THIRD DIVISION

June 10, 2019

G.R. Nos. 237106-07

FLORENDO B. ARIAS, Petitioner
vs.
PEOPLE OF THE PHILIPPINES, Respondent

D E C I S I O N

PERALTA, J.:

This is to resolve the Petition1 for review on certiorari under Rule 45 of the Rules of Court, dated March 15, 2018, of petitioner Florendo B. Arias assailing the Sandiganbayan's Decision2 promulgated on November 10, 2016, finding him guilty beyond reasonable doubt of the crime of Estafa Thru Falsification of Official/Commercial Documents in Criminal Case No. 28100, and for Violation of Section 3(e) of Republic Act (R.A.) No. 3019, as amended, in Criminal Case No. 28253, and its Resolution3 issued on January 15, 2018, denying his Motion for Reconsideration.

Culled from documentary and testimonial evidence, the antecedents of this case are summarized by the Sandiganbayan, as follows:

During the period March to December 2001, or sometime subsequent thereto, reimbursements were claimed and paid by DPWH in an amount totaling millions of pesos covering 409 transactions purportedly for the emergency repairs of 39 DPWH service vehicles. Of the 409 transactions, 274 transactions were made in the name of accused Martinez for which the total sum of ₱5,166,539.00, not ₱6,368,364.00, were claimed and paid as reimbursements.£A⩊phi£ The spare parts were purportedly supplied by J-CAP Motorshop, owned by accused Capuz, and DEB Repair Shop and Parts Supply owned by accused Dela Cruz. The transactions are covered by Disbursement Vouchers with supporting documents to justify the release of checks, pertinent details of which are as follows:

1) Mitsubishi L-200 with Plate No. TSC 482 purportedly underwent 44 emergency repairs and reimbursements for 2 of them were in the name of accused Martinez, to wit:


DISBURSEMENT
VOUCHER NO.
PAYEE CHECK SUPPLIER
NO. DATE AMOUNT
1 101-01-04-05261 Borje, M. 359433 4/10/01

22,170.00

DEB
2 101-01-04-01690 Borje, M. 359879 4/23/01

24,350.00

DEB
3 101-01-03-01687 Borje, M. 360306 5/2/01

20,200.00

DEB
4 101-01-03-01692 Borje, M. 360307 5/2/01

24,660.00

DEB
5 101-01-03-01688 Borje, M. 360323 5/2/01

24,990.00

DEB
6 101-01-06-10012 Borje, M. 380120 6/7/01

10,675.00

DEB
7 101-01-06-10397 Borje, M. 381059 6/28/01

8,580.00

DEB
8 101-01-06-10400 Borje, M. 381306 7/4/01

19,200.00

DEB
9 101-01-06-11050 Borje, M. 381326 7/4/01

22,580.00

DEB
10 101-01-07-12059 Borje, M. 381664 7/10/01

11,080.00

DEB
11 101-01-07-13 313 Borje, M. 382465 7/25/01

6,560.00

DEB
12 101-01-07-13307 Borje, M. 382469 7/25/01

10,930.00

DEB
13 101-01-08-14639 Borje, M. 383426 8/14/01

3,750.00

DEB
14 101-01-08-15040 Borje, M. 383732 8/20/01

5,000.00

DEB
15 101-01-09-16371 Borje, M. 384492 9/4/01

7,060.00

DEB
16 101-01-11-22707 Valdez, C. 385615 12/3/01

24,450.00

GK&J
17 101-01-12-25096 Borje, M. 390386 12/21/01

8,160.00

DEB
18 102-01-02-01206 Borje, M. 1265854 2/26/01

24,556.00

DEB
19 102-01-02-12137 Borje, M[.] 1265847 2/28/01

22,050.00

DEB
20 102-0l-01-00632 Borje, M. 1200464 2/15/01

23,120.00

DEB
21 102-01-01-00631 Borje, M. 1200468 2/15/01

21,900.00

DEB
22 102-01-02-12126 Borje, M. 1266081 3/12/01

24,640.00

DEB
23 102-01-02-12128 Borje, M. 1266083 3/12/01

19,800.00

DEB
24 102-01-02-12113 Borje, M. 1266086 3/12/01

13,800.00

DEB
25 102-01-02-121-- Borje, M. 1266093 3/12/01

24,900.00

DEB
26 102-01-03-01681 Borje, M. 1266218 3/20/01

20,450.00

DEB
27 102-01-03-02010 MARTINEZ, J. 1266301 3/23/01

10,900.00

DEB
28 102-01-03-02014 MARTINEZ, J. 1266304 3/23/01

16,580.00

DEB
29 102-01-07-05562 Borje, M. 1358964 7/17/01

9,100.00

DEB
30 102-01-08-08145 Borje, M. 1474242 9/10/01

18,190.00

DEB
31 102-01-09-08960 Borje, M. 1474974 9/26/01

22,400.00

DEB
32 102-01-09-0896 l Borje, M. 1474991 9/26/01

19,600.00

DEB
33 102-01-09-09718 Borje, M. 1475050 9/28/01

1,500.00

DEB
34 102-01-09-09719 Borje, M. 1475058 9/28/01

6,540.00

DEB
35 102-01-10-107 60 Borje, M. 1585982 10/23/01

5,680.00

DEB
36 102-01-11-11926 Valdez, C. 1586876 11/9/01

25,000.00

GK&J
37 102-01-11-12011 Valdez, C. 1587204 11/22/01

24,760.00

GK&J
38 102-01-11-12018 Valdez, C. 1587223 11/22/01

24,350.00

GK&J
39 102-01-12-13538 Valdez, C. 1587844 12/7/01

23,950.00

GK&J
40 102-01-12-13966 Valdez, C. 288164 12/20/01

24,400.00

GK&J
41 102-01-12-13969 Valdez, C. 288165 12/20/01

24,990.00

GK&J
42 102-01-12-14542 Valdez, C. 288307 12/21/01

24,500.00

GK&J
43 102-01-12---- Valdez, C. 288320 12/21/01

25,000.00

GK&J
44 102-01-12-13666 Borje, M. 288519 12/21/01

10,520.00

DEB
TOTAL 768,561.00

2) Nissan Pathfinder with Plate No. PND-918 purportedly underwent 27 emergency repairs and reimbursements for 21 of them were in the name of accused Martinez, to wit:


DISBURSEMENT
VOUCHER NO.
PAYEE CHECK SUPPLIER
NO. DATE AMOUNT
1

101-01-11-21783

Umali, N 385035 11/22/01 24,340.00 J-Cap
2

101-01-11-21790

Umali, N 385039 11/22/01 25,000.00 J-Cap
3

101-01-11-21786

Umali, N 385064 11/22/01 24,850.00 J-Cap
4

101-01-12-25448

Umali, N 390299 12/21/01 24,600.00 J-Cap
5

102-01-05-03626

Fernandez, D. 1267343 5/17/01 11,600.00 DEB
6

102-01-02-00742

MARTNEZ, J. 1267567 5/24/01 24,196.00 J-Cap
7

102-01-03-02308

MARTINEZ, J. 1267570 5/24/01 24,850.00 J-Cap
8

102-01-02-007 41

MARTINEZ, J. 1267576 5/24/01 23,582.00 J-Cap
9

102-01-03-02301

MARTINEZ, J. 1267578 5/24/01 24,500.00 J-Cap
10

102-01-03-02293

MARTINEZ, J. 1267581 5/24/01 21,550.00 J-Cap
11

102-01-03-02306

MARTINEZ, J. 1267582 5/24/01 19,150.00 J-Cap
12

102-01-03-02294

MARTINEZ, J. 1267585 5/24/01 23,650.00 J-Cap
13

102-01-06-05416

MARTINEZ, J. 1358474 7/3/01 24,800.00 J-Cap
14

102-01-06-05411

MARTINEZ, J. 1358493 7/3/01 24,900.00 J-Cap
15

102-01-07-06395

MARTINEZ, J. 1359260 7/31/01 24,800.00 J-Cap
16

102-01-08-07648

MARTINEZ, J. 1360500 8/28/01 13,760.00 DEB
17

102-01-08-07651

MARTINEZ, J. 1473651 8/28/01 20,650.00 DEB
18

102-01-08-07650

MARTINEZ, J. 1473653 8/28/01 13,230.00 DEB
19

102-01-09-08291

MARTINEZ, J. 1473958 9/4/01 24,800.00 J-Cap
20

102-01-08-08089

MARTINEZ, J. 1473965 9/4/01 24,900.00 J-Cap
21

102-01-09-08671

MARTINEZ, J. 1474370 9/13/01 25,000.00 J-Cap
22

102-01-09-08680

MARTINEZ, J. 1474381 9/13/01 25,000.00 J-Cap
23

102-01-10-11322

MARTINEZ, J. 1586723 11/5/01 24,000.00 J-Cap
24

102-01-11-12122

MARTINEZ, J. 1587500 11/27/01 23,120.00 DEB
25

102-01-12-14437

MARTINEZ, J. 288358 12/21/01 24,800.00 J-Cap
26

101-01-12-25446

Umali, N. 340192 03/12/02 24,150.00 J-Cap
27

101-01-12-24449

Umali, N. 340218 03/12/02 24,700.00 J-Cap
GRAND TOTAL 614,478.00

3) Nissan Pick-Up with Plate No. PLH-256 purportedly underwent 30 emergency repairs and reimbursements for 20 of them were made in the name of accused Martinez, to wit:


DISBURSEMENT
VOUCHER NO.
PAYEE CHECK SUPPLIER
NO. DATE AMOUNT
1 102-00-12-3122 l P. Badere 1199738 01/12/01 1,640.00 DEB
2 102-01-01-00218 P. Badere 1200449 02/15/01 1,500.00 DEB
3 102-01-02-01198 P. Badere 1265963 03/07/01 22,240.00 DEB
4 102-01-03-01663 P. Badere 1266207 03/19/01 24,980.00 DEB
5 102-01-03-02011 P. Badere 1266302 03/23/01 24,215.00 DEB
6 102-00-11-354201 P. Badere 333203 04/19/01 1,350.00 DEB
7 102-01-05-03683 P. Badere 1267320 05/17/01 9,200.00 DEB
8 102-01-05-03901 M. Borje 1267548 05/24/01 3,960.00 DEB
9 102-01-03-02299 J. MARTINEZ 1267571 05/24/01 23,100.00 J-CAP
10 102-01-03-02290 J. MARTINEZ 1267583 05/24/01 21,450.00 J-CAP
11 102-01-07-06388 J. MARTINEZ 1359433 08/02/01 24,800.00 J-CAP
12 102-01-07-06547 J. MARTINEZ 1359440 08/02/01 22,450.00 J-CAP
13 102-01-09-08731 J. MARTINEZ 1474365 09/12/01 8,730.00 DEB
14 102-01-10-11169 M. Borje 1586453 10/29/01 14,650.00 DEB
15 102-01-10-11301 J. MARTINEZ 1586662 11/05/01 23,200.00 J-CAP
16 102-01-10-11305 J. MARTINEZ 1586728 11/05/01 24,800.00 J-CAP
17 102-01-11-12134 J. MARTINEZ 1587271 11/22/01 4,070.00 DEB
18 102-01-11-12101 P. Badere 1587272 11/22/01 16,190.00 DEB
19 102-01-11-12129 J. MARTINEZ 1587286 11/22/01 3,500.00 DEB
20 102-01-11-12124 J. MARTINEZ 1587332 11/22/01 2,400.00 DEB
21 102-01-11-13366 J. MARTINEZ 1588063 12/01/01 23,650.00 J-CAP
22 102-01-12-13690 J. MARTINEZ 288197 12/20/01 24,800.00 DEB
23 102-01-12-13687 J. MARTINEZ 288207 12/20/01 19,160.00 DEB
24 102-01-12-13686 J. MARTINEZ 288208 12/20/01 24,980.00 DEB
25 102-01-12-13689 J. MARTINEZ 288210 12/20/01 13,055.00 DEB
26 102-01-11-13376 J. MARTINEZ 288578 12/21/01 24,550.00 J-CAP
27 102-01-12-14781 J. MARTINEZ 288763 12/21/01 24,900.00 DEB
28 102-01-11-12829 J. MARTINEZ 1588348 12/21/01 24,990.00 DEB
29 102-01-11-12826 J. MARTINEZ 1588354 12/21/01 24,800.00 DEB
30 102-01-12-14887 J. MARTINEZ 333459 02/11/02 24,300.00 DEB

TOTAL 507,610.00

4) Nissan Pick-Up with Plate No. PMY-110 purportedly underwent 24 emergency repairs and reimbursements for 18 of them were made in the name of accused Martinez, to wit:


DISBURSEMENT
VOUCHER NO.
PAYEE CHECK SUPPLIER
NO. DATE AMOUNT
1 101-01-09-16313 S. Florencio 384672 09/06/01 2,500.00 DEB
2 101-01-09-16314 S. Florencio 384680 09/06/01 13,760.00 DEB
3 101-01-11-22595 L. Velasquez 385366 11/27/01 24,580.00 RCF MOTOR
4 102-00-12-16212 S. Florencio 1199784 01/16/01 11,498.00 DEB
5 102-01-03-02292 J. MARTINEZ 1267574 05/24/01 22,540.00 J-CAP
6 102-01-03-02305 J. MARTINEZ 1267579 05/24/01 21,850.00 J-CAP
7 102-01-06-05419 J. MARTINEZ 1358473 07/03/01 23,140.00 J-CAP
8 102-01-06-05413 J. MARTINEZ 1358485 07/03/01 23,550.00 J-CAP
9 102-01-07-063 89 J. MARTINEZ 1359556 08/07/01 24,800.00 J-CAP
10 102-01-08-07 521 L. Velasquez 1359981 08/15/01 24,880.00 NEMAN
11 102-01-08-08157 L. Velasquez 473752 08/30/01 24,500.00 NEMAN
12 102-01-09-08301 J. MARTINEZ 1473944 09/04/01 16,640.00 J-CAP
13 102-01-09-08293 J. MARTINEZ 1473950 09/04/01 23,550.00 J-CAP
14 102-01-09-08296 J. MARTINEZ 1473953 09/04/01 23,140.00 J-CAP
15 102-01-09-08672 J. MARTINEZ 1474388 09/13/01 15,200.00 J-CAP
16 102-01-09-08688 J. MARTINEZ 1474391 09/13/01 25,000.00 J-CAP
17 102-01-10-10112 L. Velasquez 1475424 10/04/01 24,860.00 RCF MOTOR
18 102-01-10-11304 J. MARTINEZ 1586713 11/05/01 23,670.00 J-CAP
19 102-01-10-11303 J. MARTINEZ 1586722 11/05/01 25,000.00 J-CAP
20 102-01-11-13375 J. MARTINEZ 1588074 12/11/01 22,150.00 J-CAP
21 102-01-11-13361 J. MARTINEZ 1588209 12/13/01 24,400.00 J-CAP
22 102-01-12-14436 J. MARTINEZ 288357 12/21/01 23,140.00 J-CAP
23 102-01-12-14438 J. MARTINEZ 288359 12/21/01 23,550.00 J-CAP
24 102-01-12-14426 J. MARTINEZ 288362 12/21/01 16,640.00 J-CAP

TOTAL 504,538.00

5) Toyota Land Cruiser (Jeep) with Plate No. CEJ-591 purportedly underwent 23 emergency repairs and reimbursements- for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1 102-01-03-01666 MARTINEZ J. 1266209 03/19/01 15,400.00 DEB
2 102-00-10-12400 MARTINEZ J. 333235 04/19/01 4,900.00 DEB
3 102-01-03-02295 MARTINEZ J. 1267573 05/24/01 23,600.00 J-CAP
4 102-01-03-02296 MARTINEZ J. 1267580 05/24/01 24,400.00 J-CAP
5 102-01-06-05421 MARTINEZ J. 1358484 07/03/01 24,550.00 J-CAP
6 102-01-06-05410 MARTINEZ J. 1358494 07/03/01 19,450.00 J-CAP
7 102-01-07-06383 MARTINEZ J. 1359435 08/02/01 22,500.00 J-CAP
8 102-01-09-08290 MARTINEZ J. 1473942 09/04/01 24,540.00 J-CAP
9 102-01-08-08090 MARTINEZ J. 1473959 09/04/01 19,450.00 J-CAP
10 102-01-09-08696 MARTINEZ J. 1474386 09/13/01 23,900.00 J-CAP
11 102-01-09-08689 MARTINEZ J. 1474390 09/13/01 24,700.00 J-CAP
12 102-01-09-09694 MARTINEZ J. 1475066 09/28/01 21,470.00 DEB
13 102-01-10-10234 MARTINEZ J. 1475490 10/08/01 24,000.00 DEB
14 102-01-10-11165 MARTINEZ J. 1586481 10/29/01 10,100.00 DEB
15 102-01-10-11319 MARTINEZ J. 1586719 11/05/01 24,900.00 J-CAP
16 102-01-10-11312 MARTINEZ J. 1586725 11/05/01 25,000.00 J-CAP
17 102-01-11-12131 MARTINEZ J. 1587276 11/22/01 5,180.00 DEB
18 102-01-11-12116 MARTINEZ J. 1587285 11/22/01 18,300.00 DEB
19 102-01-11-12121 MARTINEZ J. 1587457 11/27/01 20,520.00 DEB
20 102-01-11-12125 MARTINEZ J. 1587565 11/28/01 24,720.00 DEB
21 102-01-11-13367 MARTINEZ J. 1588061 12/11/01 22,550.00 J-CAP
22 102-01-11-13369 MARTINEZ J. 1588206 12/13/01 24,150.00 J-CAP
23 102-01-12-14431 MARTINEZ J. 288097 12/19/01 23,940.00 J-CAP

TOTAL 472,220.00

6) Toyota Land Cmiser with Plate No. TNY-416 purportedly underwent 22 emergency repairs and reimbursements for 18 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1 101-01-07-12433 J. MARTINEZ 381850 07/13/01 11,290.00 DEB
2 102-00-12-15398 M. Borje 1199744 01/12/01 10,750.00 DEB
3 102-00-12-15401 M. Borje 1199747 01/12/01 13,990.00 DEB
4 102-01-01-00225 J. MARTINEZ 1200038 02/01/01 21,900.00 DEB
5 102-01-01-00230 J. MARTINEZ 1200039 02/01/01 24,350.00 DEB
6 102-01-01-00228 J. MARTINEZ 1200041 02/01/01 24,990.00 DEB
7 102-01-01-00226 J. MARTINEZ 1200043 02/01/01 24,660.00 DEB
8 102-01-01-00227 J. MARTINEZ 1200050 02/01/01 22,050.00 DEB
9 102-01-01-00231 J. MARTINEZ 1200055 02/01/01 24,556.00 DEB
10 102-01-01-00229 J. MARTINEZ 1200069 02/01/01 24,640.00 DEB
11 102-01-01-00642 J. MARTINEZ 1200447 02/15/01 24,900.00 DEB
12 102-01-01-00641 J. MARTINEZ 1200462 02/15/01 22,050.00 DEB
13 102-01-02-01208 M. Borje 1265851 02/28/01 14,700.00 DEB
14 102-01-02-01197 J. MARTINEZ 1265962 03/07/01 19,800.00 DEB
15 102-01-02-01207 M. Borje 1265971 03/07/01 19,000.00 DEB
16 102-01-03-01664 J. MARTINEZ 1266206 03/19/01 20,450.00 DEB
17 102-01-03-02017 J. MARTINEZ 1266300 03/23/01 8,750.00 DEB
18 102-01-03-02012 J. MARTINEZ 1266303 03/23/01 17,860.00 DEB
19 102-01-03-02016 J. MARTINEZ 1266306 03/23/01 15,220.00 DEB
20 102-01-10-1023 J. MARTINEZ 1475476 10/08/01 2,780.00 DEB
21 102-01-11-12119 J. MARTINEZ 1587267 11/22/01 21,550.00 DEB
22 102-01-10-09930 J. MARTINEZ 1587324 11/22/01 20,070.00 DEB

TOTAL 410,306.00

7) Toyota Land Cruiser with Plate No. CEJ-514 purportedly underwent 19 emergency repairs and reimbursements for 15 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO.

