecustodyoftheNBI.Unfortunately,thesegenuineLAAswerenotintroducedinevidence.Itis
anageoldaxiomthats/hewhoallegessomethingmustproveit.Petitionersassertionthatthedocumentsthey
signedwereallgenuineanddulycoveredbygenuineLAAswassubstantiatedonlybytheirownselfservingand
uncorroborated testimonies. We hesitate to give much weight and credit to their bare testimonies in the face of
clear,convincing,overwhelming,andhardevidenceadducedbytheState.
IfthegenuineLAAswerevitaltotheirdefense,andtheyfirmlybelievedthatthedocumentswereindeedinthe
custodyoftheNBI,thenpetitionerscouldhaveeasilyprocuredthecompulsoryprocesstocompeltheproduction
ofsaiddocuments.However,petitionersmiserablyfailedtoavailofsubpoenaducestecumwhichthecourtaquo
could have readily granted. The inability to produce such important and exculpatory pieces of evidence proved
disastroustopetitionerscause.Theirconvictionwasindeedsupportedbyproofbeyondreasonabledoubtwhich
wasnotoverturnedbydefenseevidence.
Petitionersactedinconspiracywithoneanother
Petitioners vigorously claim error on the part of the lower court when it made the finding that they were co
conspiratorswiththeotherpartiesaccuseddespitethedearthofevidencetoamplydemonstratecomplicity.
Wearenotconvincedbypetitionerspostulation.
Indeed,theburdenofprovingtheallegationofconspiracyfallstotheshouldersoftheprosecution.Considering,
however,thedifficultyinestablishingtheexistenceofconspiracy,settledjurisprudencefindsnoneedtoproveit
by direct evidence. In People v. Pagalasan, the Court explicated why direct proof of prior agreement is not
necessary:
Afterall,secrecyandconcealmentareessentialfeaturesofasuccessfulconspiracy.Conspiraciesareclandestine
in nature. It may be inferred from the conduct of the accused before, during and after the commission of the
crime,showingthattheyhadactedwithacommonpurposeanddesign.Conspiracymaybeimpliedifitisproved
thattwoormorepersonsaimedtheiractstowardstheaccomplishmentofthesameunlawfulobject,eachdoinga
part so that their combined acts, though apparently independent of each other, were in fact, connected and
18/24
7/2/2015
G.R.No.145927
cooperative,indicatingaclosenessofpersonalassociationandaconcurrenceofsentiment.Toholdanaccused
guiltyasacoprincipalbyreasonofconspiracy,hemustbeshowntohaveperformedanovertactinpursuance
or furtherance of the complicity. There must be intentional participation in the transaction with a view to the
furtheranceofthecommondesignandpurpose.50
InEstradav.Sandiganbayan,wecategorizedtwo(2)structuresofmultipleconspiracies,namely:(1)thesocalled
"wheel"or"circle"conspiracy,inwhichthereisasinglepersonorgroup(the"hub")dealingindividuallywithtwoor
moreotherpersonsorgroups(the"spokes")and(2)the"chain"conspiracy,usuallyinvolvingthedistributionof
narcotics or other contraband, in which there is successive communication and cooperation in much the same
wayaswithlegitimatebusinessoperationsbetweenmanufacturerandwholesaler,thenwholesalerandretailer,
andthenretailerandconsumer.51
Wefindthattheconspiracyintheinstantcasesresemblesthe"wheel"conspiracy.The36disparatepersonswho
constitutedthemassiveconspiracytodefraudthegovernmentwerecontrolledbyasinglehub,namely:Rolando
Mangubat (Chief Accountant), Delia Preagido (Accountant III), Jose Sayson (Budget Examiner), and Edgardo
