MANILA, Philippines - A former Misamis Oriental mayor has been convicted by the Sandiganbayan for failing to liquidate a cash advance.
Edgar Santos, a former mayor of Balingoan town, was found guilty of violating Article 218 of the Revised Penal Code (Failure of Accountable Officer to Render Accounts), the Office of the Ombudsman said in a press statement on Tuesday.
The Sandiganbayan sentenced Santos to 4 months to 1 year in jail. He was also fined P6, 000 and was ordered to pay the local government P20, 000.
Third Division chairman Justice Francisco H. Villaruz, Jr. penned the decision, which was concurred in by Associate Justices Samuel R. Martires and Alex L. Quiroz.
Court records show that Santos, while he was town mayor, was given a P20,000 cash advance for his travel to Manila in 2003.
However, he failed to properly liquidate the amount, which violated Commission on Audit (COA) Circular No. 97-002.
The Sandiganbayan ruling said a piece of evidence presented by Santos only supported the prosecution's position that he failed to liquidate the P20,000 cash advance.
"Accused's denials do not overcome the overwhelming testimonial and documentary evidence of the prosecution, which established his criminal liability. Well settled is the rule of evidence that denial of the offense is an inherently weak defense," the ruling said.
