Fernan

7/7/2016
G.R. No. 145927
RepublicofthePhilippines
SUPREMECOURT
Manila
SECONDDIVISION
SIMONFERNAN,JR.andG.R.No.145927
[1]
EXPEDITOTORREVILAS,
Petitioners,Present:
QUISUMBING,J.,Chairperson,
CARPIO,
versusCARPIOMORALES,
TINGA,and
VELASCO,JR.,JJ.
Promulgated:
PEOPLEOFTHEPHILIPPINES,
Respondent.August24,2007
xx
DECISION
VELASCO,JR.,J.:
[2]
The instant petition under Rule 45 originated from 119 criminal cases 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 the Cebu First Highway
Engineering District in 1977. Because of the sheer magnitude of the illegal transactions, the
numberofpeopleinvolved,andtheingeniousschemeemployedindefraudingthegovernment,
thisinfamous86millionhighwayscamhasfewparallelsintheannalsofcrimeinthecountry.
TheCase
PetitionersSimonFernan,Jr.andExpeditoTorrevillasseekthereversaloftheDecember4,1997
[3]
Decision of the SB in the consolidated Criminal Case Nos. 1640, 1641, 1642, 1643, 1818,
http://sc.judiciary.gov.ph/jurisprudence/2007/august2007/145927.htm
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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,
[4]
2930,2931,2932,2936,2937,2938,and2939, allentitledPeopleofthePhilippinesv.Rocilo
Neis, et al., finding them guilty of multiple instances of estafa through falsification of public
[5]
documents andthesubsequentAugust29,2000SBResolutionwhichdeniedtheirseparate
pleasforreconsideration.
PetitionerFernan,Jr.disputestheadversejudgmentinonlysix(6)cases,namely:2879,
2880, 2881, 2885, 2914, and 2918 while petitioner Torrevillas seeks exoneration in nine (9)
cases,namely:2855,2856,2858,2859,2909,2910,2914,2919,and2932.
Bothpetitionersasserttheirstrongbeliefthattheirguilthasnotbeenestablishedbeyond
reasonabledoubtand,hence,exculpationisinorder.
TheFacts
[6]
TheSBculledthefacts thisway:
OnJune21,1978, COA Regional Director Sofronio Flores Jr. of COA Regional Office
No.7,directedauditorsVictoriaC.QuejadaandRuthI.Paredestoverifyandsubmitareporton
suballotment advises issued to various highway engineering districts in Cebu, particularly, the
CebuCity,Cebu1st,Cebu2ndandtheMandaueCityHighwayEngineeringDistricts.Complying
with the directive, they conducted an investigation and in due course submitted their findings.
Theirreport(ExhibitC)confirmedtheissuanceoffakeLettersofAdviceofAllotments(LAAs)
inthedistrictsmentioned.TheydiscoveredthattwosetsofLAAswerereceivedbythedistricts.
OnesetconsistsofregularLAAswhichclearlyindicatedthecoveringsuballotmentadvicesand
were duly signed by Mrs. Angelina Escao, Finance Officer of the MPH Regional Office. The
LAAswerenumberedinpropersequenceanddulyrecordedinthelogbookoftheAccounting,
Budget and Finance Division. The other set consists of fake LAAs which do not indicate the
covering suballotment advice and were signed by Chief Accountant Rolando Mangubat and
Engr. Jose Bagasao, instead of the Finance Officer. These fake LAAs were not numbered in
proper sequence they were mostly undated and were sometimes duplicated.They could not be
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tracedtothefilesandrecordsoftheAccounting,BudgetandFinanceDivision.The accounting
entry for the disbursements made on the fake LAAs was debited to the AccountsPayable
Unliquidated Obligations (881400) and credited to the Checking Account with the Bureau of
Treasury(870790). Nevertheless, the expenditures were taken from obligations of the current
year(1978)becauseallthesupportingpapersofthepaymentvouchersweredatedinthatyear.
The entries in the journal vouchers filed with the MPH Regional Office were adjusted every
monthto881400(unliquidatedorprioryearsobligation),883000(liquidatedorcurrentyear
obligations) and 870700 (Treasury/Agency Account). All of these were approved for the
FinanceOfficerbyChiefAccountantRolandoMangubat.Mangubat,however,hadnoauthority
toapprovethembecausesinceOctober1977,hehadalreadybeendetailedtotheMPHCentral
Office.Therewereindicationsthatthepracticehadbeengoingonforyears.
xxxx
Due to these serious irregularities, then President Marcos created a Special Cabinet
Committee on MPH Region VII Ghost Projects Anomalies which in turn organized a Special
TaskForcecomposedofrepresentativesfromtheFinanceMinistryIntelligenceBureau(FMIB),
National Bureau of Investigation (NBI), the Bureau of Treasury and the Commission on Audit.
Themissionofthetaskforcewastoconductawiderandmoreextendedinvestigationinallthe
fifteen(15)highwayengineeringdistrictsofMPHRegionVII,includingtheCebuFirstHighway
Engineering District, the 1977 questionable disbursements of which are the subject matter of
thesecases.
xxxx
Forabetterunderstandingofthesehighwayscases,theflowinthereleaseoffundstothevarious
agencies of the government and the control devices set up for disbursement and accounting of
public funds should first be explained. A chart (Exhibit B) graphically shows the flow of
allotmentsfromtheMinistrydowntothedistrictlevel.
Onthebasisofappropriationlawsanduponrequestmadebyheadsofagencies,thethen
Ministry of Budget released funds to the various agencies of the government by means of an
AdviceofAllotment(AA)andaCashDisbursementCeiling(CDC).TheAdviceofAllotmentis
an authority for the agency to incur obligations within a specified amount in accordance with
approved programs and projects. The Cash Disbursement Ceiling is an authority to pay. Upon
receiptoftheAAandCDCfromtheBudget,theCentralOfficeoftheagencypreparestheSub
Advice 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.
Uponreceipt,theBudgetOfficeroftheregionpreparesthecorrespondingLettersofAdviceof
Allotment(LAA)whichareforwardedtothevariousdistrictsoftheregion(Theamountthatgoes
toeachdistrictisalreadyindicatedintheAdviceofAllotment).OnlyuponreceiptoftheLAAis
thedistrictofficeauthorizedtoincurobligations.
Now, how are funds released by the Regional Office to the different districts and
ultimatelypaidouttocontractors,theDistrictEngineersubmitstotheRegionalDirectorarequest
for allotment in accordance with the program of work prepared by the former. This procedure
starts with the preparation of a Requisition for Supplies and Equipment (RSE) in the District
OfficebytheSeniorCivilEngineer,approvedbytheDistrictEngineer,andsignedbytheChief
AccountantoftheHighwayEngineeringDistrict,whocertifiesastotheavailabilityoffunds.The
RSEisthensubmittedtotheRegionalDirectorforapproval.Onceitisapproved,aRequestfor
ObligationofAllotment(ROA)ispreparedbytheChiefAccountantofthedistrictSeniorCivil
Engineer. The ROA signifies that a certain amount of district funds has been set aside or
earmarkedfortheparticularexpendituresstatedintheRSE.OnthebasisoftheROA,theDistrict
Officeputsupadvertisements,[conducts]biddings,makesawardsandpreparespurchaseorders
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whichareservedonthewinningbidder.TheDistrictOfficealsopreparesasummaryofdeliveries
with the corresponding delivery receipts and tally sheets, conducts inspection and prepares the
General Voucher for the payment of deliveries. Once the General Voucher (GV) has been
prepared,thecorrespondingcheckintheformofaTreasuryCheckAccountforAgency(TCAA)
isdrawnbytheDisbursingOfficerandfinallyreleasedtothecontractor.
Attheendofeverymonth,theReportofChecksIssuedbyDeputizedDisbursingOfficer
(RCIDD)isprepared,listingallthechecksissuedduringthatperiod.TheRCIDDOissubmitted
totheaccountingdivisionoftheregion.UponreceiptoftheRCIDDO,theRegionalOfficedraws
a journal voucher, debiting the account obligation (liquidated or unliquidated obligation,
whicheverisapplicable),andcreditingtheaccountTreasuryCheckAccountforAgency(TCAA).
The RCIDDO is recorded in the Journal of Checks Issued by Deputized Disbursing Officers
(JCIDDO)andpostedinthegeneralledgerattheendofeachmonth.
SimultaneouswiththeflowoftheRCIDDO,theROAsaresummarizedintheReportsof
Obligations Incurred (ROI) in the District Office, once or twice a month, depending upon the
volumeoftransactions.The ROI is then submitted to the Regional Office. Upon receipt of the
ROI,theaccountantoftheRegionalOfficedrawsajournalvouchertakingupthefollowingentry:
debiting the appropriation allotted (090000) and crediting the obligation incurred (082000).
Thisisrecordedinthegeneralvoucherandpostedtothegeneralledgerattheendofeachmonth.
Thejournalvoucherisprepared,closingtheaccount870709to871100199attheendofeach
month.Itisalsorecordedandpostedtothegeneralledger.Attheendofthemonth,thebalances
of each account shown in the general ledger are summarized in a statement called the trial
balance. The trial balance is submitted to the MPH Central Office in Manila where it is
consolidatedwithothertrialbalancessubmittedbyotherregionaloffices.
xxxx
Theelaborateaccountingproceduredescribedabovewithitssystemofcontrolswassetup
obviouslytomakesurethatgovernmentfundsareproperlyreleased,disbursedandaccountedfor.
Inthehandsofuntrustworthyguardiansofthepublicpurse,however,itprovedtobeinadequate.
Therewereloopholeswhichanunscrupulouspersonadroitingovernmentaccountingcouldtake
advantageoftosurreptitiouslydrawenormoussumsofmoneyfromthegovernment.
Sometime in February, 1977, accused Rolando Mangubat (Chief Accountant), Delia