Cruz(ClerkII),whocontrolledtheseparate"spokes"oftheconspiracy.Petitionerswereamongthemanyspokes
ofthewheel.
WerecallthepainstakingeffortsoftheSBthroughAssociateJusticeCiprianoA.DelRosario,Chairpersonofthe
ThirdDivision,inelaboratingtheintricatewebofconspiracyamongtheaccused,thus:
MangubatenticedPreagido,CruzandSaysontojoinhim.Allthreeagreedtohelphimcarryouthisplan.They
typed fake LAAs during Saturdays. Cruz and Sayson also took charge of negotiating or selling fake LAAs to
contractorsat26%ofthegrossamount.Preagidomanipulatedthegeneralledger,journalvouchersandgeneral
journalthroughnegativeentriestoconcealtheillegaldisbursements.IntheinitialreportofCOAauditorsVictoria
C. Quejada and Ruth I. Paredes it was discovered that the doubtful allotments and other anomalies escaped
noticeduetothefollowingmanipulations:
"Theletteradvicescoveringsuchallotments(LAA)werenotsignedbytheFinanceOfficernor(sic)recordedin
the books of accounts. Disbursements made on the basis of these fake LAAs were charged to the unliquidated
obligations (Account 881400), although the obligations being paid were not among those certified to the
unliquidated obligations (Account 881400) at the end of the preceding year. To conceal the overcharges to
authorized allotments, account 881400 (sic) and the excess of checks issued over authorized cash
disbursementsceiling,adjustmentswerepreparedmonthlythroughjournalvoucherstotakeupthenegativedebit
to Account 881400 and a negative credit to the Treasury Checking Account for Agencies Account 870790.
Thesejournalvouchersineffectcancelledthepreviousentrytorecordthedisbursementsmadeonthebasisof
fake LAAs. Thus the affected accounts (Accounts 881400 and 870790), as appearing in the trial balance,
wouldnotshowtheirregularity.Thechecks,however,wereactuallyissued."52
Thefourformedthenucleusofthenefariousconspiracy.Othergovernmentemployees,temptedbytheprospect
ofearningbigmoney,allowedtheirnamestobeusedandsignedspuriousdocuments.
xxxx
3.CebuFirstHighwayEngineeringDistrictAnomalies
FocusingourattentionnowontheanomaliescommittedintheCebuFirstDistrictEngineeringDistrict,hereinafter
referredtoastheCebuFirstHEDforbrevity,theCourtfindsthatthesamepatternoffraudemployedintheother
highway engineering districts in MPH Region VII was followed. The Cebu First HED received from Region VII
thirtyfour Letters of Advice of Allotment (LAAs) in the total sum of P4,734,336.50 and twentynine (29)
correspondingSubAdvicesofCashDisbursementCeiling(SACDCs),amountingtoP5,160,677.04fortheperiod
January1,1977toDecember31,1977.Butapartfromthis,theCebuFirstHEDappearstohavealsoreceived
forthesameperiodanothersetofeightyfour(84)LAAsamountingtoP4,680,694.76whichhowever,couldnot
be traced to any SubAdvice of Allotment (SAA) OR MATCHED TO THE Advices of Cash Disbursement Ceiling
(ACDCs) received from the MPH and Regional Office. This is highly irregular and not in consonance with
accountingprocedures.
Itwasalsomadetoappearthatthepaymentsweremadeforallegedprioryearsobligationsandchargeableto
Account81400,obviouslybecause,theywerenotproperlyfunded.Furthermore,thelistofprojectsinRegionVII
for 1977 showed that Cebu first HED completed rehabilitation and/or improvement of roads and bridges in its
districts from February to May, 1977, with expenditures amounting to P613,812.00. On the other hand, the