DATE

AMOUNT

1

101-00-12-33114

M. Borje

338105

04/26/01

24,800.00

DEB

2

102-00-12-15418

J. MARTINEZ

1199745

01/12/01

9,400.00

DEB

3

102-00-12-15397

J. MARTINEZ

1199743

01/12/01

13,600.00

DEB

4

102-00-12-15396

J. MARTINEZ

1199732

11/12/01

13,600.00

DEB

5

102-01-02-01211

M. Borje

1265862

02/28/01

20,740.00

DEB

6

101-01-02-01203

M. Borje

1265900

03/02/01

19,070.00

DEB

7

102-01-04-01670

M. Borje

1266744

04/16/01

22,250.00

DEB

8

102-00-10-12399

J. MARTINEZ

333236

04/19/01

13,400.00

DEB

9

102-08-06-05409

J. MARTINEZ

1358475

07 /03/01

24,250.00

J-CAP

10

102-01-06-05422

J. MARTINEZ

1358477

07 /03/01

24,900.00

J-CAP

11

102-01-07-06382

J. MARTINEZ

1359557

08/07/01

24,800.[00]

J-CAP

12

102-01-09-08299

J. MARTINEZ

1473941

09/04/01

24,900.00

J-CAP
13

102-01-09-08298

J. MARTINEZ

1473955

09/04/01

24,250.00

J-CAP

14

102-01-09-08673

J. MARTINEZ

1474372

09/13/01

24,720.00

J-CAP

15

102-01-09-09255

J. MARTINEZ

1474773

09/24/01

25,000.00

J-CAP

16

102-01-10-09927

J. MARTINEZ

1587323

11/22/01

12,850.00

DEB

17

102-00-12-31216

J. MARTINEZ

1199746

12/10/01

22,980.00

DEB

18

102-01-12-14432

J. MARTINEZ

288098

12/19/01

24,900.00

DEB

19

102-01-12-14440

J. MARTINEZ

288360

12/21/01

24,250.00

DEB

TOTAL 394,660.00

8) Mitsubishi Pajero with Plate No. TKL-106 purportedly underwent 17 emergency repairs and reimbursements for 15 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-00-12-31218

Santos M. 1199739 01/12/01 3,960.00 DEB
2

102-00-12-15612

Santos M. 1199750 01/12/01 10,190.00 DEB
3

102-01-03-02015

MARTINEZ J. 1266305 03/23/01 23,640.00 DEB
4

102-01-03-02302

MARTINEZ J. 1267566 05/24/01 22,700.00 J-CAP
5

102-01-03-02304

MARTINEZ J. 1267575 05/24/01 22,840.00 J-CAP
6

102-01-06-05423

MARTINEZ J. 1358478 07/03/01 25,000.00 J-CAP
7

102-01-06-05406

MARTINEZ J. 1358492 07/03/01 22,440.00 J-CAP
8

102-01-07-06384

MARTINEZ J. 1359261 07/31/01 24,600.00 J-CAP
9

102-01-09-08300

MARTINEZ J. 1473943 09/04/01 25,000.00 J-CAP
10

102-01-08-08093

MARTINEZ J. 1473964 09/24/01 22,640.00 J-CAP
11

102-01-09-08675

MARTINEZ J. 1474387 09/13/01 25,000.00 J-CAP
12

102-01-09-08685

MARTINEZ J. 1474389 09/13/01 25,000.00 J-CAP
13

102-01-10-11313

MARTINEZ J. 1586721 11/05/01 24,990.00 J-CAP
14

102-01-10-11321

MARTINEZ J. 1586724 11/05/01 24,140.00 J-CAP
15

102-01-11-13363

MARTINEZ J. 1588059 12/11/01 24,700.00 J-CAP
16

102-01-11-13358

MARTINEZ J. 1588073 12/11/01 24,350.00 J-CAP
17

102-01-12-14434

MARTINEZ J. 288356 12/21/0[1] 24,900.00 J-CAP

TOTAL 376,090.00

9) Nissan Pick-Up with Plate No. PMB-631 I HI-4148 purportedly underwent 17 emergency repairs and reimbursements for 16 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-02-01199

Badere P. 1265856 02/28/01 8,350.00 DEB
2

102-01-03-02303

MARTINEZ J. 1267565 05/24/01 24,750.00 J-CAP
3

102-01-03-02291

MARTINEZ J. 1267568 05/24/01 21,900.00 J-CAP
4

102-01-02-00743

MARTINEZ J. 1267572 05/24/01 24,701.00 J-CAP
5

102-01-06-05408

MARTINEZ J. 1358481 07/03/01 21,800.00 J-CAP
6

102-01-06-05417

MARTINEZ J. 1358496 07/03/01 13,050.00 J-CAP
7

102-01-07-06364

MARTINEZ J. 1359262 07/31/01 24,900.00 J-CAP
8

102-01-09-08297

MARTINEZ J. 1473954 09/04/01 21,800.00 J-CAP
9

102-01-08-08094

MARTINEZ J. 1473966 09/04/01 13,050.00 J-CAP
10

102-01-09-08773

MARTINEZ J. 1474366 09/21/01 7,980.00 DEB
11

102-01-09-0867

MARTINEZ J. 1475377 09/13/01 23,500.00 J-CAP
12

102-01-09-08669

MARTINEZ J. 1474380 09/13/01 23,500.00 J-CAP
13

102-01-10-11315

MARTINEZ J. 1586664 11/05/01 23,800.00 J-CAP
14

102-01-10-113 11

MARTINEZ J. 1586666 11/05/01 23,640.00 J-CAP
15

102-01-11-13371

MARTINEZ J. 1588060 12/11/01 24,000.00 J-CAP
16

102-01-11-13359

MARTINEZ J. 1588075 12/11/01 24,750.00 J-CAP
17

102-01-12-14427

MARTINEZ J. 288111 12/19/01 21,800.00 J-CAP

TOTAL 347,271.00

10) Mitsubishi L-200 with Plate No. SFG-496 purportedly underwent 19 emergency repairs and reimbursements for 10 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-07-12432

Jimenez R. 381999 07/16/01 4,800.00 DEB
2

102-00-12-15395

MARTINEZ J. 1199734 1/12/01 3,600.00 DEB
3

102-00-05-03682

Jimenez R. 1267319 05/17/01 11,000.00 DEB
4

102-01-01-00221

Jimenez R. 1358245 06/27/01 3,900.00 DEB
5

102-01-01-00220

Jimenez R. 1358251 06/27/01 3,800.00 DEB
6

102-01-06-05401

MARTINEZ J. 1358495 07/13/01 23,700.00 J-CAP
7

102-01-08-08092

MARTINEZ J. 1473962 09/04/01 23,700.00 J-CAP
8

102-01-09-08732

Jimenez R. 1474358 09/12/01 2,658.00 DEB
9

102-01-09-08678

MARTINEZ J. 1474373 09/13/01 24,900.00 J-CAP
10

102-01-09-08681

MARTINEZ J. 1474382 09/13/01 24,200.00 J-CAP
11

102-01-10-11308

MARTINEZ J. 1586720 11/05/01 24,290.00 J-CAP
12

102-01-10-11318

MARTINEZ J. 1586726 11/05/01 17,970.00 J-CAP
13

102-01-11-12814

Jimenez R. 1587539 11/28/01 4,440.00 DEB
14

102-01-11-13379

MARTINEZ J. 1588208 12/13/01 14,850.00 J-CAP
15

102-01-11-12827

MARTINEZ J. 1588352 12/21/01 15,220.00 DEB
16

102-01-12-13683

Jimenez R. 288206 12/20/01 22,420.00 DEB
17

102-01-11-13364

MARTINEZ J. 288572 12/21/01 20,670.00 J-CAP
18

102-01-12-14785

MARTINEZ J. 288762 12/21/01 17,860.00 DEB
19

102-01-14888

Jimenez R. 333422 02/11/02 4,980.00 DEB

TOTAL 268,958.00

11) Mitsubishi L-200 with Plate No. SFC-309 purportedly underwent 15 emergency repairs and reimbursement for 1 of them is in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-06-10943

MARTINEZ J. 380910 06/25/01 3,536.00 DEB
2

101-01-07-11697

Valdez C. 381495 07/06/01 15,220.00 DEB
3

101-01-08-14147

Borje M., Jr. 383032 08/07/01 18,750.00 DEB
4

101-01-09-17042

Borje M., Jr. 386245 09/18/01 5,000.00 DEB
5

101-01-10-19568

Valdez C. 387810 10/18/01 14,260.00 DEB
6

101-01-10-20056

Valdez C. 387872 10/19/01 17,860.00 DEB
7

102-01-03-01897

Valdez C. 1266161 03/16/01 20,130.00 GK & J
8

102-01-07-05571

Borje M., Jr. 1358970 07/17/01 15,460.00 DEB
9

102-01-08-08153

Borje M., Jr. 1474247 09/10/01 14,950.00 DEB
10

102-01-09-09703

Borje M., Jr. 1475061 09/28/01 9,980.00 DEB
11

102-01-10-10903

Planta D. 1476031 10/18/01 24,680.00 GK & J
12

102-01-10-10908

Planta D. 1476109 10/22/01 24,400.00 GK & J
13

102-01-10-11519

Valdez C. 1586497 10/29/01 24,600.00 GK & J
14

102-01-11-12013

Valdez C. 1587052 11/15/01 24,700.00 GK & J
15

102-01-11-11953

Valdez C. 1587795 12/06/01 25,000.00 GK & J

TOTAL 258,526.00

12) Nissan Pathfinder with Plate No. PND-908 / HI-4J21 purportedly underwent 11 emergency repairs and all reimbursements were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-03-02300