Preagido(AccountantIII),JoseSayson(BudgetExaminer),andEdgardoCruz(ClerkII),allof
MPH Region VII, met at the Town and Country Restaurant in Cebu City and hatched an
ingeniousplantosiphonofflargesumsofmoneyfromgovernmentcoffers.Mangubathadfound
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
amountcoveredbyeachgeneralvoucherislessthanP50,000.00todoawaywiththeapprovalof
theRegionalAuditorthechargingofdisbursementstounliquidatedobligationsduetheprevious
yeartoprovidethesupposedsourceoffundsandthemanipulationofthebooksofaccountby
negation or adjustment, i.e., the cancellation of checks through journal vouchers to conceal
disbursements in excess of the cash disbursement ceiling (CDC), so as not to reflect such
disbursementsinthetrialbalancessubmittedtotheRegionalOffice.
Mangubat enticed Preagido, Cruz and Sayson to join him.All three agreed to help him
carryouthisplan.TheytypedthefakeLAAsduringSaturdays.CruzandSaysonalsotookcharge
ofnegotiatingorsellingthefakeLAAstocontractorsat26%ofthegrossamount.Preagido on
her part manipulated the General Ledger, Journal Vouchers and General Journal thru negative
entriestoconcealtheillegaldisbursements.Thus,intheinitialreportoftheauditors(ExhibitD),
it was discovered that the doubtful allotments and other anomalies escaped notice due to the
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followingmanipulations:
The letteradvices covering such allotments (LAA) were generally not signed by
the Finance Officer nor recorded in the books of accounts. Disbursements made on the
basis of these fake LAAs were charged to the unliquidated Obligations (Account 881
400), although the obligations being paid were not among those certified to the
unliquidatedobligations(Account881400)attheendoftheprecedingyear.Toconceal
the overcharges to authorized allotments, account 881400 and the excess of checks
issued over authorized cash disbursements ceiling, adjustments were prepared monthly
throughjournalvoucherstotakeupthenegativedebittoAccount881400andanegative
credittotheTreasuryCheckingAccountforAgenciesAccount870790. These journal
vouchersineffectcancelledthepreviousentrytorecordthedisbursementsmadeonthe
basisofthefakeLAAs.Thus,theaffectedaccounts(Accounts881400and870790),as
appearinginthetrialbalancewouldnotshowtheirregularity.Thechecks,however,were
actuallyissued.
Thefourformedthenucleusofthenefariousconspiracy.Othergovernmentemployees,tempted
by the prospect of earning big money, allowed their names to be used and signed spurious
documents.
Althoughtheanomalieshadbeengoingonforsometime(February1977toJune1978),thePNB
andBureauofTreasuryhadnoinklingaboutituntiltheNBIbustedtheillegaloperations.(Some
oftherecipientsofthestolenfundsspentlavishlyandboughttwocarsatatime).Thereasonfor
thisisthat,atthattime,thePNBandBureauofTreasurywerenotfurnishedcopyofthemother
CDC and the local branch of the PNB did not receive independent advice from the PNB head
officeinManila.TherewerenodepositsofmoneymadewiththePNBfromwhichwithdrawals
couldbecharged.OnlyCDCswerepresentedtoit,andnotknowingthatsomeoftheCDCswere
fake, the PNB branch paid out the checks drawn against them. The bank had also no way of
knowingwhatamountwasappropriatedforthedistrictconsequently,itdidnotknowifthelimit
had already been exceeded. Only an insider steep in government accounting, auditing and
banking procedures, particularly their flaws and loopholes, could have pulled off such an
ingeniousandaudaciousplan.
xxxx
Focusing our attention now on the anomalies committed in the Cebu First District Engineering
District,hereinafterreferredtoastheCebuFirstHEDforbrevity,theCourtfindsthatthesame
pattern of fraud employed in the other 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) corresponding Sub
Advices of Cash Disbursement Ceiling (SACDCs), amounting to P5,160,677.04 for the period
January1,1977toDecember31,1977.Butapartfromthis,theCebuFirstHEDappearstohave
also received for the same period another set of eightyfour (84) LAAs amounting to
P4,680,694.76 which however, could not be traced to any SubAdvice of Allotment (SAA) or
matched to the Advices of Cash Disbursement Ceiling (ACDCs) received from the MPH and
RegionalOffice.Thisishighlyirregularandnotinconsonancewithaccountingprocedures.
Itwasalsomadetoappearthatthepaymentsweremadeforallegedprioryearsobligationsand
chargeabletoAccount881400,obviouslybecause,theywerenotproperlyfunded.Furthermore,
thelistofprojectsinRegionVIIfor1977showedthatCebuFirstHEDcompletedrehabilitation
and/or improvement of roads and bridges in its districts from February to May 1977, with
expendituresamountingtoP613,812.00.Ontheotherhand,theexpendituresforbarangayroads
inthesame districtin 1977 amountedto P140,692.00,andthesewere allcompletedwithinthe
period from November to December, 1977.These completed projects were properly funded by
legitimate LAAs and CDCs in the total amount of only P754,504.00. However, an additional
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amountofP3,839,810.74wasspentbytheCebuFirstHEDformaintenanceofroadsandbridges
forthesameyear(1977)butthesamecouldnotbetracedtoanyauthoritativedocumentcoming
fromtheMPH.
xxxx
Atotalof132GeneralVouchers,emanatingfromfakeLAAsandACDCs,weretracedbackto
Rolando Mangubat, Regional Accountant of Region VII and Adventor Fernandez, Regional
Highway Engineer, also of Region VII. Those LAAs and ACDCs became the vehicles in the
disbursementoffundsamountingtoP3,839,810.74,throughthevoucherspurportedlyissuedfor
thepurchaseanddeliveryoftheaforementionedmaterialsallegedlyusedforthemaintenanceand
repair of the national highways within the Cebu First HED. Despite the enormous additional
expenditureofP3,839,810.74,theroadsandbridgesinthedistrict,asfoundoutbytheNBI,did
not show any improvement.As testified to by several barangay captains, the road maintenance
consistedmerelyofspreadinganapogorlimestoneonpotholesofthenationalhighway.
Obviously,thevouchersforpaymentsofallegedmaintenanceofroadsandbridgesinthe
additionalamountofP3,839,810.74werepreparedfornootherpurposethantosiphonthesaid
amountfromthegovernmentcofferintothepocketsofsomeofficialsandemployeesofRegion
VII and the Cebu First HED, as well as the suppliers and contractors who conspired and
confederatedwiththem.
The nuclei of this massive conspiracy, namely: Rolando Mangubat, Jose Sayson, and
EdgardoCruz,allofMPHRegionVII,werefoundguiltyinall119countsandwereaccordingly
sentencedbytheSB.Theotherconniver,DeliaPreagido,afterbeingfoundguiltyinsomeofthe
cases, became a state witness in the remainder. On the basis of her testimony and pertinent
documents, Informations were filed, convictions were obtained, and criminal penalties were
imposedontherestoftheaccused.
Ontheotherhand,petitionerswerebothCivilEngineersoftheMPHassignedtotheCebuFirst
Highway Engineering District. Petitioner Fernan, Jr. was included among the accused in
CriminalCaseNos.2879,2880,2881,2885,2914,and2918allegedlyforhavingsignedsix(6)
tally sheets or statements of deliveries of materials, used as bases for the preparation of the
corresponding number of general vouchers. Fund releases were made to the suppliers,
contractors,andpayeesbasedonthesegeneralvouchers.
TheInformationagainstFernan,Jr.inSBCriminalCaseNo.2879readsasfollows:
TheundersignedaccusesRociloNeis,RolandoMangubat,AdventorFernandez,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,
MarianoMontera,MarianoJarina,LeoVillagonzalo,AsterioBuqueron,ZosimoMendez,Simon
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Fernan, Jr. and Juliana de los Angeles for estafa thru falsification of public and commercial
documents,committedasfollows:
Thaton,aboutandduringtheperiodfromDecember1,1976uptoJanuary31,
1977, both dates inclusive, in the City of Cebu and in Cebu Province, and within the
jurisdictionofthisHonorableCourt,theaccusedRociloNeis,AssistantDistrictEngineer
ofCebuHEDIRolandoMangubat,theChiefAccountantofRegionVIIoftheMinistry
of Public Highways and Adventor Fernandez, Regional Highway Engineer of same
RegionalOffice,connivingwitheachothertodefraudthePhilippineGovernmentwiththe
indispensable cooperation and assistance ofAngelina 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, Regional Director, MPH, Region VII Heracleo Faelnar, then Assistant Director
MPH RegionVII Basilisa Galvan, Budget Officer, MPH, Region VII Matilde Jabalde,
Supervising Accounting Clerk, MPH, Region VII Josefina Luna, Accountant II, MPH,
RegionVIIJoseSayson,BudgetExaminer,MPH,RegionVII,EdgardoCruz,Accountant
I,MPH,RegionVIILeoniladelRosario,ChiefFinanceandManagementService,MPH,
Central Office Engracia Escobar, Chief Accountant, MPH, Central Office Abelardo
Cardona, Assistant Chief Accountant, MPH, Central Office Leonardo Tordecilla,
SupervisingAccountant,MPH,CentralOfficeAgripinoPagdanganan,BudgetOfficerIII,
MPH, Central Office Ramon Quirante, Property Custodian of Cebu I HED Mariano
Montera, Senior Civil Engineer Engineer of Cebu I HED Mariano Jarina, Clerk in the
Property Division of Cebu I HED Leo Villagonzalo, Auditors Aide of Cebu I HED
Zosimo Mendez, Auditor of Cebu I HED Asterio Buqueron, Administrative Officer of
Cebu I HED Simon Fernan, Jr., Civil Engineer of Cebu I HED and Juliana de los
Angeles,anallegedsupplier,allofwhomtookadvantageoftheirofficialpositions,with