expenditures for barangay roads in the same district in 1977 amounted to P140,692.00, and these were all
completedwithintheperiodfromNovembertoDecember,1977.Thesecompletedprojectswereproperlyfunded
by legitimate LAAs and CDCs in the total amount of only P754,504.00. However, an additional amount of
P3,839,810.74,wasspentbytheCebuFirstHEDformaintenanceofroadsandbridgesforthesameyear(1977)
butthesamecouldnotbetracedtoanyauthoritativedocumentcomingfromtheMPH.
19/24
7/2/2015
G.R.No.145927
The following payments for materials purchased for the year 1977 were made to appear as payment for prior
yearsobligationandwerepaidoutoffakeLAAs:
Supplier
No.of Kindof
Vouchers Materials
Measurement Amount
RufinoNuez
J.delosAngeles
IluminadaVega
FlorencioGacayan
29
21
11
10
Item310
Item108
Item108
Item108
4,640,275mt P1,374,135.00
22,290cu.m.
433,300.00
8,325cu.m.
191,500.00
7,800cu.m.
156,000.00
IsmaelSabio,Jr.
FBSMarketing
CebuHollowBlocks
BienvenidoPresillas
T.R.EustaquioEnt.
6
3
2
4
1
6,198cu.m.
SantradeMktg.
PelagiaGomez
M&MEnt.
1
1
Item108
Lumber
HollowBlocks
Equip.Rental
Office
Supplies
Johnson
Products
Item108
Paints
FreentInd.
Office
Supplies
Total
2,000cu.m.
123,960.00
70,610.00
19,880.00
29,580.00
7,461.90
8,392.90
40,000.00
49,736.20
590.20
P2,505,147.00
TheNBIalsodiscoveredthattherewerepurchasesofmaterialsin1977thatwerechargedtocurrentobligations
butpaidoutofspuriousLAAs,towit:
Supplier
No.of Kindof
Vouchers Materials
11
Item310
RufinoNuez
Juliana
Angeles
delos
16
P529,475.00
5,000cu.m.
13,280cu.m.
Item111
1,00cu.m.
24,000.00
Item200
Item108
307cu.m.
3,600cu.m.
7,982.00
72,090.00
FlorencioGacayan
ViconEnt.
SteelFrame
IsmaelSabio,Jr.
JabcylMktg.
5
3
Item108
Bridge
Materials
162,549m.t.
Item108
Item108
IluminadaVega
Measurement Amount
Item108
2,400.00
cu.m.
P276,400.00
48,000.00
19,042.74
6,950cu.m.
139,000.00
Total
P1,339,663.74
128,764.80
GrandTotal.P3,839,810.74
Atotalof132GeneralVouchers,emanatingfromfakeLAAsandACDCs,weretracedbacktoRolandoMangubat,
RegionalAccountantofRegionVIIandAdventorFernandez,RegionalHighwayEngineer,alsoofRegionVII.
ThoseLAAsandACDCsbecamethevehiclesinthedisbursementoffundsamountingtoP3,839,810.74,through
thevoucherspurportedlyissuedforthepurchaseanddeliveryoftheaforementionedmaterialsallegedlyusedfor
themaintenanceandrepairofthenationalhighwayswithintheCebuFirstHED.Despitetheenormousadditional
expenditureofP3,839,810.74,theroadsandbridgesinthedistrict,asfoundoutbytheNBI,didnotshowany
improvement(ExhibitII).Astestifiedtobyseveralbarangaycaptains,theroadmaintenanceconsistedmerelyof
spreadinganapogorlimestoneonpotholesofthenationalHighway.
Obviously, the vouchers for payments of alleged maintenance of roads and bridges in the additional amount of
P3,839,810.74 were prepared for no other purpose than to siphon off the said amount from the government
coffer into the pockets of some officials and employees of Region VII and the Cebu First HED, as well as the
20/24
7/2/2015
G.R.No.145927
suppliersandcontractorswhoconspiredandconfederatedwiththem.53
Afteraclosereexaminationoftherecords,theCourtfindsnoreasontodisturbthefindingoftheantigraftcourt
that petitioners are coconspirators of the other accused, headed by Chief Accountant Rolando Mangubat, who
weresimilarlyconvictedinpracticallyallthe119countsofestafa.UndisturbedistherulethatthisCourtisnota