MARTINEZ J. 1267569 05/24/01 21,650.00 J-CAP
2

102-01-03-02298

MARTINEZ J. 1267586 05/24/01 18,400.00 J-CAP
3

102-01-06-05414

MARTINEZ J. 1358476 07/03/01 23,400.00 J-CAP
4

102-01-07-06391

MARTINEZ J. 1359563 08/07/01 24,400.00 J-CAP
5

102-01-09-09261

MARTINEZ J. 1474765 09/24/01 24,900.00 J-CAP
6

102-01-09-09260

MARTINEZ J. 1474776 09/24/01 20,950.00 J-CAP
7

102-01-10-113 16

MARTINEZ J. 1586665 11/05/01 21,150.00 J-CAP
8

102-01-10-11300

MARTINEZ J. 1586716 11/05/01 24,250.00 J-CAP
9

102-01-11-13365

MARTINEZ J. 1588064 12/11/01 24,900.00 J-CAP
10

102-01-11-13360

MARTINEZ J. 1588070 12/11/01 24,700.00 J-CAP
11

102-01-11-13357

MARTINEZ J. 1588207 12/13/01 24,200.00 J-CAP

TOTAL 252,900.00

13) Nissan Pick Up with Plate No. PME-676 purportedly underwent 17 emergency repairs and reimbursements for 7 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

£A⩊phi£

1

101-01-09-16316

384501 09/04/01 22,530.00 DEB
2

101-01-09-16317

384504 09/04/01 19,410.00 DEB
3

101-01-09-16366

384514 09/04/01 20,340.00 DEB
4

102-00-09-11707

333240 04/19/01 24,180.00 DEB
5

102-01-05-03622

1267342 05/17/01 4,800.00 DEB
6

102-01-03-01659

1358081 06/21/01 3,900.00 DEB
7

102-01-03-01661

1358248 06/27/01 4,910.00 DEB
8

102-01-03-01660

1358256 06/27/01 4,500.00 DEB
9

102-01-08-07645

1473655 08/28/01 23,900.00 DEB
10

102-01-09-08735

1474368 09/12/01 9,600.00 DEB
11

102-01-10-09936

1475801 10/12/01 20,200.00 DEB
12

102-01-10-09935

1475841 10/12/01 4,310.00 DEB
13

102-01-10-09937

1475797 10/12/01 22,680.00 DEB
14

102-01-11-12103

1587282 11/22/01 16,400.00 DEB
15

102-01-11-12114

1587289 11/22/01 5,110.00 DEB
16

102-01-11-12104

1587540 11/28/01 17,290.00 DEB
17

102-01-11-12123

1587564 11/28/01 17,480.00 DEB

TOTAL 241,540.00

14) Toyota Land Cruiser with Plate No. SFT-208 purportedly underwent 11 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-06-05402

MARTINEZ J. 1358488 07/03/01 22,190.00 J-CAP
2

102-01-07-06385

MARTINEZ J. 1359564 08/07/01 22,600.00 J-CAP
3

102-01-08-08091

MARTINEZ J. 1473956 09/04/01 24,590.00 J-CAP
4

102-01-09-08684

MARTINEZ J. 1474375 09/13/01 15,780.00 J-CAP
5

102-01-09-08687

MARTINEZ J. 1474384 09/13/01 25,000.00 J-CAP
6

102-01-10-09933

MARTINEZ J. 1475799 10/12/01 20,850.00 DEB
7

102-01-10-09942

MARTINEZ J. 1475831 10/12/01 1,800.00 DEB
8

102-01-10-11314

MARTINEZ J. 1586718 11/23/01 14,790.00 J-CAP
9

102-01-10-11320

MARTINEZ J. 1586717 11/05/01 14,470.00 J-CAP
10

102-01-11-13368

MARTINEZ J. 1588062 12/11/01 24,500.00 J-CAP
11

102-01-11-13372

MARTINEZ J. 1588076 12/11/01 21,150.00 J-CAP

TOTAL 207,720.00

15) Toyota Land Cruiser with Plate No. SFT-308 / HI-4398 purportedly underwent 10 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-06-05400

MARTINEZ J. 1358490 07/03/01 24,540.00 J-CAP
2

102-01-07-06363

MARTINEZ J. 1359264 07/31/01 16,700.00 J-CAP
3

102-01-09-09257

MARTINEZ J. 1474767 09/24/01 20,900.00 J-CAP
4

102-01-09-09259

MARTINEZ J. 1474777 09/24/01 24,700.00 J-CAP
5

102-01-10-11309

MARTINEZ J. 1586661 11/05/01 17,900.00 J-CAP
6

102-01-10-09929

MARTINEZ J. 1586615 11/05/01 2,770.00 DEB
7

102-01-10-11307

MARTINEZ J. 1586727 11/05/01 18,670.00 DEB
8

102-01-11-13381

MARTINEZ J. 1588201 12/13/01 20,770.00 J-CAP
9

102-01-11-13377

MARTINEZ J. 1588210 12/13/01 21,500.00 J-CAP
10

102-01-12-14439

MARTINEZ J. 288361 12/21/01 24,550.00 J-CAP

TOTAL 193,000.00

16) Mitsubishi L-200 with Plate No. SFG-417 purportedly underwent 12 emergency repairs and reimbursements for 8 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-08-15628

T. Bauzon 384132 08/28/01 3,200.00 DEB
2

101-01-08-16112

T. Bauzon 384357 08/31/01 2,550.00 DEB
3

102-01-05-03620

T. Bauzon 1267380 05/18/01 9,700.00 DEB
4

102-01-03-01667

T. Bauzon 1358250 06/27/01 24,970.00 DEB
5

102-01-06-05407

MARTINEZ J. 1358482 07/03/01 19,470.00 J-CAP
6

102-01-08-07485

MARTINEZ J. 1360025 08/16/01 22,150.00 J-CAP
7

102-01-08-07654

MARTINEZ J. 1360496 08/28/01 11,510.00 DEB
8

102-01-09-08306

MARTINEZ J. 1473948 09/04/01 19,470.00 J-CAP
9

102-01-09-08668

MARTINEZ J. 1471376 09/13/01 25,000.00 J-CAP
10

102-01-09-08683

MARTINEZ J. 1474383 09/13/01 24,720.00 J-CAP
11

102-01-10-09926

MARTINEZ J. 1586616 11/05/01 5,090.00 DEB
12

102-01-12-14428

MARTINEZ J. 288113 12/19/01 19,470.00 DEB

TOTAL 187,300.00

17) Mitsubishi L-200 with Plate No. SED-999 purportedly underwent 6 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12589

MARTINEZ J. 1587189 11/22/01 24,800.00 J-CAP
2

102-01-11-12590

MARTINEZ J. 1587191 11/22/01 24,750.00 J-CAP
3

102-01-11-13092

MARTINEZ J. 1588205 12/13/01 24,920.00 J-CAP
4

102-01-11-13374

MARTINEZ J. 288095 12/19/01 24,000.00 J-CAP
5

102-01-12-14044

MARTINEZ J. 288112 12/19/01 25,000.00 J-CAP
6

102-01-12-14043

MARTINEZ J. 288116 12/19/01 24,900.00 J-CAP

TOTAL 148,370.00

18) Mitsubishi L-200 with Plate No. SFG-361 / H1-4237 purportedly underwent 6 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12591

MARTINEZ J. 1587190 11/22/01 24,750.00 J-CAP
2

102-01-11-12491

MARTINEZ J. 1587192 11/22/01 24,800.00 J-CAP
3

102-01-12-14046

MARTINEZ J. 288094 12/19/01 25,000.00 J-CAP
4

102-01-12-14045

MARTINEZ J. 288099 12/19/01 24,900.00 J-CAP
5

102-01-11-13373

MARTINEZ J. 288110 12/19/01 24,000.00 J-CAP
6

102-01-11-13093

MARTINEZ J. 288115 12/19/01 24,920.00 J-CAP

TOTAL 148,370.00

19) Mitsubishi L-200 with Plate No. SFG-346 purportedly underwent 20 emergency repairs and reimbursements for 15 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-09-16363

Fernandez D. 384500 09/04/01 6,400.00 DEB
2

102-01-01-00224

Fernandez D. 1200445 02/15/01 3,000.00 DEB
3

102-01-01-00223

Fernandez D. 1200469 02/15/01 1,900.00 DEB
4

102-01-03-01658

Fernandez D. 1358249 06/27/01 6,200.00 DEB
5

102-01-08-07 646

MARTINEZ J. 1473654 08/28/01 14,300.00 DEB
6

102-01-08-07 644

MARTINEZ J. 1360499 08/28/01 13,590.00 DEB
7

102-01-09-08734

MARTINEZ J. 1474364 09/12/01 7,030.00 DEB
8

102-01-10-10233

MARTINEZ J. 1475482 10/08/01 17,600.00 DEB
9

102-01-10-09928

MARTINEZ J. 1475795 10/12/01 2,180.00 DEB
10

102-01-10-09938

MARTINEZ J. 1475798 10/12/01 1,795.00 DEB
11

102-01-10-09939

MARTINEZ J. 1475840 04/19/01 2,200.00 DEB
12

102-01-10-09932

MARTINEZ J. 1475833 10/12/01 3,070.00 DEB
13

102-01-10-09934

MARTINEZ J. 1475842 10/12/01 8,470.00 DEB
14

102-01-10-09943

MARTINEZ J. 1475854 12/12/01 2,470.00 DEB
15

102-01-10-09941

MARTINEZ J. 1475843 10/12/01 2,180.00 DEB
16

102-01-10-11167

Borje M. Jr. 1586473 10/29/01 19,200.00 DEB
17

102-01-10-12120

MARTINEZ J. 1587275 11/22/01 2,900.00 DEB
18

102-01-11-12133

MARTINEZ J. 1587284 11/22/01 3,100.00 DEB
19

102-01-11-12128

MARTINEZ J. 1587288 11/22/01 10,400.00 DEB
20

102-01-

MARTINEZ J. 288766 12/21/01 5,700.00 DEB

TOTAL 133,685.00

20) Toyota Land Cruiser with Plate No. SFT-304 purportedly underwent 5 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-06-05405