the exception of Juliana de los Angeles, mutually helping each other did then and there
willfully,unlawfullyandfeloniouslyfalsifyand/orcausethefalsificationofthefollowing
documents,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
by making it appear that Regional Office No. VII of the Ministry of Public Highways
regularly issued an advice of cash disbursement ceiling (ACDC) and the corresponding
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[7]
letterofadviceofallotment(LAA)tocoverthepurchaseof1,400cu.m.ofitem108
foruseintherepairoftheCebuHagnayaWharfroadfromKm.50.30toKm.60.00,
whenintruthandinfact,asalltheaccusedknew,thesamewerenottrueandcorrectby
makingitappearinthevoucherthatfundswereavailableandthattherewereappropriate
requests for allotments (ROA) to pay the aforesaid purchase that a requisition for said
item was made and approved that a regular bidding was held that a corresponding
purchase order was issued in favor of the winning bidder that the road construction
materialsweredelivered,inspectedandusedinthesupposedprojectandthatthealleged
supplierwasentitledtopaymentwhenintruthandinfact,asalltheaccusedknow,allof
the foregoing were false and incorrect and because of the foregoing falsifications, the
abovenamed accused were able to collect from the Cebu I HED the total amount of
TWENTY EIGHT THOUSAND PESOS (P28,000.00), Philippine Currency, in
payment of the nonexisting deliveries that the said amount of P28,000.00 was not
reflected in the monthly trial balance submitted to the Central Office by Region VII
showing its financial condition as the same was negated thru the journal voucher, as a
designed means to coverup the fraud and the accused, once in possession of the said
amount,misappropriated,convertedandmisappliedthesamefortheirpersonalneeds,to
thedamageandprejudiceofthePhilippineGovernmentinthetotalamountofTWENTY
EIGHTTHOUSANDPESOS(P28,000.00),PhilippineCurrency.
CONTRARYTOLAW.
TheInformationsinthesix(6)casesinvolvingFernan,Jr.wereessentiallyidenticalsaveforthe
details as highlighted in boldface above. For ease of reference, Fernan, Jr.s criminal cases are
detailedbelow:
CriminalCaseNo.
Datesof
Commission
December1,1976up
toJanuary31,1977
MainDocuments
Falsified
1.GeneralVoucher
No.B15
2.CheckNo.
9933064
2880
December1,1976up
toJanuary31,1977
2881
January2,1977upto
February28,1977
1.Requestfor
Allocationof
Allotment10112
10576
2.GeneralVoucher
No.B55
3.CheckNo.
9933104
1.Requestfor
Allocationof
Allotment101256
77
2.GeneralVoucher
No.B245
3.CheckNo.
9933294
2885
January2,1977upto
January31,1977
2879
1.Requestfor
Allocationof
Allotment10112
ItemsAllegedly
Purchased
1,400cu.m.ofitem
108foruseinthe
repairoftheCebu
HagnayaWharfroad
fromKm.50.30to
Km.60.00
1,400cu.m.ofitem
108foruseinthe
repairoftheBogo
CurvaMedellonroad
fromKm.110.00to
Km.119.00
AmountofFraud
Approximately1,500
cu.m.ofitem108for
useintherepairand
rehabilitationof
damagedroadsand
bridgesbyTyphoon
AringattheTabogon
Bogoprovincialroad
fromKm.92toKm.
98
materialsforusein
therepairand
rehabilitationofthe
PhP31,000.00
PhP28,000.00
PhP28,000.00
PhP30,000.00
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2914
October1,1977upto
November30,1977
2918
January2,1977upto
February28,1977
11276
2.GeneralVoucher
No.B76
3.CheckNo.
9933125
1.GeneralVoucher
No.B927
2.CheckNo.
9403425
1.GeneralVoucher
No.B107
2.CheckNo.
9933157
DaanBantayanroad
fromKm.127.00to
Km.136
1,200cu.m.ofitem
108foruseinthe
rehabilitationofthe
CajelLugo,Barbon
barangayroad
1,500cu.m.ofitem
108forthe
rehabilitationofthe
CebuNorthHagnaya
WharfroadfromKm.
71toKm.76
PhP27,000.00
PhP30,000.00
On the other hand, petitioner Torrevillas was one of the accused in Criminal Case Nos.
2855,2856,2858,2859,2909,2910,2914,2919,and2932.
TheInformationagainstTorrevillasinSBCriminalCaseNo.2855readsasfollows:
TheundersignedaccusesRociloNeis,RolandoMangubat,AdventorFernandez,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,AbelardoCardona,LeonardoTordecilla,AgripinoPagdanganan,RamonQuirante,Jorge
de la Pea, Leo Villagonzalo, Asterio Buqueron, Expedito Torrevillas, Mariano Montera and
RufinoV.Nuezforestafathrufalsificationofpublicandcommercialdocuments,committedas
follows:
Thaton,aboutandduringtheperiodfromJune1,1977uptoJune30,1977,both
datesinclusive,intheCityofCebuandinCebuProvince,andwithinthejurisdictionof
thisHonorableCourt,theaccusedRociloNeis,AssistantDistrictEngineerofCebuHED
I Rolando Mangubat, the Chief Accountant of Region VII of the Ministry of Public
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 ofAngelina 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, Regional Director, MPH, Region VII Heracleo Faelnar, then Assistant Director
MPH RegionVII Basilisa Galvan, Budget Officer, MPH, Region VII Matilde Jabalde,
Supervising Accounting Clerk, MPH, Region VII Josefina Luna, Accountant II, MPH,
RegionVIIJoseSayson,BudgetExaminer,MPH,RegionVII,EdgardoCruz,Accountant
I,MPH,RegionVIILeoniladelRosario,ChiefFinanceandManagementService,MPH,
Central Office Engracia Escobar, Chief Accountant, MPH, Central Office Abelardo
Cardona, Assistant Chief Accountant, MPH, Central Office Leonardo Tordecilla,
SupervisingAccountant,MPH,CentralOfficeAgripinoPagdanganan,BudgetOfficerIII,
MPH, Central Office Ramon Quirante, Property Custodian of Cebu I HED Jorge de la
Pea, Auditor of Cebu I HED LeoVillagonzalo, Auditors Aide of Cebu I HED Asterio
Buqueron,AdministrativeOfficerofCebuIHEDExpeditoTorrevillas,representativeof
theEngineersOffice,CebuIHEDMarianoMontera,SeniorCivilEngineerEngineerof
9/37
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G.R. No. 145927
CebuIHEDandRufinoV.Nuez,anallegedsupplier,allofwhomtookadvantageoftheir
officialpositions,withtheexceptionofRufinoV.Nuez,mutuallyhelpingeachotherdid
thenandtherewillfully,unlawfullyandfeloniouslyfalsifyand/orcausethefalsificationof
thefollowingdocuments,towit:
1.RequestforAllocationofAllotment10110186761019076101927610
188761018076
2.LetterofAdviceofAllotment
3.AdviceofCashDisbursementCeiling
4.GeneralVoucherNo.B613
5.CheckNo.9403099
6.AbstractofBids
7.PurchaseOrder
8.StatementofDelivery
9.ReportofInspection
10.RequisitionforSuppliesorEquipment
11.TrialBalance
by making it appear that Regional Office No. VII of the Ministry of Public Highways
regularly issued an advice of cash disbursement ceiling (ACDC) and the corresponding
[8]
letterofadviceofallotment(LAA)tocoverthepurchaseof153.63m.t.ofitem310
foruseinasphaltingoftheToledoTabuelanroadatKm.108.34toKm.109.52,when
intruthandinfact,asalltheaccusedknew,thesamewerenottrueandcorrectbymaking
itappearinthevoucherthatfundswereavailableandthattherewereappropriaterequests
forallotments(ROA)topaytheaforesaidpurchasethatarequisitionforsaiditemwas
madeandapprovedthataregularbiddingwasheldthatacorrespondingpurchaseorder
was issued in favor of the winning bidder that the road construction materials were
delivered, inspected and used in the supposed project and that the alleged supplier was
entitledtopaymentwhenintruthandinfact,asalltheaccusedknow,alloftheforegoing
were false and incorrect and because of the foregoing falsifications, the abovenamed
accusedwereabletocollectfromtheCebuIHEDthetotalamountofFORTYEIGHT
THOUSAND FOUR HUNDRED THIRTY ONE PESOS & 85/100 (P48,431.85),
Philippine Currency, in payment of the nonexisting deliveries that the said amount of
P48,431.85wasnotreflectedinthemonthlytrialbalancesubmittedtotheCentralOffice
by Region VII showing its financial condition as the same was negated thru the journal
voucher,asadesignedmeanstocoverupthefraudandtheaccused,onceinpossession
ofthesaidamount,misappropriated,convertedandmisappliedthesamefortheirpersonal
needs,tothedamageandprejudiceofthePhilippineGovernmentinthetotalamountof
FORTYEIGHTTHOUSANDFOURHUNDREDTHIRTYONEPESOS&85/100
(P48,431.85),PhilippineCurrency.
CONTRARYTOLAW.
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G.R. No. 145927
The Torrevillas cases were substantially the same save for the details highlighted in the
aforequoted typical accusatory pleading. For ease of reference, Torrevillas criminal cases are
particularizedasfollows:
CriminalCaseNo.
2855
Datesof
Commission
June1,1977upto
June30,1977
2856
June1,1977upto
June30,1977
2858
June1,1977upto
July31,1977
2859
June1,1977upto
June31,1977
2909
September1,1977up
toNovember30,
1977
2910
September1,1977up
toNovember30,
1977
MainDocuments
Falsified
1.Requestfor
Allocationof
Allotment10110
186761019076
101927610188
761018076
2.GeneralVoucher
No.B613
3.CheckNo.
9403099
1.Requestfor
Allocationof
Allotment1011015
769201768152
768153769181
76918476
2.GeneralVoucher
No.B619
3.CheckNo.
9403105
1.Requestfor
AllocationAllotment
1016234766237
766239766241
76624076
2.GeneralVoucher
No.B629
3.CheckNo.
9403115
1.Requestfor
Allocationof
Allotment101763
768102768121
76
2.GeneralVoucher
No.B631
3.CheckNo.
9403117
1.GeneralVoucher
No.B928
2.CheckNo.
9403426
1.GeneralVoucher
No.B929
2.CheckNo.
9403427
ItemsAllegedly
Purchased
153.63m.t.ofitem
310forusein
asphaltingofthe
ToledoTabuelanroad
fromKm.108.34to
Km.109.52
AmountofFraud
153.76m.t.ofitem
310foruseinthe
asphaltingofthe
ToledoTabuelanroad
fromKm108.34to
Km.109.52
PhP48,472.84
151.35m.t.ofitem
310foruseinthe
asphaltingofthe
ToledoTabuelanroad
fromKm.108.34to
Km.109.52