trier of facts and in the absence of strong and compelling reasons or justifications, it will accord finality to the
findingsoffactsoftheSB.Thefeebledefenseofpetitionersthattheywerenotawareoftheingenuousplanofthe
group of accused Mangubat and the indispensable acts to defraud the government does not merit any
consideration. The State is not tasked to adduce direct proof of the agreement by petitioners with the other
accused, for such requirement, in many cases, would border on near impossibility. The State needs to adduce
proof only when the accused committed acts that constitute a vital connection to the chain of conspiracy or in
furtherance of the objective of the conspiracy. In the case at bench, the signing of the fake tally sheets and/or
delivery receipts, reports of inspection, and requests for supplies and materials by petitioners on separate
occasions is vital to the success of the Mangubat Group in siphoning off government funds. Without such
fabricated documents, the general vouchers covering the supply of materials cannot be properly accomplished
andsubmittedtothedisbursingofficerforthepreparationofchecks.
StatewitnessRuthParedes,SupervisingCOAAuditor,elaboratedontheprocedureregardingtheawardofthe
contract more specifically to the payment of the contractor or supplier. Once the Request for Supplies and
EquipmentisapprovedbytheRegionalOffice,theRequestforObligationofAllotment(ROA)ortherequestfor
funds is signed by the District Engineer pursuant to the approved plans and budget and signed by the district
accountantastoavailabilityoffunds.
The district office will advertise the invitation to bid and award the contract to the lowest bidder. The Purchase
Order (PO) is prepared and addressed to the winning bidder. Upon delivery of the supplies and materials, the
supplier bills the district office for payment. Consequently, the requisitioning officer will prepare the general
voucherwhichmustbeaccompaniedbythefollowingdocuments:
a.TheROA
b.ThePO
c.TheabstractofBidtogetherwiththeBidquotations
d.Thedeliveryreceiptstogetherwiththetallysheetsand
e.Thetaxclearanceandtaxcertificateofthesupplier.
Afterthepreparationandsubmissionofthegeneralvoucherandthesupportingdocuments,thedisbursingofficer
shallprepareanddrawacheckbasedonsaidvoucher.Thecheckiscountersignedbyanofficerofthedistrict
officeand/ortheCOARegionalDirectorbasedontheamountofthecheck.
Thus,itisclearthatwithoutthetallysheetsanddeliveryreceipts,thegeneralvouchercannotbepreparedand
completed.Withoutthegeneralvoucher,thecheckforthepaymentofthesupplycannotbemadeandissuedto
thesupplier.Withoutthecheckpayment,thedefraudationcannotbecommittedandsuccessfullyconsummated.
Thus, petitioners acts in signing the false tally sheets and/or delivery receipts are indispensable to the
consummation of the crime of estafa thru falsification of public documents. Surely, there were ghost or false
deliveriesofsuppliesandmaterialsasconvincinglyshownbythetestimoniesofthebarangaycaptains,officials,
and residents of the areas where the materials were allegedly used. More importantly, if there were actual
deliveriesofmaterialsmade,thentherewouldbenoneedtofaketheLAAsbecausethesupplierswillhavetobe
paidthecostofsaidmaterialsplusareasonableprofit.Asaresult,thereisnothingornotmuchtosharewiththe
