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    Corpuz Vs People

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    Dayana Dawnie
    Generoso Corpuz was an accounting clerk who was designated as acting supervising cashier and handled government accounts and funds. After his designation ended, an audit found a shortage of over P72,000 in the accounts. Corpuz could only pay back P10,000 and was charged with malversation. He claimed others were responsible for the missing funds. The court found Corpuz guilty, as the evidence showed one check was entered in his books 3 months late and his claims of absence could not be proven. The court also said failure to turn over missing public funds upon demand is evidence of putting them to personal use.

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    Corpuz Vs People

    Uploaded by

    Dayana Dawnie
    88 views1 page
    Generoso Corpuz was an accounting clerk who was designated as acting supervising cashier and handled government accounts and funds. After his designation ended, an audit found a shortage of over P72,000 in the accounts. Corpuz could only pay back P10,000 and was charged with malversation. He claimed others were responsible for the missing funds. The court found Corpuz guilty, as the evidence showed one check was entered in his books 3 months late and his claims of absence could not be proven. The court also said failure to turn over missing public funds upon demand is evidence of putting them to personal use.

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    Corpuz vs People

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    Generoso Corpuz was an accounting clerk who was designated as acting supervising cashier and handled government accounts and funds. After his designation ended, an audit found a shortage of over P72,000 in the accounts. Corpuz could only pay back P10,000 and was charged with malversation. He claimed others were responsible for the missing funds. The court found Corpuz guilty, as the evidence showed one check was entered in his books 3 months late and his claims of absence could not be proven. The court also said failure to turn over missing public funds upon demand is evidence of putting them to personal use.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    88 views1 page

    Corpuz Vs People

    Uploaded by

    Dayana Dawnie
    Generoso Corpuz was an accounting clerk who was designated as acting supervising cashier and handled government accounts and funds. After his designation ended, an audit found a shortage of over P72,000 in the accounts. Corpuz could only pay back P10,000 and was charged with malversation. He claimed others were responsible for the missing funds. The court found Corpuz guilty, as the evidence showed one check was entered in his books 3 months late and his claims of absence could not be proven. The court also said failure to turn over missing public funds upon demand is evidence of putting them to personal use.

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    CORPUZ VS. REPUBLIC [194 SCRA 73; G.R. NO.

    74259; 14 FEB 1991]

    Facts: Generoso Corpuz is the Supervising Accounting Clerk in the Office of the Provincial Treasurer of
    Nueva Viscaya. He was designated Acting Supervising Cashier in the said office. In this capacity, he
    received collections, disbursed funds and made bank deposits and withdrawals pertaining to government
    accounts. On April 13, 1981 his designation as Acting Supervising Cashier was terminated and a transfer
    of accountabilities was effected between him and his successor. The Certificate of turnover revealed a
    shortage of P72,823.00. He was able to pay only P10,159.50. After a final demand letter for the total of
    P50,596.07 which was not met, a case of malversation was filed against him. Corpuz did
    not deny such facts but he insists that the shortage was malversed by other persons. He alleged that
    Paymaster Diosdado Pineda through 1 of 4 separate checks (PNB) issued and encashed such checks while
    he was of leave. Also, Acting Deputy Provincial Treasurer Bernardo Aluning made to post the amount on
    his cashbook although he had not received the said amount. He was convicted in Sandiganbayan.

    Issue: Whether or Not Corpuz is guilty of malversation.

    Held: It is a subtle way of camouflaging the embezzlement of the money equivalent when 1 of the 4
    checks issued and encashed in the same day was entered in the accused’s cash book 3 months after such
    encashments. Also, Corpuz claim that he was absent when Paymaster Diosdado Pineda through 1 of 4
    separate checks (PNB) issued and encashed such checks, was not proven.

    Post-Audit is not a preliminary requirement to filing a malversation case. The failure of the public officer
    to have duly forthcoming any public funds with which he is chargeable, upon demand by an authorized
    officer shall be a prima facie evidence that he has put such missing funds to personal use.

    The equipoise rule(balancing test) which is the presumption of innocence is applicable only where the
    evidence of the parties is evenly balance, in which case the scale of justice should be tilt in favor of the
    accused. There is no such balance in the case at bar. The evidence of the prosecution is overwhelming
    and has not been overcome by the petitioner with his claims. The presumed innocence must yield to the
    positive finding that he is guilty of malversation.

    Wherefore his petition is denied. He is guilty as principal of Malversation of Public Funds.

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