PhP47,713.09
110.01m.t.ofitem
310forusein
asphaltingofthe
ToledoTabuelanroad
fromKm.108.34to
Km.109.52
PhP34,680.65
1,200cu.m.ofitem
108foruseinthe
rehabilitationofthe
BuanoyCantibas,
Balabanbarangay
road
1,200cu.m.ofitem
108foruseinthe
rehabilitationofthe
MagayCanamukan,
Compostelabarangay
road
PhP27,900.00
PhP48,431.85
PhP27,900.00
11/37
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G.R. No. 145927
2914
October1,1977upto
November30,1977
1.GeneralVoucher
No.B927
2.CheckNo.
9403425
2919
January2,1977upto
February28,1977
1.GeneralVoucher
No.B244
2.CheckNo.
9933293
2932
June1,1977upto
July31,1977
1.Requestfor
Allocationof
Allotment101783
76784767124
768153768170
76
2.GeneralVoucher
B643
3.CheckNo.
9403130
1,200cu.m.ofitem
108foruseinthe
rehabilitationofthe
CajelLugo,Barbon
barangayroad
1,550cu.m.ofitem
108foruseinthe
repairand
rehabilitationof
damagedroadsand
bridgesattheToledo
Tabuelannational
roadfromKm.71to
Km.83
250galsofaluminum
paint324galsofred
leadpaintforusein
themaintenanceof
nationalroadsand
bridges
PhP27,000.00
PhP31,000.00
PhP44,762.58
TheSandiganbayansRuling
The antigraft court was fully convinced of the guilt of petitioner Fernan, Jr. and in its
December4,1997Decision,itfoundhimcriminallyliableinthesix(6)casesagainsthim,thus:
In Criminal Case No. 2879, the Court finds accused JOSE SAYSON, RAMON
QUIRANTE, MARIANO MONTERA, ZOSIMO MENDEZ, MARIANO JARINA and
SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as coprincipals in the crime of
EstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,in
relationtoArticle48oftheRevisedPenalCode,andtherebeingnomodifyingcircumstancesin
attendance,herebysentenceseachofthemtoanindeterminatepenaltyrangingfromsix(6)years
of prision correccional, as minimum, to ten (10) years, eight (8) months and one (1) day of
prisionmayor,asmaximum,withtheaccessorypenaltiesprovidedbylaw,topayafineofThree
ThousandFiveHundredPesos(P3,500.00)toindemnify,jointlyandseverallytheRepublicof
thePhilippinesintheamountofTwentyEightThousandPesos(P28,000.00)and,topaytheir
[9]
proportionateshareofthecosts. (Emphasissupplied.)
In Criminal Case No. 2880, the Court finds accused CAMILO DE LETRAN, JOSE
SAYSON, RAMON QUIRANTE, MARIANO MONTERA, ZOSIMO MENDEZ, and
SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as coprincipals in the crime of
EstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,in
relationtoArticle48oftheRevisedPenalCode,andtherebeingnomodifyingcircumstancesin
attendance,herebysentenceseachofthemtoanindeterminatepenaltyrangingfromsix(6)years
of prision correccional, as minimum, to ten (10) years, eight (8) months and one (1) day of
thePhilippinesintheamountofTwentyEightThousandPesos(P28,000.00)and,topaytheir
12/37
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G.R. No. 145927
[10]
proportionateshareofthecosts.
(Emphasissupplied.)
SAYSON,RAMONQUIRANTE,ZOSIMOMENDEZandSIMONFERNAN,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
RevisedPenalCode,andtherebeingnomodifyingcircumstancesinattendance,herebysentences
eachofthemtoanindeterminatepenaltyrangingfromsix(6)yearsofprisioncorreccional, as
minimum, to ten (10) years, eight (8) months and one (1) day of prisionmayor, 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 severally the Republic of the Philippines in the
amountofThirtyOneThousandPesos(P31,000.00)and,topaytheirproportionateshareofthe
[11]
costs.
(Emphasissupplied.)
In Criminal Case No. 2885, the Court finds accused CAMILO DE LETRAN JOSE
SAYSON,RAMONQUIRANTE,ZOSIMOMENDEZandSIMONFERNAN,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
RevisedPenalCode,andtherebeingnomodifyingcircumstancesinattendance,herebysentences
eachofthemtoanindeterminatepenaltyrangingfromsix(6)yearsofprisioncorreccional, as
minimum, to ten (10) years, eight (8) months and one (1) day of prisionmayor, 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 severally the Republic of the Philippines in the
amount of Thirty Thousand Pesos (P 30,000.00) and, to pay their proportionate share of the
[12]
costs.
(Emphasissupplied.)
SAYSON,RAMONQUIRANTE,EXPEDITOTORREVILLASandSIMONFERNAN,Jr.,
GUILTY beyond reasonable doubt as coprincipals in the crime of Estafa thru falsification of
PublicDocumentsasdefinedandpenalizedinArticles318and171,inrelationtoArticle48of
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,withtheaccessorypenaltiesprovidedbylaw,topayafineofThreeThousandFive
HundredPesos(P3,500.00)toindemnify,jointlyandseverallytheRepublicofthePhilippinesin
theamountofTwentySevenThousandPesos(P27,000.00)and,topaytheirproportionateshare
[13]
ofthecosts.
(Emphasissupplied.)
SAYSON,RAMONQUIRANTE,ZOSIMOMENDEZ,SIMONFERNAN,Jr.andISMAEL
SABIO, Jr. GUILTY beyond reasonable doubt as coprincipals in the crime of Estafa thru
falsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,inrelationto
Article48oftheRevisedPenalCode,andtherebeingnomodifyingcircumstancesinattendance,
herebysentenceseachofthemtoanindeterminatepenaltyrangingfromsix(6)yearsofprision
theamountofThirtyThousandPesos(P30,000.00)and,topaytheirproportionateshareofthe
[14]
costs.
(Emphasissupplied.)
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G.R. No. 145927
PetitionerTorrevillassufferedthesamefateandwasconvictedinthenine(9)criminalcases,to
wit:
SAYSON, RAMON QUIRANTE, MARIANO MONTERA, and EXPEDITO
TORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthecrimeofEstafathru
theamountofFortyEightThousandFourHundredThirtyOnePesosand85/100(P48,431.85)
[15]
and,topaytheirproportionateshareofthecosts.
(Emphasissupplied.)
SAYSON, RAMON QUIRANTE, MARIANO MONTERA and EXPEDITO
TORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthecrimeofEstafathru
theamountofFortyEightThousandFourHundredSeventyTwoPesosand84/100(P48,472.84)
[16]
and,topaytheirproportionateshareofthecosts.
(Emphasissupplied.)
SAYSON,RAMONQUIRANTE,MARIANOMONTERAandEXPEDITOTOREVILLAS,
GUILTY beyond reasonable doubt as coprincipals in the crime of Estafa thru Falsification of
theRevisedPenalrelationtoArticle48oftheRevisedPenalCode,andtherebeingnomodifying
circumstancesinattendance,herebysentenceseachofthemtoanindeterminatepenaltyranging
fromsix(6)yearsofprisioncorreccional,asminimum,toten(10)years,eight(8)monthsand
one(1)dayofprisionmayor,asmaximum,withtheaccessorypenaltiesprovidedbylaw,topaya
fineofThreeThousandFiveHundredPesos(P3,500.00)toindemnify,jointlyandseverallythe
Republic of the Philippines in the amount of Forty Seven Thousand Seven Hundred Thirteen
Pesosand9/100(P47,713.09)and,topaytheirproportionateshareofthecosts.
SAYSON,RAMONQUIRANTE,MARIANOMONTERAandEXPEDITOTOREVILLAS,
GUILTYbeyond reasonable doubt as coprincipals in the crime of Estafa thru Falsification of
theamountofThirtyFourThousandSixHundredEightypesosand65/100(P34,680.65)and,to
[17]
paytheirproportionateshareofthecosts.
14/37
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G.R. No. 145927
SAYSON, RAMON QUIRANTE, FLORO JAYME and EXPEDITO TORREVILLAS
the amount of Twenty Seven Thousand Nine Hundred Pesos (P 27,900.00) and, to pay their
[18]
(Emphasissupplied.)
SAYSON, RAMON QUIRANTE, FLORO JAYME and EXPEDITO TORREVILLAS
the amount of Twenty Seven Thousand Nine Hundred Pesos (P 27,900.00) and, to pay their
[19]
(Emphasissupplied.)
SAYSON,RAMONQUIRANTE,EXPEDITOTORREVILLASandSIMONFERNAN,Jr.,
theamountofTwentySevenThousandPesos(P27,000.00)and,topaytheirproportionateshare
ofthecosts.(Emphasissupplied.)
SAYSON, RAMON QUIRANTE, MARIANO MONTERA, ZOSIMO MENDEZ,
EXPEDITOTORREVILLASandISMAELSABIO,Jr.GUILTYbeyondreasonabledoubtas
coprincipals in the crime of Estafa thru falsification of Public Documents as defined and
penalizedinArticles318and171,inrelationtoArticle48oftheRevisedPenalCode,andthere
being no modifying circumstances in attendance, hereby sentences each of them to an
indeterminatepenaltyrangingfromsix(6)yearsofprisioncorreccional,asminimum,toten(10)
years, eight (8) months and one (1) day of prision mayor, as maximum, with the accessory
penaltiesprovidedbylaw,topayafineofThreeThousandFiveHundredPesos(P3,500.00)to
indemnify, jointly and severally the Republic of the Philippines in the amount of Thirty One
[20]
ThousandPesos(P31,000.00)and,topaytheirproportionateshareofthecosts.
(Emphasis
supplied.)
SAYSON, RAMON QUIRANTE, MARIANO MONTERA, PEDRITO SEVILLE and
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G.R. No. 145927
EXPEDITOTORREVILLASGUILTYbeyondreasonabledoubtascoprincipalsinthecrime
ofEstafathrufalsificationofPublicDocumentsasdefinedandpenalizedinArticles318and171,
inrelationtoArticle48oftheRevisedPenalCode,andtherebeingnomodifyingcircumstances
in attendance, hereby sentences each of them to an indeterminate penalty ranging from six (6)
yearsofprisioncorreccional,asminimum,toten(10)years,eight(8)monthsandone(1)dayof
the Philippines in the amount of Forty Four Thousand Seven Hundred Sixty Two Pesos and
[21]
58/100(P44,762.58)and,topaytheirproportionateshareofthecosts.
(Emphasissupplied.)
Petitionersmadethesupplicationbeforethecourtaquotorecalltheadversejudgmentsagainst
themwhichwasdeclinedbytheAugust29,2000SBResolution.
Firmintheirbeliefthattheywereinnocentofanywrongdoing,theynowinterposetheinstant
petitiontocleartheirnames.
TheIssues
Petitionersputforwardtwo(2)issues,viz:
THE HONORABLE SANDIGANBAYAN TOTALLY IGNORED PETITIONERS

