What is malversation?

Malversation may be committed by appropriating public funds or property; by taking or misappropriating the same; by consenting, or through abandonment or negligence, by permitting any other person to take such public funds or property; or by being otherwise guilty of the misappropriation or malversation of such funds or property (Pondevida v. Sandiganabayan, 504 Phil. 489, 507 [2005]).

The elements common to all acts of malversation under Article 217 of the Revised Penal Code, as amended, are the following: 

(a) that the offender be a public officer; 

(b) that he had custody or control of funds or property by reason of the duties of his office; 

(c) that those 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.