Malversation; elements. The following elements are essential for conviction in
malversation cases: (1) the offender is a public officer; (2) he had custody or control of funds or property by reason of the duties of his office; (3) those funds or property were public funds or property for which he was accountable; and (4) he appropriated, took, misappropriated or consented or, through abandonment or negligence, permitted another person to take them. All the foregoing elements were satisfactorily established by the prosecution in this case. Petitioners have not rebutted the legal presumption that, with the Disbursing Officers (Haron) failure to account for the illegally withdrawn amounts covered by the subject checks when demanded by the COA, they misappropriated and used the said funds for their personal benefit. Zacaria A. Candao, et al v. People of the Philippines and Sandiganbayan, G.R. Nos. 186659-710, October 19, 2011.