CONSTITUTIONALRIGHTTOBEPRESUMEDINNOCENTWHENITRULEDTHATTHE
BURDENOFCONVINCINGTHEHON.COURTTHATTHEDELIVERIESOFTHEROAD
MATERIALS ATTESTED TO HAVE BEEN RECEIVED BY THEM WERE NOT GHOST
DELIVERIESRESTSWITHTHEACCUSEDANDNOTWITHTHEPROSECUTION.
II
THEHONORABLESANDIGANBAYANERREDINCONVICTINGPETITIONERSASCO
CONSPIRATORS DESPITE THE PROSECUTIONS FAILURE TO SPECIFICALLY PROVE
BEYOND REASONABLE DOUBT THE FACTS AND CIRCUMSTANCES THAT WOULD
IMPLICATETHEMASCOCONSPIRATORSANDJUSTIFYTHEIRCONVICTION.
TheCourtsRuling
Wearenotpersuadedtonullifytheverdict.
Petitionersguiltwasestablishedbeyondreasonabledoubt
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G.R. No. 145927
Petitionersmainlyasseveratethattheirguiltwasnotshownbeyondaperadventureofdoubtand
the State was unable to show that government funds were illegally released based on alleged
ghostdeliveriesinconjunctionwithfalseorfaketallysheetsandotherdocumentswhichthey
admittedlysigned.
Wearenotconvinced.
OurConstitutionunequivocallyguaranteesthatinallcriminalprosecutions,theaccusedshallbe
[22]
presumed innocent until the contrary is proved.
This sacred task unqualifiedly means
provingtheguiltoftheaccusedbeyondareasonabledoubt.Definitely,reasonabledoubtisnot
mereguessworkwhetherornottheaccusedisguilty,butsuchuncertaintythatareasonableman
mayentertainafterafairreviewandconsiderationoftheevidence.Reasonabledoubtispresent
when
after the entire comparison and consideration of all the evidences, leaves the minds of the
[judges] in that condition that they cannot say they feel an abiding conviction, to a moral
certainty,ofthetruthofthechargeacertaintythatconvincesanddirectstheunderstanding,and
[23]
satisfiesthereasonandjudgmentofthosewhoareboundtoactconscientiouslyuponit.
Athoroughscrutinyoftherecordsisimperativetodeterminewhetherornotreasonabledoubt
existsastotheguiltofaccusedFernan,Jr.andTorrevillas.
Petitioners were charged with the complex crime of estafa through falsification of public
documentsasdefinedandpenalizedunderArticles318and171inrelationtoArticle48ofthe
RevisedPenalCode,thus:
ART.318.Otherdeceits.Thepenaltyofarrestomayorandafineofnotlessthantheamountof
thedamagecausedandnotmorethantwicesuchamountshallbeimposeduponanypersonwho
shall defraud or damage another by any deceit not mentioned in the preceding articles of this
chapter.
ART. 171. Falsification by public officer, employee or notary or ecclesiastical minister. The
penaltyofprisionmayorandafinenottoexceed5,000pesosshallbeimposeduponanypublic
officer, employee, or notary who, taking advantage of his official position, shall falsify a
documentbycommittinganyofthefollowingacts:
xxxx
4.Makinguntruthfulstatementsinanarrationoffacts
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G.R. No. 145927
ART.48.Penalty for complex crimes.When a single act constitutes two or more grave or less
gravefelonies,orwhenanoffenseisanecessarymeansforcommittingtheother,thepenaltyfor
themostseriouscrimeshallbeimposed,thesametobeappliedinitsmaximumperiod.
Thecomplexcrimeisprunedintothefollowingessentialelements:
Forestafa
1.Deceit:Deceitisaspecieoffraud.Itisactualfraud,andconsistsinanyfalserepresentationor
contrivance whereby one person overreaches and misleads another, to his hurt. There is deceit
whenoneismisled,eitherbyguileortrickeryorbyothermeans,tobelievetobetruewhatis
[24]
reallyfalse.
2.Damage:Damagemayconsistintheoffendedpartybeingdeprivedofhismoneyorpropertyas
[25]
aresultofthedefraudation,disturbanceinpropertyright,ortemporaryprejudice.
Forfalsification
1.Thattheoffenderisapublicofficer,employee,ornotarypublic
2.Thathetakesadvantageofhisofficialposition
3.ThathefalsifiesadocumentbycommittinganyoftheactsdefinedunderArticle171ofthe
[26]
RevisedPenalCode.
BeforetheSB,aMemorandumofAgreement(MOA)datedSeptember1,1988wasenteredinto
betweentheStateandtheaccusedwiththefollowingstipulationsandadmissions:
(1)Toexpeditetheearlyterminationoftheinstantcasesandabbreviatethetestimonyof
Mrs.DeliaPreagido,theprosecutionandtheaccusedhaveagreedtoreproduceandadoptasthe
testimonyofPreagidointheinstantcases,herprevioustestimoniesinCriminalCasesNos.889,
etc.(MandaueCityHED78cases),onMay18and19,1982andinCriminalCasesNos.1446
1789,etc.(DanaoCityHED77cases)onNovember10,1987andMarch14,1988,bothondirect
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,
whichquestionswillonlybelimitedtothefakeorirregularLAAsandSACDCsissuedtoCebuI
HED in 1977, the sale of such fake or irregular LAAs and SACDCs issued to Cebu I HED in
1977,thesaleofsuchfakeorirregularLAAsandSACDCsinsaidengineeringdistrictinthesaid
yearandtheparticipationoftheaccusedthereon
(2)ThatintheeventMrs.DeliaPreagidoispresentedtotestifyasaStatewitnessinthe
instant cases without reproducing and adopting her previous testimonies in the Mandaue City
HED78andtheDanaoCityHED77cases,shewillidentifydocumentsandexhibitswhichhave
beenpreviouslymarkedandidentifiedbyotherprosecutionwitnessxxx.
(3)ThatintheprevioustestimoniesofMrs.DeliaPreagidointheMandaueCityHED78
and the Danao City HED 77 cases, she identified twentysix separate lists containing names of
officialsandemployeesofMPH,RegionalOfficeNo.VII,ofthevariousHighwaysEngineering
DistrictsinMPH,RegionVII,andtheMPHCentralOfficewhohaveallegedlyreceivedmoney
orvarioussumsfrom1977to1978outoftheproceedsorsalesoffakeLAAsin1977and1978
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G.R. No. 145927
and,therefore,toobviateMrs.Preagidosprevioustestimonyoftheselists,theProsecutionhereby
reproduces and adopts specifically such testimony and the markings of the lists, i.e., Exhibits
KKK,KKK1toKKK25intheMandaueCityHED78casesandExhibits0000,00001to0000
25intheDanaoCityHED77cases,substitutedorremarkedaccordinglyasExhibitsLL,LL1to
[27]
LL25intheinstantcases.
AsaresultofthisMOA,thetestimonyofstatewitnessPreagidoonthemodusoperandiofthe
conspirators,ortheuniqueanddistinctmethodofprocedurebywhichthemalversationofpublic
fundsinRegionVIIoftheMPHwasperpetratedandaccomplished,dealtamajorblowtothe
defenses raised by petitioners. Preagidos vital testimony, wherein she identified the methods,
documents,exhibits,andotherpertinentpapersthatledtothecraftingoffakeLettersofAdvice
[28]
of Allotment (LAAs),
general vouchers, disbursement of funds for nonexistent projects,
general vouchers, and other documents, was not even successfully refuted or overturned by
petitioners.
Preagido confirmed and admitted under oath that the illegal disbursement of public funds
pertainedtononexistentprojectsandwassupportedbyfakeLAAs,fakegeneralvouchers,and
other pertinent papers that were also falsified. The fake LAAs and general vouchers were, in
turn, supported by signed tally sheets that pertained to alleged ghost deliveries of road
constructionmaterialsfornonexistentorillegalprojects.
The fake tally sheets, delivery receipts, reports of inspection, requests for supplies and
materials,andotherrelateddocumentssignedonseparateoccasionsbypetitioners,whichwere
attachedassupportingdocumentstocorrespondinggeneralvoucherstheallegedamountsand
quantities of road construction materials delivered and the specific fake general vouchers,
checks,andotherpertinentdocumentsissuedwhichledtotheillegaldisbursementoffundsare
summarizedasfollows:
PetitionerFernan,Jr.
Criminal
CaseNo.
Specific
Exhibits
MainDocuments
Falsified
2879
T86f1,etc.
(TallySheets)
1.General
VoucherNo.B
15
2.CheckNo.
9933064
2880
T87f1,etc.
(TallySheets)
1.Requestfor
Allocationof
Allotment101
ItemsAllegedly
Purchased
1,400cu.m.of
item108foruse
intherepairofthe
CebuHagnaya
Wharfroadfrom
Km.50.30toKm.
60.00
1,400cu.m.of
item108foruse
intherepairofthe
FAKELAAs
thatauthorized
purchase
Notnumbered
contraryto
official
procedure
Notnumbered
contraryto
official
Amountof
Fraud
PhP28,000.00
PhP28,000.00
19/37
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G.R. No. 145927
2881
T104g1,
etc.(Tally
Sheets)
2885
T89f1,etc.
(TallySheets)
2914
T115g1,
etc.(Tally
Sheets)
2918
T116f1,etc.
(TallySheets)
1210576
2.
General
Voucher No. B
55
3. Check No.
9933104
1.Requestfor
Allocationof
Allotment1012
5677
2.General
VoucherNo.B
245
3.CheckNo.
9933294
1.Requestfor
Allocationof
Allotment101
1211276
2.General
VoucherNo.B
76
3.CheckNo.
9933125
1.General
VoucherNo.B
927
2.CheckNo.
9403425
1.General
VoucherNo.B
107
2.CheckNo.
9933157
BogoCurva
Medellonroad
fromKm.110.00
toKm.119.00
procedure
Approximately
1,500cu.m.of
item108foruse
intherepairand
rehabilitationof
damagedroads
andbridgesby
TyphoonAringat
theTabogonBogo
provincialroad
fromKm.92to
Km.98
Materialsforuse
intherepairand
rehabilitationof
theDaan
Bantayanroad
fromKm.127.00
toKm.136
Notnumbered
contraryto
official
procedure
PhP31,000.00
Notnumbered
contraryto
official
procedure
PhP30,000.00
1,200cu.m.of
item108foruse
inthe
rehabilitationof
theCajelLugo,
Barbonbarangay
road
1,500cu.m.of
item108forthe
rehabilitationof
theCebuNorth
HagnayaWharf
roadfromKm.71
toKm.76
PhP27,000.00
Notnumbered
contraryto
official
procedure
PhP30,000.00
PetitionerTorrevillas
Criminal
CaseNo.
Specific
Exhibits
2855
T33f
(Delivery
Receipt)T33
f1(DailyTally
Sheet)
Main
Documents
Falsified
1.Requestfor
Allocationof
Allotment101
101867610
1907610192
761018876
1018076
2.General
VoucherNo.B
613
3.CheckNo.
ItemsAllegedly
Purchased
153.63m.t.of
item310foruse
inasphaltingof
theToledo
Tabuelanroad
fromKm.108.34
toKm.109.52
FAKELAAs
thatauthorized
purchase
Notnumbered
contraryto
official
procedure
Amountof
Fraud
PhP48,431.85
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2856
T34f
(Delivery
Receipt)T34
f1(DailyTally
Sheet)
2858
T35f
(Delivery
Receipt)T35
f1(DailyTally
Sheet)
2859
T36f
(Delivery
Receipt)T36
f1(DailyTally
Sheet)
2909
T113b
(Requestfor
Suppliesand
Equipment)T
113d(Report
ofInspection)
T113c
(Abstractof
Sealed
Quotation)
T114c
(Requestfor
Suppliesand
Equipment)T
114e(Report
ofInspection)
T114f
(Abstractof
Sealed
Quotation)
T115c
(Requestfor
Suppliesand
Equipment)T
115e(Report
ofInspection)
2910
2914
9403099
1.Requestfor
Allocationof
Allotment101
1015769201
768152768
15376918176
918476
2.General
VoucherNo.B
619
3.CheckNo.
9403105
1.Requestfor
Allocation
Allotment1016
234766237
766239766
24176624076
2.General
VoucherNo.B
629
3.CheckNo.
9403115
1.Requestfor
Allocationof
Allotment1017
6376810276
812176
2.General
VoucherNo.B
631
3.CheckNo.
9403117
1.General
VoucherNo.B
928
2.CheckNo.
9403426
153.76m.t.of
item310foruse
intheasphalting
oftheToledo
Tabuelanroad
fromKm108.34
toKm.109.52
Notnumbered
contraryto
official
procedure
PhP48,472.84
151.35m.t.of
item310foruse
intheasphalting
oftheToledo
Tabuelanroad
fromKm.108.34
toKm.109.52
Notnumbered
contraryto
official
procedure
PhP47,713.09
110.01m.t.of
item310foruse
inasphaltingof
theToledo
Tabuelanroad
fromKm.108.34
toKm.109.52
Notnumbered
contraryto
official
procedure
PhP34,680.65
1,200cu.m.of
item108foruse
inthe
rehabilitationof
theBuanoy
Cantibas,
Balaban
barangayroad
Notnumbered
contraryto
official
procedure
PhP27,900.00
1.General
VoucherNo.B
929
2.CheckNo.
9403427
1,200cu.m.of
item108foruse
inthe
rehabilitationof
theMagay
Canamukan,
Compostela
barangayroad
Notnumbered
contraryto
official
procedure
PhP27,900.00
1.General
VoucherNo.B
927
2.CheckNo.
9403425
1,200cu.m.of
item108foruse
inthe
rehabilitationof
theCajelLugo,
Barbonbarangay
Notnumbered
contraryto
official
procedure
PhP27,000.00
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G.R. No. 145927
2919
2932
T115f
(Abstractof
Sealed
Quotation)
T117g
(Delivery
Receipt)T
117g1,etc.
(DailyTally
Sheets)
road
1.General
VoucherNo.B
244
2.CheckNo.
9933293
1.Requestfor
Allocationof
Allotment1017
837678476
7124768153
76817076
2.General
VoucherB643
3.CheckNo.
9403130
1,550cu.m.of
item108foruse
intherepairand
rehabilitationof
damagedroads
andbridgesat
theToledo
Tabuelan
nationalroad
fromKm.71to
Km.83
250galsof
aluminumpaint
324galsofred
leadpaintforuse
inthe
maintenanceof
nationalroads
andbridges
Notnumbered
contraryto
official
procedure
PhP31,000.00
Notnumbered
contraryto
official
procedure
PhP44,762.58
On the part of petitioners, they readily admitted that they either signed the tally sheets
and/or delivery receipts, reports of inspection, requests for supplies and materials, and other
related documents which became part of the supporting documents that led to the issuance of
[29]
general vouchers and eventually the disbursement of public funds.
The tally sheets are
statements of delivery that purportedly indicated the specified quantities of materials for the
construction and maintenance of roads that have been delivered on supposed project sites on
givendatesatspecificplaces.
As a result of petitioners signatures in the tally sheets and/or delivery receipts, reports of
inspection, requests for supplies and materials, and other supporting documentswhich became
thebasisforpaymenttosupplierspublicfundswerereleasedviageneralvouchersandchecksto
thesaidsuppliersdespitethefactthatthelatterdidnotmakeanydeliveriesinaccordancewith
projectsallegedlyfundedbymostlyfakeLAAs.
The accusation that there were no actual deliveries of road construction and maintenance
materialsinsupportofprojectsorotherwisefundedbyLAAswasproventruebythetestimonies
of the various barangay captains and 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 summarized as follows:
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G.R. No. 145927
[30]
1.MACARIOLIMALIMA,Barangay Captain of Barangay Antipolo, Medellin, Cebu,

