477. Manlangit vs. Sandiganbayan, G.R. No.

158014, 28 August 2007

– under Failure of accountable officer to render accounts

FACTS Petitioner was the as Officer-in-Charge for Information, Education and Communication of the Pinatubo
Commission. He received ₱176,300 to fund the 6th Founding Anniversary Info-Media Activities of the
Commission. A few months thereafter, he resigned without accounting for the fund. He was charged and
convicted for violation of Article 218 of the Revised Penal Code and was sentenced by the SANDIGANBYAN
to suffer imprisonment of one year.

He contends that a prior demand from COA or provincial auditor for the public officer to render an account
is an element of the crime penalized under article 218 of RPC. His MR was denied by SANDIGANBAYAN,
hence, this Petition.

ISSUE W/N a prior demand is an element of the offense punishable by Article 218 of RPC.

RULING NO. The SC held that demand for accounting is not necessary. Nowhere in the provision does it
require that there first be a demand before an accountable officer is held liable for a violation of the crime.
The law is very clear. Where none is provided, the court may not introduce exceptions or conditions,
neither may it engraft into the law qualifications not contemplated.

Article 218 consists of the following elements:

1. That the offender is a public officer, whether in the service or separated therefrom;
2. That he must be an accountable officer for public funds or property;
3. hat he is required by law or regulation to render accounts to the Commission on Audit, or to a provincial
auditor; and
4. That he fails to do so for a period of two months after such accounts should be rendered.

Petition was denied. Criminal case was affirmed with modification. Accused is sentenced to an
indeterminate prison term of four (4) months and one (1) day of arresto mayor as minimum to one (1)
year, one (1) month and eleven (11) days of prision correccional as maximum.