Ysidro Vs People
Ysidro Vs People
Ysidro Vs People
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* THIRD DIVISION.
638
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1 Records, p. 1.
639
that the SFP still had sacks of rice and boxes of sardines in
its storeroom. And since she had already distributed food
to the mother volunteers, what remained could be given to
the CSAP beneficiaries.
Garcia and Polinio went to petitioner Arnold James M.
Ysidoro, the Leyte Municipal Mayor, to seek his approval.
After explaining the situation to him, Ysidoro approved the
release and signed the withdrawal slip for four sacks of
rice and two boxes of sardines worth P3,396.00 to CSAP.2
Mayor Ysidoro instructed Garcia and Polinio, however, to
consult the accounting department regarding the matter.
On being consulted, Eldelissa Elises, the supervising clerk
of the Municipal Accountant’s Office, signed the
withdrawal slip based on her view that it was an
emergency situation justifying the release of the goods.
Subsequently, CSAP delivered those goods to its
beneficiaries. Afterwards, Garcia reported the matter to
the MSWDO and to the municipal auditor as per auditing
rules.
On August 27, 2001 Alfredo Doller, former member of
the Sangguniang Bayan of Leyte, filed the present
complaint against Ysidoro. Nierna Doller, Alfredo’s wife
and former MSWDO head, testified that the subject SFP
goods were intended for its target beneficiaries, Leyte’s
malnourished children. She also pointed out that the
Supplemental Feeding Implementation Guidelines for
Local Government Units governed the distribution of SFP
goods.3 Thus, Ysidoro committed technical malversation
when he approved the distribution of SFP goods to the
CSAP beneficiaries.
In his defense, Ysidoro claims that the diversion of the
subject goods to a project also meant for the poor of the
municipality was valid since they came from the savings of
the SFP and the Calamity Fund. Ysidoro also claims good
faith, believing that the municipality’s poor CSAP
beneficiaries were also
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2 Id., at p. 250.
3 Id., at pp. 260-329.
640
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4 Art. 220. Illegal use of public funds or property.—Any public officer
who shall apply any public fund or property under his administration to
any public use other than for which such fund or property were
appropriated by law or ordinance shall suffer the penalty of prision
correccional in its minimum period or a fine ranging from one-half to the
total of the sum misapplied, if by reason of such misapplication, any
damages or embarrassment shall have resulted to the public service. In
either case, the offender shall also suffer the penalty of temporary special
disqualification.
If no damage or embarrassment to the public service has resulted, the
penalty shall be a fine from 5 to 50 percent of the sum misapplied.
5 Parungao v. Sandiganbayan, 274 Phil. 451, 460; 197 SCRA 173, 180
(1991).
6 Records, pp. 258-259.
7 SEC. 318. Preparation of the Budget by the Local Chief Executive.
—Upon receipt of the statements of income and expenditures from the
treasurer, the budget proposals of the heads of departments and offices,
and the estimates of income and budgetary ceilings from
642
642 SUPREME COURT REPORTS ANNOTATED
Ysidoro vs. People
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the local finance committee, the local chief executive shall
prepare the executive budget for the ensuing fiscal year in
accordance with the provisions of this Title. The local chief
executive shall submit the said executive budget to the
sanggunian concerned not later than the sixteenth (16th) of October of
the current fiscal year. Failure to submit such budget on the date
prescribed herein shall subject the local chief executive to such criminal
and administrative penalties as provided for under this Code and other
applicable laws. (Emphasis supplied)
SEC. 319. Legislative Authorization of the Budget.—On or before the
end of the current fiscal year, the sanggunian concerned shall enact,
through an ordinance, the annual budget of the local government unit for
the ensuing fiscal year on the basis of the estimates of income and
expenditures submitted by the local chief executive.
8 Records, p. 254.
9 TSN, May 23, 2006, p. 15 (Rollo, pp. 127-128) and TSN, August 2,
2007, pp. 15-16 (Rollo, p. 130).
10 Guidelines on the Management of CRS Supported Supplemental
Feeding Program Implemented by the Local Government Units;
Sandiganbayan Rollo, Vol. I, pp. 260-329.
11 Id., at p. 263.
643
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12 495 Phil. 70; 455 SCRA 78 (2005).
644
645
Judgment affirmed.
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13 FLORENZ REGALADO, CRIMINAL LAW CONSPECTUS (2003 rev. ed), citing
People v. Pavlic, 227 Mich., 563, N.W. 371, 35 ALR.
14 Luciano v. Estrella, 145 Phil. 454, 464-465; 34 SCRA 769, 780
(1970).
** Designated Acting Member, per Special Order 1299 dated August
28, 2012.