testified that his barangay is traversed by the national highway stretching to a distance of 2
kilometersand750meters(Km.122Km.123to125).Hedescribedtheroadasfullofpotholes.
Except for filling up these potholes with anapog or crushed limestone, no major repairs were
[31]
undertakenonthesaidroadin1978orinpreviousyears.(TSN.,pp.614,June5,1986).
2. FELOMINO ORBISO, Barangay Captain of Cawit, Medellin, Cebu, from 1972 to

1981,testifiedthathisbarangayistraversedbythenationalhighway,stretchingfromKm.125to
Km.127.9.Hedescribedtheroadasaroughordirtroad.Noimprovementwasevermadeonthis
roadwhetherduringtheyearwhenhegavehisstatementtotheNBI(1978)orinpreviousyears.
Theroadremainedinbadshape,withnumerouspotholeswhichthecaminerosmerelyfilledup
[32]
withlimestone.(TSN.,pp.1419,June5,1986).
3. TIMOTEO ANCAJAS, Barangay Captain of Paypay, Daan Bantayan, Cebu, from

1972 to 1982, testified that his barangay is traversed by the national highway, stretching from
Km.132toKm.134,oradistanceof2kilometers.Hedescribedtheportionofthehighwayasa
roughroadwithpotholes.Hestatedthattheonlyimprovementdoneonthisroadwasthefilling
upofthepotholeswithanapogorcrushedlimestoneandthiswasdoneonlyoncein1977.Iteven
tookthecaminerosthreemonthsfromthetimethelimestonesweredeliveredtostartworkingon
[33]
theroad.(TSN.,pp.2026,June5,1986).
4.LUCIAPEAFLOR,BarangayCaptainofDonPedro,Bogo,Cebu,from1966to1982,
testifiedthatherbarangayistraversedbythenationalhighway,stretchingfromKm.103toKm.
105,uptotheboundaryofSanRemigio,andfromtheboundarytoDaanBantayan,adistanceof
morethan3kilometers.Itwasonlyin1984or1985whenthisportionofthenationalhighway
was asphalted. Prior to that, the road was maintained by filling up the potholes with crushed
limestone or anapog. These potholes started to appear between January and June of 1977.
However,asallegedbyherinheraffidavit(Exh.II1d),thesepotholeswerefilleduponlyfrom
[34]
JanuarytoJune,1978.(TSN.,pp.2846,June5,1986).
5.MARCELOCONEJOS,BarangayCaptainofTapilon,DaanBantayan,from1972to
1982,testifiedthathisbarangayistraversedbythenationalhighway,stretchingfromKm.130to
Km.134,oradistanceof4kilometers.In1977,saidportionofthenationalhighwaywasinbad
condition and that nothing was done to improve it until 1982, except for the time when the
[35]
potholeswerefilledupwithcrushedlimestones.(TSN.,pp.4856,June5,1986).
6.REMEDIOSFELICANO,BarangayCaptainofLooc,SanRemigio,Cebufrom1977
to1982,testifiedthatherbarangayistraversedbythenationalhighway,stretchingformKm.109
toKm.110.Shedescribedsaidportionofthenationalhighwayasstoney.Theonlymaintenance
workundertakentoimprovetheroadwasthefillingupofpotholeswithcrushedlimestonewhich
[36]
caminerosgatheredfromtheroadside.(TSN.,pp.5767,June5,1986).
7. ALBERTO BRANSUELA, 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 potholes which the camineros filled up
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G.R. No. 145927
[37]
withanapogtakenfromtheroadside.(TSN.,pp.6980),June5,1986).
8.CARIDADPUNLA,ActingBarangayCaptainofBarangayCorazon,Catmon,Cebu,
from1977to1982,testifiedthatthePoblacionofCatmonistraversedbythenationalhighway,
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
nationalhighwayalreadyhadcracksandpotholesasof1977,therealproblemwastheuneven
elevation of the surface of the shoulder of the road. No general repair was undertaken by the
authorities to correct the uneven elevation, except for the work done by the camineros who
[38]
coveredupthepotholes.(TSN.,pp.8189,June5,1986).
9.FELIPEMOLIT,BarangayCaptainofBao,Sugud,Cebu,from1975to1982,testified
thatbarangayBaowastraversedbythenationalhighway,stretchingfromKm.59toKm.601/2.
Hedescribedsaidportionofthenationalhighwayasagravelroadsurfacedwithanapog.In1977,
the said road already had potholes which maintenance men filled up with anapog beginning in
March,1977.TheanapogwashauledinfromKm.64,theusualexcavationplaceofanapog. It
took only 3 truckloads of anapog to cover the entire length of the 1 kilometers traversing their
[39]
barangay.(TSN.,pp.9099,June5,1986).
10. LEONARDO PINOTE, Barangay Captain of Barangay Argawanon, San Remigio,

Cebu, from 1972 to 1980, testified that his barangay is traversed by the national highway
coveringadistanceofkilometersmoreorless.In1977,thisportionofthenationalhighwaywasa
roughroadwithpotholes.Inthesameyear,caminerosworkedontheroad,usingwheelbarrows,
[40]
shovelsandrakes,pitchingupthepotholeswithanapog.(TSN.,pp.2935,June6,1986).
11.PEDROORSAL,BarangayCaptainofPoblacion,SanRemigio,Cebu,fromJanuary
1972to1980,testifiedthathisbarangayistraversedbythenationalhighway,fromKm.107to
Km.110,oradistanceofthreekilometersmoreorless.In1977,theroadfromKm.107toKm.
108 was a gravel road. It was properly maintained by the highways people, and every time
potholesappearedontheroad,theywouldbefilledupwithanapog.This material was dumped
alongtheroadbytrucksoftheBureauofPublicHighways.Ontheotherhand,theroadleadingto
theheartofthepoblacionwasasphalted,butwithpotholes.In1977,thepotholeswerefilledup
by camineros with gravel delivered by dump trucks of the Bureau of Public Highways. It was
onlyin1978whentheroadwasreasphaltedandextendedfromthejunctionofthepoblacionto
[41]
theadjacentbarrioofLooc.xxx(TSN.,pp.3645,June6,1986).
The inescapable conclusion from the aforementioned testimonies of the barangay captains and
residentsofCebuwhoserespectivebarangayaretraversedbythenationalhighwayisthatthere
were no actual major repair works undertaken on the national highway except the filling of
potholes by crushed limestone (anapog). Clearly, there were no deliveries of supplies and
materials for asphalting and repair of roads described in the tally sheets and other supporting
documentssignedbypetitioners.
While petitioner Torrevillas presented ViceMayor Emigdio Tudlasan of Tabuclan, Cebu, who
testified that he saw the asphalting of the Tabuclan Road from kilometers 18 to 19, said
testimonyisnotconclusiveontheactualdeliveryofthesuppliesindicatedinthetallysheets,as
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G.R. No. 145927
Tudlasanwasnotpresentatthetimeofallegeddelivery.Moreover,histestimonyrunscounterto
the testimonies of Barangay Captain Remedios Feliciano of Looc, San Remigio, Cebu and
BarangayCaptainPedroOrsalofPoblacion,SanRemigio,Cebu.Felicianotestifiedthatshewas
Barangay Captain of Looc, San Remigio, Cebu from 1977 to 1982 that her barangay is
traversedbythenationalhighway,stretchingfromkm.109tokm.110andthattheonlywork
undertaken to improve the road was the filling up of potholes with crushed limestone which
caminerosgatheredfromtheroadside.Ontheotherhand,OrsaltestifiedthathewasBarangay
Captain of Poblacion, San Remigio, Cebu, from January 1972 to 1980 that his barangay is
traversedbythenationalhighway,fromkm.107tokm.110thatin1977,theroadfromkm.107
to km. 108 was a gravel road maintained by the highways people, and every time potholes
appearedontheroad,theywouldbefilledupwithanapog,whichwasdumpedalongtheroadby
theBureauofPublicHighwaysandthatitwasonlyin1978whentheroadwasreasphaltedand
extendedfromthejunctionofthepoblaciontotheadjacentbarrioofLooc.
ComparedtothetestimonyofViceMayorTudlasan,thetestimoniesofBarangayCaptains
FelicianoandOrsalareentitledtomoreweightandcredit,andaremorecredibleconsideringthe
factthattheyareresidentsoftheareawheretheroadsupposedlytoberepairedislocatedplusthe
factthattheysawonlylimestone,notasphalt,thatwasusedintherepairoftheroadin1977.The
testimonies of Feliciano and Orsal are further buttressed by the findings and statements of
government witnesses, namelyRuth Inting Paredes, Supervising Commission on Audit (COA)
AuditorassignedtoRegionVIIFelicitasCruzOna,SupervisingCOAAuditorassignedtothe
mainCOAofficeFedericoA.Malvar,SeniorNationalBureauofInvestigation(NBI)Agentof
theAntiGraftSectionandmemberoftheCOANBIteamassignedtoinvestigatetheanomalies
Rogelio C. Mamaril, Supervising NBIAgent of the AntiFraud and Action Section and Delia
ComahigPreagido,AccountantIII,MPH,RegionVIItotheeffectthatthegeneralvouchersand
LAAsthatcorrespondedtotheaforementionedtallysheetssignedbypetitionerTorrevillaswere
fakeorfalsified.Undeniably,thegovernmentwitnesseshavenomotivetotestifyfalselyagainst
petitioner Torrevillas and, hence, credible. We conclude that there were no actual deliveries of
suppliesforasphaltingofroadandrepaironkilometers108and109,whichwerethesubjectsof
CriminalCaseNos.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
[42]
Disbursement Ceilings issued amounted to PhP 6,271,150.
The Cebu First Highway
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G.R. No. 145927
Engineering District had also issued checks per unrecorded reports in the total sum of PhP
[43]
1,135,176.82.
Therefore, the total illegal disbursements in the Cebu First Highway
EngineeringDistrictalonewereastaggeringPhP12,330,693.32circa1977.
Of this total, petitioner Fernan, Jr. freely admitted signing tally sheets which pertained to non
[44]
existent deliveries of road construction supplies and materials totaling PhP 146,000,
includingPhP27,000inCriminalCaseNo.2914wherepetitionerTorrevillaswasamongtheco
[45]
accused.
Thesetallysheetswereattachedasthesupportingpaperstofakegeneralvouchers
whichfacilitatedthereleaseofcheckpaymentstosuppliers.
ThesecheckswereallegedlypaidtosuppliersJulianadelosAngeles(CriminalCaseNos.
[46]
2879,2880,2881,2885,and2914)andIsmaelSabio,Jr.(CriminalCaseNo.2918).
On his part, petitioner Torrevillas voluntarily admitted to signing tally sheets, reports of
inspection, requisitions of supplies and equipment, and other pertinent documents totaling an
[47]
even greater amount of PhP 337,861.01,
including PhP 27,000 in Criminal Case No. 2914
[48]
where petitioner Fernan, Jr. was among the coaccused.
These documents signed by
petitionerTorrevillaswerelikewiseattachedassupportingpaperstofakegeneralvoucherswhich
facilitatedthereleaseofcheckpaymentstosuppliers.
ThesecheckswereallegedlypaidtosuppliersRufinoV.Nuez(CriminalCaseNos.2855,
2856, 2858, and 2859), Juliana de los Angeles (Criminal Case Nos. 2909, 2910, and 2914),
Ismael Sabio, Jr. (Criminal Case No. 2919), and Manuel Mascardo (Criminal Case No. 2932).
[49]
ThesegeneralvouchersandcheckscouldnotbetracedtogenuineLAAs.Ergo,therewere
noactualdeliveriesofsuppliesandmaterialsfortheroadrepairandrehabilitationinRegionVII,
whichwerethesubjectsofthecriminalcaseswherepetitionerswerecharged.
Wefindnoreasontodisturbthefindingsofthecourtaquothatalltheessentialelements
of the crime of estafa through falsification of public documents were present. There is no
question that petitioners, at the time of the commission of the crime, were public officerscivil
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G.R. No. 145927
engineersassignedtotheMPH.Theirsigningoftallysheetsandrelateddocumentspertainingto
theallegeddeliveriesofsuppliesforroadrepairandconstructionconstitutesinterventionand/or
taking advantage of their official positions, especially considering that they had the duty to
inspectthepurporteddeliveriesandascertaintheveracityofthedocumentsandthestatements
containedinthem.
Thetallysheetsbearingtheirsignaturescontainedfalserecitalsofmaterialfactswhichthe
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
fundstothedamageandprejudiceofthegovernment.Indubitably,thereexistsnotevenaniota
ofdoubtastopetitionersguilt.
The essential elements of estafa through falsification of public documents are present in
thecasesagainstpetitioners,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
lawfulprojectswheninfactsaidsupplieswerenotdeliveredandnoactualasphaltingorrepairof
roadwasimplemented.Indoingso,petitioners:
1.1.Werepublicofficersoremployeesatthetimeofthecommissionoftheoffenses
1.2.Tookadvantageoftheirofficialpositionashighwayengineersand
1.3.Madeuntruthfulstatementsinseveralnarrationsoffact.
2. Damage: The government disbursed PhP 146,000 in the case of Fernan, Jr. and PhP
337,861.01inthecaseofTorrevillas,aspaymentstovarioussuppliersforthedeliveryofnon
existentsupplies.
Bywayofdefense,petitionerspositthatthetallysheetsandotherdocumentscouldinfactbe
tracedtogenuineLAAsthatwereinthecustodyoftheNBI.Unfortunately,thesegenuineLAAs
werenotintroducedinevidence. It is an ageold axiom that s/he who alleges something must
proveit.Petitionersassertionthatthedocumentstheysignedwereallgenuineanddulycovered
by genuine LAAs was substantiated only by their own selfserving and uncorroborated
testimonies.Wehesitatetogivemuchweightandcredittotheirbaretestimoniesinthefaceof
clear,convincing,overwhelming,andhardevidenceadducedbytheState.
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G.R. No. 145927
If the genuine LAAs were vital to their defense, and they firmly believed that the
documentswereindeedinthecustodyoftheNBI,thenpetitionerscouldhaveeasilyprocured
the compulsory process to compel the production of said documents. However, petitioners
miserably failed to avail of subpoena duces tecum which the court a quo could have readily
granted. The inability to produce such important and exculpatory pieces of evidence proved
disastrous to petitioners cause. Their conviction was indeed supported by proof beyond
reasonabledoubtwhichwasnotoverturnedbydefenseevidence.
Petitionersactedinconspiracywithoneanother
Petitionersvigorouslyclaimerroronthepartofthelowercourtwhenitmadethefinding
thattheywerecoconspiratorswiththeotherpartiesaccuseddespitethedearthofevidenceto
amplydemonstratecomplicity.
Wearenotconvincedbypetitionerspostulation.
Indeed, the burden of proving the allegation of conspiracy falls to the shoulders of the
prosecution. Considering, however, the difficulty in establishing the existence of conspiracy,
settledjurisprudencefindsnoneedtoproveitbydirectevidence.In People v. Pagalasan, the
Courtexplicatedwhydirectproofofprioragreementisnotnecessary:
After all, secrecy and concealment are essential features of a successful conspiracy.
Conspiraciesareclandestineinnature.Itmaybeinferredfromtheconductoftheaccusedbefore,
during and after the commission of the crime, showing that they had acted with a common
purposeanddesign.Conspiracy may be implied if it is proved that two or more persons aimed
theiractstowardstheaccomplishmentofthesameunlawfulobject,eachdoingapartsothattheir
combined acts, though apparently independent of each other, were in fact, connected and
cooperative, indicating a closeness of personal association and a concurrence of sentiment. To
hold an accused guilty as a coprincipal by reason of conspiracy, he must be shown to have
performedanovertactinpursuanceorfurtheranceofthecomplicity.There must be intentional
participationinthetransactionwithaviewtothefurtheranceofthecommondesignandpurpose.
[50]
InEstradav.Sandiganbayan,wecategorizedtwo(2)structuresofmultipleconspiracies,
namely:(1)thesocalledwheelorcircleconspiracy,inwhichthereisasinglepersonorgroup
(thehub)dealingindividuallywithtwoormoreotherpersonsorgroups(thespokes)and(2)the
chain conspiracy, usually involving the distribution of narcotics or other contraband, in which
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G.R. No. 145927
there is successive communication and cooperation in much the same way as with legitimate
businessoperationsbetweenmanufacturerandwholesaler,thenwholesalerandretailer,andthen
[51]
retailerandconsumer.
Wefindthattheconspiracyintheinstantcasesresemblesthewheelconspiracy.The36
disparate persons who constituted the massive conspiracy to defraud the government were
controlled by a single hub, namely: Rolando Mangubat (Chief Accountant), Delia Preagido
(AccountantIII),JoseSayson(BudgetExaminer),andEdgardoCruz(ClerkII),whocontrolled
theseparatespokesoftheconspiracy.Petitionerswereamongthemanyspokesofthewheel.
We recall the painstaking efforts of the SB through Associate Justice Cipriano A. Del
Rosario,ChairpersonoftheThirdDivision,inelaboratingtheintricatewebofconspiracyamong
theaccused,thus:
MangubatenticedPreagido,CruzandSaysontojoinhim.All three agreed to help

