[ G.R. Nos. 237106-07. June 10, 2019 ] 853 Phil. 407
THIRD DIVISION
[ G.R. Nos. 237106-07. June 10, 2019 ]
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 Petition[1] 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 Decision[2] 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 Resolution[3] 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 P5,166,539.00, not P6,368,364.00, were claimed and paid as reimbursements. 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
101-01-07-13313
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
102-01-01-00632
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
102-01-09-08961
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
102-01-10-10760
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
- 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
102-01-02-00741
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
- 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
102-00-12-31221
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
- 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
102-01-07-06389
J. MARTINEZ
1359556
08/07/01
24,800.00
J-CAP
10
102-01-08-07521
L. Velasquez
1359981
08/15/01
24,880.00
NEMAN
11
102-01-08-08157
L. Velasquez
1473752
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
- 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
- Toyota Land Cruiser 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
102-01-10-10235
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
- 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
102-01-02-01203
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
- 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[l]
24,900.00
J-CAP
TOTAL 376,090.00
- Nissan Pick-Up with Plate No. PMB-631 / 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
102-01-09-08674
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
102-01-10-11311
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
- 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
- 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
10-01-06-10943
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
- Nissan Pathfinder with Plate No. PND-908 / HI-4321 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
102-01-10-11316
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
- 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
1
101-01-09-16316
Fernandez D.
384501
09/04/01
22,530.00
DEB
2
101-01-09-16317
Fernandez D.
384504
09/04/01
19,410.00
DEB
3
101-01-09-16366
Fernandez D.
384514
09/04/01
20,340.00
DEB
4
102-00-09-11707
Quarto E.
333240
04/19/01
24,180.00
DEB
5
102-01-05-03622
Fernandez D.
1267342
05/17/01
4,800.00
DEB
6
102-01-03-01659
Fernandez D.
1358081
06/21/01
3,900.00
DEB
7
102-01-03-01661
Fernandez D.
1358248
06/27/01
4,910.00
DEB
8
102-01-03-01660
Fernandez D.
1358256
06/27/01
4,500.00
DEB
9
102-01-08-07645
MARTINEZ J.
1473655
08/28/01
23,900.00
DEB
10
102-01-09-08735
MARTINEZ J.
1474368
09/12/01
9,600.00
DEB
11
102-01-10-09936
MARTINEZ J.
1475801
10/12/01
20,200.00
DEB
12
102-01-10-09935
MARTINEZ J.
1475841
10/12/01
4,310.00
DEB
13
102-01-10-09937
MARTINEZ J.
1475797
10/12/01
22,680.00
DEB
14
102-01-11-12103
Fernandez D.
1587282
11/22/01
16,400.00
DEB
15
102-01-11-12114
MARTINEZ J.
1587289
11/22/01
5,110.00
DEB
16
102-01-11-12104
Fernandez D.
1587540
11/28/01
17,290.00
DEB
17
102-01-11-12123
MARTINEZ J.
1587564
11/28/01
17,480.00
DEB
TOTAL 241,540.00
- 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
- 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
- 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
- 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
- Mitsubishi L-200 with Plate No. SFG-361 / HI-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
- 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
102-01-08-07646
MARTINEZ J.
1473654
08/28/01
14,300.00
DEB
6
102-01-08-07644
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
- 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
- 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
- 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
- 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
- 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
- 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
02/12/02
15,220.00DEB
TOTAL FUND 57,980.00
- 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
- 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
- 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
100-01-05-03887
MARTINEZ J.
1267553
05/24/01
3,970.00
DEB
TOTAL 34,750.00
- 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
- 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
101-01-08-15023
Borje M.
383728
08/20/01
3,800.00
DEB
2
101-01-09-17571
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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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 (P6,368,364.00), 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 (P6,368,364.00), 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 P5,166,539.00. 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-
- 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 Resolution[12] 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
- 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
- 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:
- 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
- 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 P5,166,539.00 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 P5,166,539.00 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 P5,166,539.00, 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 P5,166,539.00. 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 P5,166,539.00 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.