MARTINEZ J. 1358491 07/02/01 16,640.00 J-CAP
2

102-01-07-06387

MARTINEZ J. 1359422 08/02/01 23,200.00 J-CAP
3

102-01-09-08303

MARTINEZ J. 1473946 09/04/01 23,550.00 J-CAP
4

102-01-09-08304

MARTINEZ J. 1473947 09/04/01 24,550.00 J-CAP
5

102-01-12-14433

MARTINEZ J. 288092 12/19/01 23,550.00 J-CAP

TOTAL 111,490.00

21) Mitsubishi L-200 with Plate No. SFG-455/H1-4231 purportedly underwent 8 emergency repairs and reimbursements for 2 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-05-10279

Borje M., Jr. 360465 05/07/01 15,220.00 DEB
2

101-01-05-07902

Borje M., Jr. 360475 05/07/01 17,860.00 DEB
3

101-01-09-17910

Borje M., Jr. 387150 10/08/01 3,845.00 DEB
4

101-01-11-22977

Borje M., Jr. 385585 12/03/01 10,540.00 DEB
5

102-01-10-11183

Borje M., Jr. 1586475 10/29/01 18,300.00 DEB
6

102-01-11-12137

MARTINEZ J. 1587277 11/22/01 6,600.00 DEB
7

102-01-11-12117

MARTINEZ J. 1587292 11/22/01 11,200.00 DEB
8

102-01-12-25614

Borje M., Jr. 338738 03/12/02 5,365.00 DEB

TOTAL 88,930.00

22) Mitsubishi L-200 with Plate No. SFG-292 purportedly underwent 4 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-06-05398

MARTINEZ J. 1358483 07/03/01 21,220.00 J-CAP
2

102-01-07-06392

MARTINEZ J. 13599272 07/31/01 20,400.00 J-CAP
3

102-01-09-08682

MARTINEZ J. 1474379 09/13/01 15,580.00 J-CAP
4

102-01-09-08677

MARTINEZ J. 1474385 09/13/01 24,800.00 J-CAP

GRAND TOTAL 82,000.00

23) Mitsubishi L-200 with Plate No. SFG-465 purportedly underwent 6 emergency repairs and reimbursements for one of them was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-02-00313

de Vera T. 357469 02/13/01 9,800.00 DEB
2

102-00-12-15647

de Vera T. 333186 04/19/01 3,380.00 DEB
3

102-01-08-07510

Borje M. 1360110 08/16/01 15,900.00 J-CAP
4

102-01-10-10164

Planta D. 1475581 10/09/01 14,650.00 GK&J
5

102-01-10-09940

MARTINEZ J. 1475796 10/12/01 1,800.00 DEB
6

102-01-10-09940

de Vera T. 333407 02/11/02 25,000.00 DEB

TOTAL 70,530.00

24) Mitsubishi L-300 with Plate No. SFT-272 purportedly underwent 3 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-12-13688

MARTINEZ J. 288209 12/20/01 24,900.00 DEB
2

102-01-11-12825

MARTINEZ J. 1588353 12/21/01 17,860.00 DEB
3

102-01-11-12824

MARTINEZ J. 1588350 12/21/01 15,220.00 DEB

TOTAL 57,980.00

25) Mitsubishi L-200 with Plate No. SFT-282 purportedly underwent 3 emergency repairs and reimbursements for all of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-12-13692

MARTINEZ J. 288211 12/20/01 24,900.00 DEB
2

102-01-11-12828

MARTINEZ J. 1588355 12/21/01 17,860.00 DEB
3

102-01-12-14862

MARTINEZ J. 333494 02/21/01 15,220.00 DEB

TOTAL 57,980.00

26) Toyota Corolla with Plate No. TEG-822 purportedly underwent 2 emergency repairs and reimbursements for both were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-03-02297

MARTINEZ J. 1267577 05/24/01 21,810.00 JCAP
2

102-01-03-02307

MARTINEZ J. 1267584 05/24/01 21,250 00 JCAP

TOTAL 43,060.00

27) Mitsubishi L-200 with Plate No. SFG-527 purportedly underwent 5 emergency repairs and reimbursements for 4 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-09-16652

MARTINEZ J. 384632 09/06/01 7,170.00 DEB
2

102-01-05-03627

Borje M. 1267341 05/17/01 2,700.00 DEB
3

102-01-08-07643

MARTINEZ J. 1360495 08/28/01 13,440.00 DEB
4

102-01-11-12118

MARTINEZ J. 1587266 11/22/01 8,200.00 DEB
5

102-01-11-12132

MARTINEZ J. 1587294 11/22/01 9,300.00 DEB

TOTAL 40,810.00

28) Mitsubishi L-200 with Plate No. SFK-735 purportedly underwent 4 emergency repairs and reimbursements for 3 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-02-01204

Borje M. 1265858 02/28/01 5,880.00 DEB
2

102-00-11-3542

MARTINEZ J. 333201 04/19/01 1,900.00 DEB
3

102-00-11-35422

MARTINEZ J. 333204 04/19/01 23,000.00 DEB
4

102-01-05-03887

MARTINEZ J. 1267553 05/24/01 3,970.00 DEB

TOTAL 34,750.00

29) Mitsubishi L-200 with Plate No. SFT-715 purportedly underwent 2 emergency repairs and reimbursements for both of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12821

MARTINEZ J. 1588358 12/21/01 17,800.00 DEB
2

102-01-11-12820

MARTINEZ J. 1588359 12/21/01 15,220.00 DEB

TOTAL 33,020.00

30) Mitsubishi L-200 with Plate No. SED-732 purportedly underwent 3 emergency repairs and reimbursements for one of them was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12821

Borje M. 383728 08/20/01 3,800.00 DEB
2

102-01-11-12820

Borje M. 386327 09/19/01 7,490.00 DEB
3

102-01-11-12822

MARTINEZ J. 1588357 12/21/01 15,220.00 DEB

TOTAL 26,510.00

31) Nissan Pick-Up with Plate No. PME-687 purportedly underwent 3 emergency repairs and reimbursements for 2 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-09-16655

MARTINEZ J. 384636 09/26/01 3,980.00 DEB
2

102-00-11-35411

Fernandez D. 333234 04/19/01 3,820.00 DEB
3

102-01-08-07653

MARTINEZ J. 1360497 08/28/01 15,220.00 DEB

TOTAL 23,020.00

32) Mitsubishi L-200 with Plate No. SFT-732 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-12-14784

MARTINEZ J. 288761 12/21/01 17,860.00 DEB

33) Mitsubishi L-200 with Plate No. SFG-485 purportedly underwent 3 emergency repairs and reimbursements for 2 of them were in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-09-08765

Borje M. Jr. 1474430 09/13/01 6,300.00 DEB
2

102-01-11-12136

MARTINEZ J. 1587268 11/22/01 1,600.00 DEB
3

102-01-11-12135

MARTINEZ J. 1587270 11/22/01 9,870.00 DEB

TOTAL 17,770.00

34) Mitsubishi L-200 with Plate No. SFG-407 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12115

MARTINEZ J. 1587290 11/22/01 17,400.00 DEB

35) Toyota Prado with Plate No. SFG-402 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-03-02018

MARTINEZ J. 1266307 03/23/01 4,900.00 DEB

36) Mitsubishi L-200 with Plate No. SFD-732 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-05-03886

MARTINEZ J. 1267559 05/24/01 4,200.00 DEB

37) Mitsubishi L-200 with Plate No. SFG-369 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-05-04005

MARTINEZ J. 1267739 06/01/01 4,188.00 DEB

38) Toyota Land Cruiser with Plate No. SFD-302 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

102-01-11-12831

MARTINEZ J. 1588333 12/20/01 3,480.00 DEB

39) Toyota Prado with Plate No. SFT-207 purportedly underwent 1 emergency repair and reimbursement was in the name of accused Martinez, to wit:

DISBURSEMENT VOUCHER NO.

PAYEE

CHECK

SUPPLIER

NO. DATE AMOUNT

1

101-01-09-16656

MARTINEZ J. 384637 09/06/01 3,400.00 DEB

Of the 39 vehicles aforementioned, only the Mitsubishi L-200 with Plate No. SFG-361/H1-4237 was assigned to accused Martinez. The others were assigned to other agencies or officials of the DPWH.

To support the issuance of the Disbursement Vouchers (DVs) and checks for the reimbursements of the amounts claimed and paid by the DPWH, the following documents were submitted: Job Orders; Pre-Repair Inspection Reports; Requisitions for Supplies and Equipment (RSEs); Accreditation Papers; Sales Invoices or Official Receipt; Certificates of Acceptance; Post-Repair Inspection Reports; Reports of Waste Materials; Requests for Obligation of Allotment (ROAs); Certificates of Emergency Purchase; Certificates of Fair Wear and Tear; Canvas from 3 suppliers and Price Monitoring Sheets.4 (Citations omitted.)