him carry out his plan. They typed fake LAAs during Saturdays. Cruz and Sayson also took
chargeofnegotiatingorsellingfakeLAAstocontractorsat26%ofthegrossamount.Preagido
manipulatedthegeneralledger,journalvouchersandgeneraljournalthroughnegativeentriesto
concealtheillegaldisbursements.IntheinitialreportofCOAauditorsVictoriaC.Quejadaand
RuthI.Paredesitwasdiscoveredthatthedoubtfulallotmentsandotheranomaliesescapednotice
duetothefollowingmanipulations:
Theletteradvicescoveringsuchallotments(LAA)werenotsignedbytheFinance
Officernor(sic)recordedinthebooksofaccounts.Disbursementsmade onthebasisof
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 disbursements ceiling, adjustments were prepared monthly
throughjournalvoucherstotakeupthenegativedebittoAccount881400andanegative
credittotheTreasuryCheckingAccountforAgenciesAccount870790. These journal
vouchersineffectcancelledthepreviousentrytorecordthedisbursementsmadeonthe
basis of fake LAAs. Thus the affected accounts (Accounts 881400 and 870790), as
appearinginthetrialbalance,wouldnotshowtheirregularity.Thechecks,however,were
[52]
actuallyissued.
The four formed the nucleus of the nefarious conspiracy. Other government employees,
temptedbytheprospectofearningbigmoney,allowedtheirnamestobeusedandsigned
spuriousdocuments.
xxxx
3.CebuFirstHighwayEngineeringDistrictAnomalies
Focusing our attention now on the anomalies committed in the Cebu First District
Engineering District, hereinafter referred to as the Cebu First HED for brevity, the Court finds
that the same pattern of fraud employed in the other highway engineering districts in MPH
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G.R. No. 145927
RegionVIIwasfollowed.TheCebuFirstHEDreceivedfromRegionVIIthirtyfourLettersof
Advice of Allotment (LAAs) in the total sum of P4,734,336.50 and twentynine (29)
corresponding SubAdvices of Cash Disbursement Ceiling (SACDCs), amounting to
P5,160,677.04 for the period January 1, 1977 to December 31, 1977. But apart from this, the
CebuFirstHEDappearstohavealsoreceivedforthesameperiodanothersetofeightyfour(84)
LAAs amounting to P4,680,694.76 which however, could not be traced to any SubAdvice of
Allotment (SAA) OR MATCHED TO THE Advices of Cash Disbursement Ceiling (ACDCs)
receivedfromtheMPHandRegionalOffice.Thisishighlyirregularandnotinconsonancewith
accountingprocedures.
It was also made to appear that the payments were made for alleged prior years
obligationsandchargeabletoAccount81400,obviouslybecause,theywerenotproperlyfunded.
Furthermore,thelistofprojectsinRegionVIIfor1977showedthatCebufirstHEDcompleted
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.Thesecompletedprojectswere
properly funded by legitimate LAAs and CDCs in the total amount of only P754,504.00.
However, an additional amount of P3,839,810.74, was spent by the Cebu First HED for
maintenanceofroadsandbridgesforthesameyear(1977)butthesamecouldnotbetracedto
anyauthoritativedocumentcomingfromtheMPH.
Thefollowingpaymentsformaterialspurchasedfortheyear1977weremadetoappearas
paymentforprioryearsobligationandwerepaidoutoffakeLAAs:
Supplier
RufinoNuez
J.delosAngeles
IluminadaVega
Florencio
Gacayan
IsmaelSabio,Jr.
FBSMarketing
Cebu
Hollow
Blocks
Bienvenido
Presillas
T.R. Eustaquio
Ent.
SantradeMktg.
No.of
Vouchers
29
21
11
10
Kindof
Materials
Item310
Item108
Item108
Item108
6
3
2
Item108
Lumber
Hollow
Blocks
Equip.Rental
6,198cu.m.
29,580.00
Office
Supplies
Johnson
Products
Item108
Paints
Office
Supplies
7,461.90
8,392.90
4
1
1
PelagiaGomez
M&MEnt.
FreentInd.
1
1
1
Measurement
4,640,275mt
22,290cu.m.
8,325cu.m.
7,800cu.m.
2,000cu.m.
Total
Amount
P1,374,135.00
433,300.00
191,500.00
156,000.00
123,960.00
70,610.00
19,880.00
40,000.00
49,736.20
590.20
P2,505,147.00
TheNBIalsodiscoveredthattherewerepurchasesofmaterialsin1977thatwerecharged
tocurrentobligationsbutpaidoutofspuriousLAAs,towit:
Supplier
RufinoNuez
No.of
Vouchers
11
Kindof
Materials
Item310
Item108
Measurement
162,549m.t.
5,000cu.m.
Amount
P529,475.00
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7/7/2016
G.R. No. 145927
Juliana
Angeles
delos
16
IluminadaVega
Florencio
Gacayan
ViconEnt.
IsmaelSabio,Jr.
JabcylMktg.
3
2
1
5
3
Item108
Item111
Item200
Item108
Item108
13,280cu.m.
1,00cu.m.
307cu.m.
3,600cu.m.
2,400.00cu.m.
SteelFrame
Item108
Bridge
Materials
6,950cu.m.
Total
P276,400.00
24,000.00
7,982.00
72,090.00
48,000.00
19,042.74
139,000.00
128,764.80
P1,339,663.74
GrandTotal.P3,839,810.74
A total of 132 General Vouchers, emanating from fake LAAs and ACDCs, were traced
back to Rolando Mangubat, Regional Accountant of Region VII and Adventor Fernandez,
RegionalHighwayEngineer,alsoofRegionVII.ThoseLAAsandACDCsbecamethevehicles
in the disbursement of funds amounting to P3,839,810.74, through the vouchers purportedly
issued for the purchase and delivery of the aforementioned materials allegedly used for the
maintenance and repair of the national highways within the Cebu First HED. Despite the
enormousadditionalexpenditureofP3,839,810.74,theroadsandbridgesinthedistrict,asfound
outbytheNBI,didnotshowanyimprovement(ExhibitII).Astestifiedtobyseveralbarangay
captains,theroadmaintenanceconsistedmerelyofspreadinganapogorlimestoneonpotholesof
thenationalHighway.
Obviously,thevouchersforpaymentsofallegedmaintenanceofroadsandbridgesinthe
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
RegionVIIandtheCebuFirstHED,aswellasthesuppliersandcontractorswhoconspiredand
[53]
confederatedwiththem.
After a close reexamination of the records, the Court finds no reason to disturb the
findingoftheantigraftcourtthatpetitionersarecoconspiratorsoftheotheraccused,headedby
Chief Accountant Rolando Mangubat, who were similarly convicted in practically all the 119
countsofestafa.UndisturbedistherulethatthisCourtisnotatrieroffactsandintheabsenceof
strongandcompellingreasonsorjustifications,itwillaccordfinalitytothefindingsoffactsof
theSB.Thefeebledefenseofpetitionersthattheywerenotawareoftheingenuousplanofthe
groupofaccusedMangubatandtheindispensableactstodefraudthegovernmentdoesnotmerit
anyconsideration.TheStateisnottaskedtoadducedirectproofoftheagreementbypetitioners
withtheotheraccused,forsuchrequirement,inmanycases,wouldborderonnearimpossibility.
The State needs to adduce proof only when the accused committed acts that constitute a vital
connectiontothechainofconspiracyorinfurtheranceoftheobjectiveoftheconspiracy.Inthe
caseatbench,thesigningofthefaketallysheetsand/ordeliveryreceipts,reportsofinspection,
andrequestsforsuppliesandmaterialsbypetitionersonseparateoccasionsisvitaltothesuccess
oftheMangubatGroupinsiphoningoffgovernmentfunds.Withoutsuchfabricateddocuments,
31/37
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G.R. No. 145927
the general vouchers covering the supply of materials cannot be properly accomplished and
submittedtothedisbursingofficerforthepreparationofchecks.
State witness Ruth Paredes, Supervising COA Auditor, elaborated on the procedure
regarding the award of the contract more specifically to the payment of the contractor or
supplier.OncetheRequestforSuppliesandEquipmentisapprovedbytheRegionalOffice,the
Request for Obligation of Allotment (ROA) or the request for funds is signed by the District
Engineerpursuanttotheapprovedplansandbudgetandsignedbythedistrictaccountantasto
availabilityoffunds.
Thedistrictofficewilladvertisetheinvitationtobidandawardthecontracttothelowest
bidder.ThePurchaseOrder(PO)ispreparedandaddressedtothewinningbidder.Upondelivery
ofthesuppliesandmaterials,thesupplierbillsthedistrictofficeforpayment.Consequently,the
requisitioning officer will prepare the general voucher which must be accompanied by the
followingdocuments:
a.TheROA
b.ThePO
c.TheabstractofBidtogetherwiththeBidquotations
d.Thedeliveryreceiptstogetherwiththetallysheetsand
e.Thetaxclearanceandtaxcertificateofthesupplier.
After the preparation and submission of the general voucher and the supporting
documents, the disbursing officer shall prepare and draw a check based on said voucher. The
check is countersigned by an officer of the district office and/or the COA Regional Director