morethan30orsococonspirators,forthesupplierswouldnotbetoodimwittedtopartwitheventheircostin
buying the materials they allegedly supplied. Moreover, the fake delivery receipts and tally sheets signed by
petitionerswerelinkedtothegeneralvouchersuponwhichcheckpaymentsweremadetothesupplierswhowere
foundguiltyofparticipatinginthefraud.WithrespecttopetitionerFernan,Jr.,hesignedtallysheetsontheghost
deliveriesofJulianadelosAngelesandIsmaelSabio,Jr.OnthepartofpetitionerTorrevillas,hesignedfalsetally
sheetsanddeliveryreceiptsonsuppliesallegedlydeliveredbyRufinoV.Nuez,JulianadelosAngeles,Ismael
Sabio, Jr., and Manuel Mascardo. Lastly, the checks issued to these suppliers based on general vouchers
supportedbythefalsetallysheetsandgeneralvoucherssignedbypetitionerscannotbetracedtoanygenuine
LAAs, resulting in the inescapable conclusion that these LAAs were unauthorized hence, fake or fabricated.
TheseareundisputedtelltalesignsofthecomplicitybypetitionerswiththeMangubatsyndicate.
In People v. Mangubat, the court a quo elucidated the conspiracy in the Cebu highway scam in a trenchant
manner:
Wheretheactsofeachoftheaccusedconstituteanessentiallinkinachainandthedesistanceofevenoneof
themwouldpreventthechainfrombeingcompleted,thennoconspiracycouldresultasitsconsummationwould
21/24
7/2/2015
G.R.No.145927
thenbeimpossibleoraborted.Butwheneachandeveryoneoftheaccusedintheinstantcasesperformedtheir
assignedtasksandroleswithmartinetlikeprecisionandaccuracy,byindividuallyperformingessentialovertacts,
somuchsothatthecommonobjectiveisattained,whichistosecuretheillegalreleaseofpublicfundsunderthe
guiseoffakeorsimulatedpublicdocuments,theneachandeveryoneofsaidaccusedareequallyliableasco
principals under the wellestablished and universallyaccepted principle that, once a conspiracy is directly or
impliedlyproven,theactofoneistheactofallandsuchliabilityexistsnotwithstandingnoparticipationinevery
detailintheexecutionoftheoffense.54
In sum, the required quantum of proof has been adduced by the State on the conspiracy among the accused
includingpetitioners.Theconvictionofpetitionersmustperforcebesustained.
WHEREFORE,weDENYthepetitionandAFFIRMtheDecember4,1997DecisionoftheSBintheconsolidated
criminalcasessubjectofthispetition.
Nocosts.
SOORDERED.
PRESBITEROJ.VELASCO,JR.
AssociateJustice
WECONCUR:
LEONARDOA.QUISUMBING
AssociateJustice
Chairperson
ANTONIOT.CARPIO
AssociateJustice
CONCHITACARPIOMORALES
AssociateJustice
DANTEO.TINGA
AssociateJustice
ATTESTATION
I attest that the conclusions in the above Decision had been reached in consultation before the case was
assignedtothewriteroftheopinionoftheCourtsDivision.
LEONARDOA.QUISUMBING
AssociateJustice
Chairperson
CERTIFICATION
PursuanttoSection13,ArticleVIIIoftheConstitution,andtheDivisionChairpersonsAttestation,Icertifythatthe
conclusionsintheaboveDecisionhadbeenreachedinconsultationbeforethecasewasassignedtothewriterof
theopinionoftheCourtsDivision.
REYNATOS.PUNO
ChiefJustice
Footnotes
1 In the SB criminal cases, petitioner is named Expedito Torrevillas nevertheless, only one person is
referredtodespitethevarianceinspelling.
2Theentirecaserecordconsistsofthree(3)separatevolumes.
3Rollo,pp.28192.TheDecisionwaspennedbyAssociateJusticeCiprianoA.DelRosario(Chairperson)
andconcurredinbyAssociateJusticesLeonardoI.CruzandGermanG.Lee,Jr.
