Malversation of public funds; penalty, elements

The crime of malversation of public funds is defined and penalized under Article 217 of the Revised Penal Code, as amended, as follows:

Article 217. Malversation of public funds or property. – Presumption of malversation. – Any public officer who, by reason of the duties of his office, is accountable for public funds or property, shall appropriate the same, or shall take or misappropriate or shall consent, or through abandonment or negligence, shall permit any other person to take such public funds or property, wholly or partially, or shall otherwise be guilty of the misappropriation or malversation of such funds or property shall suffer:

x x x x

4. The penalty of reclusion temporal in its medium and maximum periods, if the amount involved is more than twelve thousand pesos but is less than twenty-two thousand pesos. If the amount exceeds the latter, the penalty shall be reclusion temporal in its maximum period to reclusion perpetua.

In all cases, persons guilty of malversation shall also suffer the penalty of perpetual special disqualification and a fine equal to the amount of the funds malversed or equal to the total value of the property embezzled.

The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable, upon demand by any duly authorized officer, shall be prima facie evidence that he has put such missing funds or property to personal use. (As amended by R.A. No. 1060)

The crime of malversation of public funds has the following elements, to wit: 

(a) that the offender is a public officer;
(b) that he had the custody or control of funds or property by reason of the duties of his office;
(c) that the funds or property were public funds or property for which he was accountable; and
(d) that he appropriated, took, misappropriated or consented or, through abandonment or negligence, permitted another person to take them. (Ocampo III v. People, G.R. Nos. 156547-51 & 156384-85, February 4, 2008)