basedontheamountofthecheck.
Thus, it is clear that without the tally sheets and delivery receipts, the general voucher
cannotbepreparedandcompleted.Without the general voucher, the check for the payment of
the supply cannot be made and issued to the supplier. Without the check payment, the
defraudation cannot be committed and successfully consummated. Thus, petitioners acts in
signingthefalsetallysheetsand/ordeliveryreceiptsareindispensabletotheconsummationof
the crime of estafa thru falsification of public documents. Surely, there were ghost or false
deliveriesofsuppliesandmaterialsasconvincinglyshownbythetestimoniesofthebarangay
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G.R. No. 145927
captains, officials, and residents of the areas where the materials were allegedly used. More
importantly, if there were actual deliveries of materials made, then there would be no need to
fake the LAAs because the suppliers will have to be paid the cost of said materials plus a
reasonableprofit.Asaresult,thereisnothingornotmuchtosharewiththemorethan30orso
coconspirators, for the suppliers would not be too dimwitted to part with even their cost in
buying the materials they allegedly supplied. Moreover, the fake delivery receipts and tally
sheets signed by petitioners were linked to the general vouchers upon which check payments
weremadetothesupplierswhowerefoundguiltyofparticipatinginthefraud.Withrespectto
petitionerFernan,Jr.,hesignedtallysheetsontheghostdeliveriesofJulianadelosAngelesand
IsmaelSabio,Jr.OnthepartofpetitionerTorrevillas,hesignedfalsetallysheetsanddelivery
receipts on supplies allegedly delivered by Rufino V. Nuez, Juliana de los Angeles, Ismael
Sabio,Jr.,andManuelMascardo.Lastly,thechecksissuedtothesesuppliersbasedongeneral
voucherssupportedbythefalsetallysheetsandgeneralvoucherssignedbypetitionerscannotbe
traced to any genuine LAAs, resulting in the inescapable conclusion that these LAAs were
unauthorizedhence,fakeorfabricated.Theseareundisputedtelltalesignsofthecomplicityby
petitionerswiththeMangubatsyndicate.
In People v. Mangubat, the court a quo elucidated the conspiracy in the Cebu highway
scaminatrenchantmanner:
Where the acts of each of the accused constitute an essential link in a chain and the
desistance of even one of them would prevent the chain from being completed, then no
conspiracycouldresultasitsconsummationwouldthenbeimpossibleoraborted.Butwheneach
and everyone of the accused in the instant cases performed their assigned tasks and roles with
martinetlikeprecisionandaccuracy,byindividuallyperformingessentialovertacts,somuchso
thatthecommonobjectiveisattained,whichistosecuretheillegalreleaseofpublicfundsunder
the guise of fake or simulated public documents, then each and everyone of said accused are
equallyliableascoprincipalsunderthewellestablishedanduniversallyacceptedprinciplethat,
onceaconspiracyisdirectlyorimpliedlyproven,theactofoneistheactofallandsuchliability
[54]
existsnotwithstandingnoparticipationineverydetailintheexecutionoftheoffense.
Insum,therequiredquantumofproofhasbeenadducedbytheStateontheconspiracy
among the accused including petitioners. The conviction of petitioners must perforce be
sustained.
WHEREFORE,weDENYthepetitionandAFFIRMtheDecember4,1997Decisionof
theSBintheconsolidatedcriminalcasessubjectofthispetition.
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G.R. No. 145927
Nocosts.
SOORDERED.
PRESBITEROJ.VELASCO,JR.
AssociateJustice
WECONCUR:
LEONARDOA.QUISUMBING
AssociateJustice
Chairperson
ANTONIOT.CARPIOCONCHITACARPIOMORALES
AssociateJusticeAssociateJustice
DANTEO.TINGA
AssociateJustice
ATTESTATION
IattestthattheconclusionsintheaboveDecisionhadbeenreachedinconsultationbeforethe
casewasassignedtothewriteroftheopinionoftheCourtsDivision.
LEONARDOA.QUISUMBING
AssociateJustice
Chairperson
34/37
7/7/2016
G.R. No. 145927
CERTIFICATION
Pursuant to Section 13, Article VIII of the Constitution, and the Division Chairpersons
Attestation,IcertifythattheconclusionsintheaboveDecisionhadbeenreachedinconsultation
beforethecasewasassignedtothewriteroftheopinionoftheCourtsDivision.
REYNATOS.PUNO
ChiefJustice
[1]
IntheSBcriminalcases,petitionerisnamedExpeditoTorrevillasnevertheless,onlyonepersonisreferredtodespitethevariance
inspelling.
[2]
Theentirecaserecordconsistsofthree(3)separatevolumes.
[3]
Rollo,pp.28192.TheDecisionwaspennedbyAssociateJusticeCiprianoA.DelRosario(Chairperson)andconcurredinby
AssociateJusticesLeonardoI.CruzandGermanG.Lee,Jr.
[4]
Theothercriminalcases,namely:CriminalCaseNos.889,etc.,and2070,etc.,havebeendismissedforvariousreasonsseeid.
at147.PetitionersFernan,Jr.andTorrevillaswerenotimpleadedasaccusedinsaidcases.
[5]
The accused in the aforementioned cases did not have custody or control of public funds hence, the crime charged was estafa
insteadofmalversationunderArt.217oftheRevisedPenalCode.
[6]
Supranote3,at102109.
[7]
Rollo,p.18limestone,orsandandgravelthelatterbeingofhigherquality.
[8]
Id.at23bituminousasphalt.
[9]
Id.at170.
[10]
Id.
[11]
Id.at171.
[12]
Id.at172.
[13]
Id.at182.
[14]
Id.at183184.
[15]
Id.at161.
[16]
Id.
[17]
Id.at162163.
[18]
Id.at180.
[19]
Id.at180181.
[20]
Id.at184.
[21]
Id.at188189.
[22]
Art.III,Sec.14(2).
35/37
7/7/2016
G.R. No. 145927
[23]
Peoplev.Balacano,G.R.No.127156,July31,2000,336SCRA615,621..
[24]
Peoplev.Hernando,G.R.No.125214,October28,1999,317SCRA617,627.
[25]
L.B.Reyes,THEREVISEDPENALCODEBookTwo712713(13thed.,1993).
[26]
Id.at191192.
[27]
Rollo,pp.6667.
[28]
Id.at6972.Onthebasisofappropriationslawsanduponrequestmadebyheadsofagencies,theMinistryofBudgetreleases
fundstothevariousgovernmentagencies(inthiscasetheMPH)viaanAdviceofAllotment(AA)andaCashDisbursementCeiling
(CDC).TheAAiswrittenauthorityfortheMPHtoincurobligationswithinaspecifiedamountinaccordancewithapprovedprograms
andprojects.TheCDCiswrittenauthoritytopay.UponreceiptoftheAAandCDCfromtheMinistryofBudget,theCentralOffice
oftheMPHpreparestheSubAdviceofAllotment(SAA)andtheAdviceofCashDisbursementCeiling(ACDC)foreachregion,in
accordancewiththedisbursementallotment.ThesearesenttotheRegionalOffice(inthiscaseRegionVII).Uponreceipt,theregions
BudgetOfficerpreparesthecorrespondingLettersofAdviceofAllotment(LAAs)whichareforwardedtothevariousdistricts
oftheregion(inthiscase,theFirstHighwayEngineeringDistrictincidentally,theamountthatgoestoeachdistrictisalreadyindicated
in the AA). Only upon receipt of the LAA is the district office authorized to incur obligations, that is, spend public funds.
(Emphasissupplied.)
[29]
Id.at15,17,9496,131,134&206207.
[30]
Id.at8486&88.
[31]
Id.at84.
[32]
Id.
[33]
Id.
[34]
Id.at8485.
[35]
Id.at85.
[36]
Id.
[37]
Id.
[38]
Id.at8586.
[39]
Id.at86.
[40]
Id.at88.
[41]
Id.
[42]
Id.at78.
[43]
Id.at79.
[44]
Id.at170172&182183.
[45]
Id.at182.
[46]
Records,InformationsEnvelopeVol.1(of6volumes).
[47]
Rollo,pp.161162,180,182,184&188.
[48]
Id.at182.
[49]
Id.
[50]
G.R.Nos.131926&138991,June18,2003,404SCRA275,291.
[51]
G.R.No.148965,February26,2002,377SCRA538,556557.
[52]
Rollo,p.106.
[53]
Id.at107109.
[54]
SBCriminalCaseNos.207395&332345,promulgatedonMay30,1989.
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7/7/2016
G.R. No. 145927
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Sometime in February, 1977, accused Rolando Mangubat (Chief Accountant), Delia

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THE HONORABLE SANDIGANBAYAN TOTALLY IGNORED PETITIONERS

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1.MACARIOLIMALIMA,Barangay Captain of Barangay Antipolo, Medellin, Cebu,

2. FELOMINO ORBISO, Barangay Captain of Cawit, Medellin, Cebu, from 1972 to

3. TIMOTEO ANCAJAS, Barangay Captain of Paypay, Daan Bantayan, Cebu, from

7. ALBERTO BRANSUELA, a resident of Barangay San Jose, Catmon, Cebu, from

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10. LEONARDO PINOTE, Barangay Captain of Barangay Argawanon, San Remigio,

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MangubatenticedPreagido,CruzandSaysontojoinhim.All three agreed to help

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