On May 16, 2005,5 petitioner, together with his co-accused, was Arraigned in Criminal Case No. 28100 in an Information that reads, as follows:

That during the period from March to December, 2001, or sometime prior or subsequent thereto, in the City of Manila, Philippines, and within the jurisdiction of this Honorable Court, the above-named high-ranking public officials and employees of the Department of Public Works and Highways (DPWH), Port Area, Manila, namely: JULIO T. MARTINEZ, then the Clerk/Supply Officer, BURT FAVORITO y BARBA, Director III, Administrative and Manpower Management Services (SG 27), FLORENDO ARIAS y BUNAG, Assistant Director, Bureau of [Equipment (SG 27), VIOLETA AMAR y CASTILLO, NAPOLEON ANAS y SEBASTIAN, ROGELIO BERAY y LAGANGA, MAXIMO BORJE y AQUINO, ROLANDO CASTILLO y COMIA, JESSICA CATIBAYAN y JARDIEL, MA. LUISA CRUZ y TALAO, RICARDO JUAN, JR. y MACLANG, AGERICO PALAYPAY y CORTES, ERDITO QUARTO y QUIAOT, FELIPE A. SAN JOSE, RONALDO G. SIMBAHAN, VIOLETA TADEO y RAGASA, NORMA VILLARMINO y AGCAOILI and JOHN DOES, whose true names are not yet known, acting with unfaithfulness and abuse of confidence, committing the offense in relation to their office, and taking advantage of their official positions, and private individuals, namely: JESUS D. CAPUZ and CONCHITA M. DELA CRUZ and JOHN DOES, whose true names are not yet known, conspiring, confederating and mutually helping one another, with intent to defraud the government, did then and there, willfully[,] unlawfully and feloniously forge and falsify or cause to be forged and falsified documents, purportedly for emergency repairs of various DPWH vehicles and/or purchase of spare parts, with a total amount of SIX MILLION THREE HUNDRED SIXTY-EIGHT THOUSAND THREE HUNDRED SIXTY-FOUR PESOS (₱6,368,364.00), and thereafter, cause the payment of said fictitious repairs and/or purchase of spare parts in the said total amount from funds held in trust and for administration by the said public officers, and which payments were made by the government on the basis of and relying on said forged and falsified documents, when in truth and in fact, the accused knew fully well that there were no emergency repairs of DPWH vehicles and/or purchases of spare parts, which said amount, accused, thereafter, willfully, unlawfully and criminally take, convert and misappropriate, to the personal use and benefit of person(s) not entitled to receive said funds, to the damage and prejudice of the government and the public interest in the aforesaid sum.

CONTRARY TO LAW.6

While in Criminal Case No. 28253, petitioner was arraigned on July 20, 2005,7 under an Information that states the following:

That during the period from March to December, 2001, or sometime prior or subsequent thereto, in the City of Manila, Philippines, and within the jurisdiction of this Honorable Court, the above-named high-ranking public officials and employees of the Department of Public Works and Highways (DPWH), Port Area, Manila, namely: JULIO T. MARTINEZ, then the Clerk/Supply Officer, BURT FAVORITO y BARBA, Director III, Administrative and Manpower Management Services (SG 27), FLORENDO ARIAS y BUNAG, Assistant Director, Bureau of [E]quipment (SG 27), VIOLETA AMAR y CASTILLO, NAPOLEON ANAS y SEBASTIAN, ROGELIO BERAY y LAGANGA, MAXIMO BORJE y AQUINO, ROLANDO CASTILLO y COMIA, JESSICA CATIBAYAN y JARDIEL, MA. LUISA CRUZ y TALAO, RICARDO JUAN, JR. y MACLANG, AGERICO PALAYPAY y CORTES, ERDITO QUARTO y QUIAOT, FELIPE A. SAN JOSE, RONALDO G. SIMBAHAN, VIOLETA TADEO y RAGASA, NORMA VILLARMINO y AGCAOILI, and JOHN DOES, whose true names are not yet known, committing the offense in relation to their office, and taking advantage of their official positions, and private individuals, namely: JESUS D. CAPUZ and CONCHITA M. DELA CRUZ and JOHN DOES, whose true names are not yet known, conspiring, confederating and mutually helping one another, acting with evident bad faith, manifest partiality or at the very least gross inexcusable negligence, did then and there, willfully, unlawfully and feloniously forge and falsify or cause to be forged and falsified documents purportedly for emergency repairs of various DPWH vehicles and/or purchase of spare parts, with a total amount of SIX MILLION THREE HUNDRED SIXTY EIGHT THOUSAND THREE HUNDRED SIXTY FOUR PESOS (₱6,368,364.00), and which payments were made by the government on the basis of and relying on said forged and falsified documents, when in truth and in fact, as the accused fully well knew, that there were no emergency repairs of DPWH vehicles and/or purchases of spare parts, and these are ghost repairs in the total amount of SIX MILLION THREE HUNDRED SIXTY EIGHT THOUSAND THREE HUNDRED SIXTY FOUR PESOS (P6,368,364.00), thereby causing undue injury to the government in the aforesaid sum.

CONTRARY TO LAW.8

The Sandiganbayan, on November 10, 2016, promulgated its Decision,9 the dispositive portion of which reads, as follows:

WHEREFORE, premises considered, judgment is hereby rendered, as follows:

1) In Criminal Case No. 28100, the Court finds accused Florendo Arias y Bunag, Maximo Borje y Aquino, Rolando Castillo y Comia, Burt Favorito y Barba, Erdito Quarto y Quiaot, Felipe A. San Jose and Conchita M. dela Cruz guilty beyond reasonable doubt of Estafa Through Falsification Of Documents, defined and penalized under Article 315, in relation to Article 171 and Article 48, of the Revised Penal Code, as charged in the Information dated March 1, 2005. Pursuant to the Indeterminate Sentence Law, all said accused are hereby sentenced to suffer imprisonment often (10) years and one (1) day of prision mayor, as minimum, to twenty (20) years of reclusion temporal, as maximum, with perpetual absolute disqualification for public office. The aforementioned accused are also hereby declared solidarity liable to pay the Department of Public Works and Highways civil indemnity in the sum of ₱5,166,539.00.

For insufficiency of evidence, the following accused are hereby acquitted: Napoleon Anas y Sebastian, Rogelio Beray y Laganga, Jessica Catibayan y Jardial, Maria Luisa Cruz y Talao, Ricardo Juan, Jr. y Maclang, Ronaldo G. Simbahan, Violeta Tadeo y Tagasa and Norma Villarmino y Agcaoili.

By reason of their death, the case is dismissed as against accused Julio T. Martinez, Violeta Amar y Castillo, Agerico Palaypay y Cortez and Jesus N. Capuz by reason of their death.

-and-

2) In Criminal Case No. 28253, the Court finds accused Florendo Arias y Bunag, Maximo Borje y Aquino, Rolando Castillo y Comia, Burt Favorito y Barba, Erdito Quarto y Quiaot, Felipe A. San Jose and Conchita dela Cruz guilty beyond reasonable doubt of Violation of Section 3(e) of Republic Act No. 3019, as amended, as charged in the Information dated June 8, 2005. All said accused are hereby sentenced to suffer imprisonment of six (6) years and one (1) month, as minimum, to ten (10) years, as maximum. They shall also suffer perpetual disqualification from public office.

For insufficiency of evidence, the following accused are hereby acquitted: Napoleon Anas y Sebastian, Rogelio Boray y Laganga, Jessica Catibayan y Jardiel, Maria Luisa Cruz y Talao, Ricardo Juan, Jr. y Maclang, Ronaldo G. Simbahan, Violeta Tadeo y Ragasa and Norma Villarmino y Agcaoili.

By reason of their death, the case is dismissed as against Julio T. Martinez, Violeta Amar y Castillo, Agerico Palaypay y Cortez and Jesus N. Capuz.

SO ORDERED.10 (Emphases in the original.)

On November 24, 2016, petitioner filed a Motion for Reconsideration,11 contending, among others, that the testimonies of the prosecution witnesses were self-serving. He argued that the findings of fact made by the Sandiganbayan were not proven during the trial and that its ruling was based mainly on conjectures and surmises. Petitioner maintained that in signing documents, he performed only ministerial functions and that he relied on the tasks performed by his subordinates which were done in a regular manner.

In its Resolution12 dated January 15, 2018, the Sandiganbayan denied the motions for reconsideration filed by some of the accused, including that of the petitioner. The court stood by its earlier findings that the prosecution was able to prove beyond reasonable doubt the guilt of the petitioner and his other co-accused. The dispositive portion of the said Resolution reads as follows:

WHEREFORE, premises considered, the Court resolves to deny the following:

1) Motion for Reconsideration dated November 22, 2016, filed by accused Maximo A. Borje, Jr., through counsel;

2) Motion for Reconsideration dated November 24, 2016, filed by accused Florendo B. Aries (sic), through counsel;

3) Motion for Reconsideration (Of The Decision Dated November 10, 2016) dated November 24, 2016, filed by accused Conchita M. dela Cruz, through counsel;

and

4) Motion for Reconsideration dated November 18, 2016, filed by accused Burt B. Favorito, through counsel.13

Hence, the present petition.

Petitioner raised the following issues for our consideration:

I

WITH ALL DUE RESPECT, THE HONORABLE SANDIGANBAYAN, FOURTH DIVISION, HAS COMMITTED A REVERSIBLE ERROR WHEN IT FOUND PETITIONER-APPELLANT FLORENDO B. ARIAS GUILTY BEYOND REASONABLE DOUBT OF THE CRIME OF ESTAFA AND VIOLATION OF SECTION 3(E) OF R.A. 3019, CONTRARY TO THE FACTUAL CIRCUMSTANCES OF THE CASE.

II

WITH ALL DUE RESPECT, THE HONORABLE SANDIGANBAYAN, FOURTH DIVISION, COMMITTED A REVERSIBLE ERROR WHEN IT GAVE DUE COURSE TO THE PROSECUTION'S EXHIBITS DESPITE FAILURE TO PRESENT THE ORIGINAL DOCUMENTS ALLEGED TO HAVE BEEN FALSIFIED.14

The petition lacks merit.

All the elements of the crime of Estafa through Falsification of Official/Commercial Documents were established by the prosecution beyond reasonable doubt.

Article 315, paragraph 2 (a) of the Revised Penal Code (RPC) reads, as follows:

Article 315. Swindling (Estafa). - Any person who shall defraud another by any of the means mentioned hereinbelow x x x:

x x x x

2. By means of any of the following false pretenses or fraudulent acts executed prior to or simultaneously with the commission of the fraud:

x x x x

(a) By using fictitious name, or falsely pretending to possess power, influence, qualifications, property, credit, agency, business or imaginary transactions, or by means of other similar deceits.