4Theothercriminalcases,namely:CriminalCaseNos.889,etc.,and2070,etc.,havebeendismissedfor
variousreasonsseeid.at147.PetitionersFernan,Jr.andTorrevillaswerenotimpleadedasaccusedin
saidcases.
22/24
7/2/2015
G.R.No.145927
5 The accused in the aforementioned cases did not have custody or control of public funds hence, the
crimechargedwasestafainsteadofmalversationunderArt.217oftheRevisedPenalCode.
6Supranote3,at102109.
7Rollo,p.18limestone,orsandandgravelthelatterbeingofhigherquality.
8Id.at23bituminousasphalt.
9Id.at170.
10Id.
11Id.at171.
12Id.at172.
13Id.at182.
14Id.at183184.
15Id.at161.
16Id.
17Id.at162163.
18Id.at180.
19Id.at180181.
20Id.at184.
21Id.at188189.
22Art.III,Sec.14(2).
23Peoplev.Balacano,G.R.No.127156,July31,2000,336SCRA615,621..
24Peoplev.Hernando,G.R.No.125214,October28,1999,317SCRA617,627.
25L.B.Reyes,TheRevisedPenalCodeBookTwo712713(13thed.,1993).
26Id.at191192.
27Rollo,pp.6667.
28 Id. at 6972. On the basis of appropriations laws and upon request made by heads of agencies, the
MinistryofBudgetreleasesfundstothevariousgovernmentagencies(inthiscasetheMPH)viaanAdvice
ofAllotment(AA)andaCashDisbursementCeiling(CDC).TheAAiswrittenauthorityfortheMPHtoincur
obligations within a specified amount in accordance with approved programs and projects. The CDC is
writtenauthoritytopay.UponreceiptoftheAAandCDCfromtheMinistryofBudget,theCentralOfficeof
theMPHpreparestheSubAdviceofAllotment(SAA)andtheAdviceofCashDisbursementCeiling(ACDC)
foreachregion,inaccordancewiththedisbursementallotment.ThesearesenttotheRegionalOffice(in
this case Region VII). Upon receipt, the regions Budget Officer prepares the corresponding Letters of
AdviceofAllotment(LAAs)whichareforwardedtothevariousdistrictsoftheregion(inthiscase,theFirst
HighwayEngineeringDistrictincidentally,theamountthatgoestoeachdistrictisalreadyindicatedinthe
AA).OnlyuponreceiptoftheLAAisthedistrictofficeauthorizedtoincurobligations,thatis,spendpublic
funds.(Emphasissupplied.)
29Id.at15,17,9496,131,134&206207.
30Id.at8486&88.
23/24
7/2/2015
G.R.No.145927
31Id.at84.
32Id.
33Id.
34Id.at8485.
35Id.at85.
36Id.
37Id.
38Id.at8586.
39Id.at86.
40Id.at88.
41Id.
42Id.at78.
43Id.at79.
44Id.at170172&182183.
45Id.at182.
46Records,InformationsEnvelopeVol.1(of6volumes).
47Rollo,pp.161162,180,182,184&188.
48Id.at182.
49Id.
50G.R.Nos.131926&138991,June18,2003,404SCRA275,291.
51G.R.No.148965,February26,2002,377SCRA538,556557.
52Rollo,p.106.
53Id.at107109.
54SBCriminalCaseNos.207395&332345,promulgatedonMay30,1989.
TheLawphilProjectArellanoLawFoundation
24/24

Fernan JR V People

Transféré par

Informations du document

Description originale:

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Fernan JR V People

Transféré par

Droits d'auteur :

Formats disponibles

7/2/2015

1. Request for materialsforuseintherepairandrehabilitationof PhP30,000.00

1. Request for Allocation 153.63 m. t. of item 310 for use in PhP48,431.85

2. General Voucher No.

1. Request for Allocation 110.01 m. t. of item 310 for use in PhP34,680.65

1. General Voucher No. 1,200cu.m.ofitem108foruseinthe PhP27,900.00

1. General Voucher No. 1,200cu.m.ofitem108foruseinthe PhP27,000.00

1. General Voucher No. 1,550cu.m.ofitem108foruseinthe PhP31,000.00

1. Request for Allocation

1,500 cu. m. of item 108 for the

Materials for use in the repair and Not

Vous aimerez peut-être aussi