Sandiganbayan convicts former mayor for unliquidated P55K

The Sandiganbayan found a former mayor of Balingoan, Misamis Oriental guilty of failing to liquidate P55,000 in cash he advanced in 2004. In a 36-page decision, Associate Justice Gregory Ong of the anti-graft court's Fourth Division said former Balingoan Mayor Edgar Santos violated Article 218 of the Revised Penal Code on “Failure to Render Accounts." The former mayor was sentenced to a “penalty of 6 months to 1 year imprisonment with all appropriate accessory penalties." “We find the prosecution has convincingly established with proof beyond reasonable doubt that accused Santos is guilty under Article 218 for his failure to render an account insofar as the public funds covered by the cash advance of P55, 000 is concerned," the court said. "Verily, his culpability is established as to warrant his conviction," the court added. The case stemmed from the cash advance made by Santos for his trip to Manila from February 13 to 20 in 2004. However, he “refused" to liquidate his expenses within the 30-day allowable period as prescribed under Commission on Audit (COA) Circular No. 97-002. Based on Santos’ “Itinerary of Travel," he returned to Misamis Oriental from Manila on February 21, 2004 and his deadline for liquidating the cash advances was on March 22 that same year. On July 5, 2004, Santos finally submitted a liquidation report, but the court said it was already beyond the deadline set for him. “Even if the required liquidation report is actually submitted, if done so by the accountable officer beyond the period, criminal liability will nonetheless subsist," the court said. In his defense, Santos claimed he never received the March 1, 2004 demand letter sent to him regarding the unliquidated cash advance. – MRT/VS, GMA News