The elements of the above crime are the following:

1. That there must be a false pretense, fraudulent act or fraudulent means;

2. That such false pretense, fraudulent act or fraudulent means must be made or executed prior to or simultaneously with the commission of the fraud;

3. That the offended party must have relied on the false pretense, fraudulent act, or fraudulent means, that is, he was induced to part with his money or property because of the false pretense, fraudulent act or fraudulent means; and

4. That as a result thereof, the offended party suffered damage.

Article 171, paragraph 4 of the RPC provides that:

Article 171. x x x. - The penalty of prision mayor and a fine not to exceed 5,000 pesos shall be imposed upon any public officer, employee, or notary who, taking advantage of his official position, shall falsify a document by committing any of the following acts:

x x x x

4. Making untruthful statements in a narration of facts[.]

In this case, certain funding requirements were set forth by the Department of Public Works and Highways (DPWH) for the payment of claims for emergency repairs of DPWH service vehicles, thus:

D. FUNDING REQUIREMENTS

1. Documentation - No claim for payment for the emergency minor/major repair of service vehicles of this Department shall be processed by the Accounting Division, CFMS without strictly following provisions of COA Circular No. 92-389 dated November 03, 1992. The following documentary requirements shall be complied with prior to funding and/or processing of payment, to wit:

1.1 Request for Obligation of Allotment (ROA) for said claim which shall be signed by the concerned Undersecretary, Assistant Secretary, Bureau Directors, Project Director/Manager, Service Chief, or the duly designated representative of the office of the end-user;

1.2 Certification of Emergency Purchase/Repair which shall be signed by the end-user, duly approved by the Head of Office concerned (with the rank higher than Division Chief)[;]

1.3 Abstract of Open Canvass and corresponding written quotations for the purchase of spare parts and repair of vehicles duly signed by the Supply Officer, Canvasser, and supplier concerned[;]

1.4 The Requisition for Supplies or Equipment (RSE) which shall be prepared and signed by the end-user, recommended for approval and duly approved by the official concerned, in accordance with the existing delegation of authorities;

1.5 The Motor Vehicle Pre-repair/Post-repair Inspection Report which shall indicate the Control Series No. and the date of inspection, duly signed by all the members of the Special Inspectorate Team (SIT);

1.6 The Certificate of Acceptance which shall be signed by the end-user of said vehicle. All documents, under accounting and auditing rules and regulations, shall be signed by the official and/or supplier concerned over their respective printed names.15

Based on the evidence presented by the prosecution, it was proven that except for the Cash Invoices issued by the suppliers, the documents required under the DPWH Memorandum,16 dated July 31, 1997, were prepared, accomplished and signed by all the public officials concerned, taking advantage of their official positions in making untruthful statements in the narration of facts. The said documents were made to appear that the 39 service vehicles underwent emergency repairs or required purchase of spare parts. In addition, in order to claim payment from DPWH, the Disbursement Vouchers were also falsified to justify the release of checks.

Thus, as aptly ruled by the Sandiganbayan, all the elements of the crime of Estafa through Falsification of Official/Commercial Documents are present because the petitioner and his co-accused utilized false pretense, fraudulent act or fraudulent means to make it appear that the DPWH service vehicles underwent emergency repairs or required the purchase of spare parts, and that reimbursements are due to petitioner by using falsified documents. Through those falsified documents, petitioner and his co-accused employed fraudulent means in order to defraud the government in paying the claims for the fictitious emergency repairs/purchases of spare parts. Therefore, the government suffered undue injury or damages in the amount of ₱5,166,539.00 through such fraudulent act.

As held by the Sandiganbayan:

The Court finds, and so holds, that all the aforementioned documents submitted were falsified. Except for the Cash Invoices issued by the suppliers, the documents were prepared, accomplished and/or executed and signed by public officers/employees taking advantage of their official positions in making untruthful statements in the narration of facts. Through these documents, it was made to appear, albeit untrue, that the 39 vehicles subject of reimbursements claimed and paid to accused Martinez in the total sum of ₱5,166,539.00 underwent emergency repairs that required purchases of spare parts. The Disbursement Vouchers were also falsified to justify the release of checks for payment of the reimbursements claimed. The Cash Invoices issued by the suppliers were also falsified because they pertain to fictitious or non-existent purchases of spare parts. As earlier stated, these falsified documents were all utilized in sinister schemes to steal government funds.

The evidence on record shows that the falsified documents were accomplished and signed or initialed by the accused, as follows:

x x x x

The aforementioned falsified documents, as well as the Cash Invoices issued by suppliers DEB and JCAP, were all utilized to defraud the government in a manner constituting Estafa under Article 315, paragraph 2(a) of the RPC. All the elements thereof were present, to wit:

First. There were false pretenses, fraudulent acts or fraudulent means in that it was made to appear, through the use of the falsified documents, that the DPWH service vehicles in question underwent emergency repairs that required purchases of spare parts, and that reimbursements were due to accused Martinez;

Second. The false pretenses, fraudulent acts or fraudulent means, in the form of falsification of documents, were employed prior to the commission of the fraud; that is to deceive the government in paying the claims for the fictitious emergency repairs/purchases of spare parts;

Third. The government was induced to pay the claims relying on the false pretenses, fraudulent acts or fraudulent means employed;

- and-

Fourth. The government suffered damages in the total amount of ₱5,166,539.00, the sum total of the false claims paid.

The crime committed was the complex crime of Estafa Through Falsification of Documents, as charged in the Information dated March 1, 2005.

When the offender commits on a public, official or commercial document any of the acts of falsification enumerated in Article 171 of the RPC as a necessary means to commit another crime like Estafa under Article 315 of the RPC, the two crimes form a complex crime under Article 48 of the same law. A complex crime, as earlier defined, may refer to a single act which constitutes two or more grave or less grave felonies or to an offense as a necessary means for committing another.

In a complex crime of Estafa Through Falsification of Public, Official or Commercial Document, the falsified document is actually utilized to defraud another. The falsification is already consummated and it is the defraudation which causes damage or prejudice to another that constitutes estafa.

x x x x

After a careful and meticulous scrutiny of the records, the Court finds, and so holds, that the prosecution evidence proved beyond reasonable doubt that the following accused are guilty of the offense charged, namely: Arias, Borja, Castillo, Favorito, Quarto, San Jose and Dela Cruz. These accused conspired with one another, and with accused Martinez whose criminal liability has been extinguished by death.

Accused Arias, an OIC Asst. Director of the Bureau of Equipment, affixed his signature approving and/or recommending approval of the falsified Disbursement Vouchers, Reports of Waste Materials, Requisitions for Supplies and/or Equipment (RSE) and Certificates of Emergency Purchase.17

In Tanenggee v. People,18 this Court discussed the complex crime of estafa through falsification of public documents, thus:

When the offender commits on a public, official or commercial document any of the acts of falsification enumerated in Article 171 as a necessary means to commit another crime like estafa, theft or malversation, the two crimes form a complex crime. Under Article 48 of the RPC, there are two classes of a complex crime. A complex crime may refer to a single act which constitutes two or more grave or less grave felonies or to an offense as a necessary means for committing another.19

In Domingo v. People,20 we held:

The falsification of a public, official, or commercial document may be a means of committing estafa, because before the falsified document is actually utilized to defraud another, the crime of falsification has already been consummated, damage or intent to cause damage not being an element of the crime of falsification of public, official, or commercial document. In other words, the crime of falsification has already existed. Actually utilizing that falsified public, official, or commercial document to defraud another is estafa. But the damage is caused by the commission of estafa, not by the falsification of the document. Therefore, the falsification of the public, official, or commercial document is only a necessary means to commit estafa.

In general, the elements of estafa are: (1) that the accused defrauded another (a) by abuse of confidence or (b) by means of deceit; and (2) that damage or prejudice capable of pecuniary estimation is caused to the offended party or third person. Deceit is the false representation of a matter of fact, whether by words or conduct, by false or misleading allegations, or by concealment of that which should have been disclosed; and which deceives or is intended to deceive another so that he shall act upon it, to his legal injury.21 (Citation omitted.)

It must be emphasized that the falsified documents (Disbursement Vouchers, Reports of Waste Materials, Requisition for Supplies and/or Equipment and Certificates of Emergency Purchase) involved in this case are official or public documents. Public documents are: (a) the written official acts, or records of the official acts of the sovereign authority, official bodies and tribunals, and public officers, whether of the Philippines or of a foreign country; (b) documents acknowledged before a notary public except last wills and testaments; and (c) public records, kept in the Philippines, of private documents required by law to be entered therein.22 A public document, by virtue of its official or sovereign character, or because it has been acknowledged before a notary public (except a notarial will) or a competent public official with the formalities required by law, or because it is a public record of a private writing authorized by law, is self-authenticating and requires no further authentication in order to be presented as evidence in court.23 In considering whether the accused is liable for the complex crime of estafa through falsification of public documents, it would be wrong to consider the component crimes separately from each other.24 While there may be two component crimes (estafa and falsification of public documents), both felonies are animated by and result from one and the same criminal intent for which there is only one criminal liability.25 That is the concept of a complex crime.26 In other words, while there are two crimes, they are treated only as one, subject to a single criminal liability.27 While a conviction for estafa through falsification of public documents requires that the elements of both estafa and falsification exist, it does not mean that the criminal liability for estafa may be determined and considered independently of that for falsification.28 The two crimes of estafa and falsification of public documents are not separate crimes but component crimes of the single complex crime of estafa and falsification of public documents.29 In this case, the prosecution was able to prove the elements of the crime.

Petitioner further seeks a review of the testimonies of the prosecution witnesses for allegedly being "self-serving" and "perjured."

Findings of the trial court on the credibility of witnesses and their testimonies are generally accorded great respect by an appellate court. Well-settled is the rule that findings of facts and assessment of credibility of witnesses are matters best left to the trial court because of its unique position of having observed that elusive and incommunicable evidence of the witnesses' deportment on the stand while testifying, which opportunity is denied to the appellate courts. For this reason, the trial court's findings are accorded finality, unless there appears in the record some fact or circumstance of weight which the lower court may have overlooked, misunderstood or misappreciated and which, if properly considered, would alter the results of the case.30

At any rate, the records of this case show no reversible error to warrant a reversal of the assailed decision. It appears that petitioner did not impugn his signatures appearing in the Disbursement Vouchers, Reports of Waste Materials, Requisitions for Supplies and/or Equipment and Certificates of Emergency Purchase. Furthermore, the repeated issuance and execution of these documents belies petitioner's claim that his participation was not necessary and that his function in signing documents is merely ministerial; on the contrary, these documents were necessary for the claims for payment of emergency repairs of DPWH service vehicles and/or purchases of spare parts which were found to be fictitious. Thus, petitioner's signatures on these documents were a clear manifestation of his assent and participation or complicity to the illegal transactions, and his assertion of lack of participation is without merit.

With regard to petitioner's contention as to the Best Evidence Rule, or, more specifically, to the Sandiganbayan's admission on the prosecution's exhibits despite the non-presentation of the original documents, such is misplaced. Instructive on this point is the case of Citibank, N.A. v. Sabeniano,31 wherein this Court stated that:

As the afore-quoted provision states, the best evidence rule applies only when the subject of the inquiry is the contents of the document. The scope of the rule is more extensively explained thus -

But even with respect to documentary evidence, the best evidence rule applies only when the content of such document is the subject of the inquiry. Where the issue is only as to whether such document was actually executed, or exists, or on the circumstances relevant to or surrounding its execution, the best evidence rule does not apply and testimonial evidence is admissible. Any other substitutionary evidence is likewise admissible without need for accounting for the original.

Thus, when a document is presented to prove its existence or condition it is offered not as documentary, but as real, evidence. Parol evidence of the fact of execution of the documents is allowed.

In Estrada v. Desierto, this Court had occasion to rule that -

It is true that the Court relied not upon the original but only [a] copy of the Angara Diary as published in the Philippine Daily Inquirer on February 4-6, 2001. In doing so, the Court, did not, however, violate the best evidence rule. Wigmore, in his book on evidence, states that:

"Production of the original may be dispensed with, in the trial court's discretion, whenever in the case in hand the opponent does not bona fide dispute the contents of the document and no other useful purpose will be served by requiring production.

"xxx xxx xxx

"In several Canadian provinces, the principle of unavailability has been abandoned, for certain documents in which ordinarily no real dispute arised. This measure is a sensible and progressive one and deserves universal adoption. Its essential feature is that a copy may be used unconditionally, if the opponent has been given an opportunity to inspect it." x x x

This Court did not violate the best evidence rule when it considered and weighed in evidence the photocopies and microfilm copies of the PNs, MCs, and letters submitted by the petitioners to establish the existence of respondent's loans. The terms or contents of these documents were never the point of contention in the Petition at bar. It was respondent's position that the PNs in the first set (with the exception of PN No. 34534) never existed, while the PNs in the second set (again, excluding PN No. 34534) were merely executed to cover simulated loan transactions. As for the MCs representing the proceeds of the loans, the respondent either denied receipt of certain MCs or admitted receipt of the other MCs but for another purpose. Respondent further admitted the letters she wrote personally or through her representatives to Mr. Tan of petitioner Citibank acknowledging the loans, except that she claimed that these letters were just meant to keep up the ruse of the simulated loans. Thus, respondent questioned the documents as to their existence or execution, or when the former is admitted, as to the purpose for which the documents were executed, matters which are, undoubtedly, external to the documents, and which had nothing to do with the contents thereof.32 (Citations omitted.)

Here, petitioner's objection to the prosecution's documentary evidence, as stated in his Comment/Objections to Formal Offer of Exhibits,33 essentially relates to the materiality, relevance or purpose for which the documents were offered which had nothing to do with the contents thereof.

As to petitioner's guilt for violation of Section 3(e) of R.A. No. 3019, such has been established beyond reasonable doubt.

Section 3(e) of R.A. No. 3019 reads, as follows:

Section 3. Corrupt practices of public officers. - In addition to acts or omissions of public officers already penalized by existing law, the following shall constitute corrupt practices of any public officer and are hereby declared to be unlawful:

x x x x

(e) Causing any undue injury to any party, including the Government, or giving any private party any unwarranted benefits, advantage or preference in the discharge of his official[,] administrative or judicial functions through manifest partiality, evident bad faith or gross inexcusable negligence.

The elements of the above violation are:

(1) the offender is a public officer;

(2) the act was done in the discharge of the public officer's official, administrative or judicial functions;

(3) the act was done through manifest partiality, evident bad faith, or gross inexcusable negligence; and

(4) the public officer caused any undue injury to any party, including the Government, or gave any unwarranted benefits, advantage or preference.34

All the above elements are present in this case. The petitioner is a public officer, being then the Assistant Director of the Bureau of Equipment of DPWH, discharging administrative and official functions. Petitioner and his co-accused acted with evident bad faith by falsifying official documents to defraud the DPWH into paying the claims for fictitious emergency repairs or purchase of spare parts under the name of Julio Martinez. The act of petitioner caused undue injury or damage to the government in the total amount of ₱5,166,539.00.

Petitioner acted with evident bad faith when he affixed his signature to the falsified documents in order to induce the government to pay the claim for fictitious emergency repairs and purchases of spare parts of certain vehicles. Bad faith does not simply connote bad judgment or negligence; it imputes a dishonest purpose or some moral obliquity and conscious doing of a wrong; a breach of sworn duty through some motive or intent or ill will; it partakes of the nature of fraud.35

In view, however, of R.A. No. 10951 (An Act Adjusting the Amount or the Value of Property and Damage on which a Penalty is Based, and the Fines Imposed under the Revised Penal Code, amending for the Purpose Act No. 3815, otherwise known as "The Revised Penal Code"), a modification must be made as to the penalty imposed by the Sandiganbayan. Section 85 of the said law provides the following:

SEC. 85. Article 315 of the same Act, as amended by Republic Act No. 4885, Presidential Decree No. 1689, and Presidential Decree No. 818, is hereby further amended to read as follows:

"ART. 315. Swindling (estafa). - Any person who shall defraud another by any of the means mentioned hereinbelow shall be punished by:

"1st. The penalty of prision correccional in its maximum period to prision mayor in its minimum period, if the amount of the fraud is over Two million four hundred thousand pesos (P2,400,000) but does not exceed Four million four hundred thousand pesos (P4,400,000), and if such amount exceeds the latter sum, the penalty provided in this paragraph shall be imposed in its maximum period, adding one year for each additional Two million pesos (P2,000,000); but the total penalty which may be imposed shall not exceed twenty years. In such cases, and in connection with the accessory penalties which may be imposed and for the purpose of the other provisions of this Code, the penalty shall be termed prision mayor or reclusion temporal as the case may be.

x x x x

"4th. The penalty of prision mayor in its medium period, if such amount is over Forty thousand pesos (P40,000) but does not exceed One million two hundred thousand pesos (P1,200,000).

"5th. By prision mayor in its minimum period, if such amount does not exceed Forty thousand pesos (P40,000).

"3. Through any of the following fraudulent means:

"(a) By inducing another, by means of deceit, to sign any document.

"(b) By resorting to some fraudulent practice to insure success in a gambling game.

"(c) By removing, concealing or destroying, in whole or in part, any court record, office files, document or any other papers." (Emphasis ours.)

Applying the above provisions, the maximum term of the penalty that must be imposed should be within the maximum period of prision correccional maximum to prision mayor minimum, considering that the amount defrauded is ₱5,166,539.00 and the crime committed is a complex crime under Article 48 of the RPC, where the penalty of the most serious of the crimes should be imposed which, in this case, is the penalty for Estafa. Hence, applying the Indeterminate Sentence Law, the minimum term of the penalty should be within the range of the penalty next lower in degree or prision correccional minimum to prision correccional medium and the maximum term should be taken from the maximum period of prision mayor minimum. Thus, an indeterminate penalty of four (4) years and two (2) months of prision correccional medium, as the minimum term, to eight (8) years of prision mayor minimum, as the maximum term, is appropriate.

WHEREFORE, the petition for review on certiorari dated March 15, 2018 of petitioner Florendo B. Arias is DENIED for lack of merit. Consequently, the Decision of the Sandiganbayan dated November 10, 2016, in the consolidated Criminal Case No. 28100 and Criminal Case No. 28253, and its Resolution dated January 15, 2018 are AFFIRMED with the MODIFICATION that in Criminal Case No. 28100 for Estafa through Falsification of Official/Commercial Documents, petitioner is sentenced to suffer imprisonment of from four (4) years and two (2) months of prision correccional medium, as minimum, to eight (8) years of prision mayor minimum, as maximum.

SO ORDERED.

Leonen, A. Reyes, Jr., Hernando, and Inting, JJ., concur.1шphi1


Footnotes

1 Rollo, pp. 18-43.

2 Id. at 73-133. Penned by Associate Justice Oscar C. Herrera, Jr., and concurred in by Associate Justices Jose R. Hernandez and Alex L. Quiroz.

3 Id. at 44-50.

4 Id. at 96-109.

5 Id. at 77.

6 Id. at 75.

7 Id. at 77.

8 Id. at 76.

9 Supra note 2.

10 Id. at 131-132.

11 Rollo, pp. 51-65.

12 Supra note 3.

13 Id. at 49.

14 Rollo, p. 23.

15 Id. at 71.

16 Id. at 67-72.

17 Id. at 123-126.

18 712 Phil. 310 (2013).

19 Id. at 334.

20 618 Phil. 499 (2009).

21 Id. at 517-518.

22 Rules of Court, Rule 132, Section 19.

23 Patula v. People, 685 Phil. 376, 397 (2012).

24 Intestate Estate of Manolita Gonzales Vda. De Carungcong v. People, et al., 626 Phil. 177, 206 (2010).

25 Id.

26 Id.

27 Id.

28 Id. at 208.

29 Id.

30 People v. Suarez, 496 Phil. 231, 242-243 (2005).

31 535 Phil. 384 (2006).

32 Id. at 457-458.

33 Rollo, pp. 219-254.

34 Sison v. People, 628 Phil. 573, 583 (2010).

35 Fonacier v. Sandiganbayan, 308 Phil. 661, 693 (1994).


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