THE Sandiganbayan has convicted former Bacolod City mayor Luzviminda Valdez and her staff, Brendo Eligio, of seven counts of falsification of private documents for changing amounts on cash slips or receipts to reflect bigger sums for reimbursement.
In its 114-page decision, the Sandiganbayan Sixth Division sentenced both accused to imprisonment of two years and four months to six years for each count and total fines of P35,000 each.
The cases filed in 2012 alleged that Valdez falsified cash slips by changing the amounts written on them to reflect a bigger figure.
Prosecutors said she received P364,778 even if the actual amount spent was only P2,091.60.
The court acquitted Management and Audit Service Office chief Ricardo Dahildahil Jr., former city accountant Eduardo Ravena and clerk Lalaine Villalva for insufficiency of evidence to prove their culpability.
All accused were also acquitted on the more serious charges of malversation of public funds due to weak evidence, noting that while the falsification of documents was proven, there was no proof that the events for which the expenses were made did not happen.
“In view thereof, we conclude that the presumption of malversation did not arise in the present cases. Hence, the burden of proof remained with the prosecution. Without proof of misappropriation, the accused cannot be held guilty of malversation,” the anti-graft court declared.
While noting that there was no way to tell who falsified the cash slips, the Sandiganbayan said it is not indispensable as direct proof since in the crime of falsification, “it is possible that secrecy and other surreptitious means were employed to conceal” the act.
Since Valdez was the claimant of the falsified cash slips as payee of all the reimbursement checks, the court held that she is the presumed “material author of the falsification.”
Elegio, as the one who requested the reimbursements using the falsified documents, is deemed equally guilty as Valdez.
“From the foregoing basic facts, it follows that accused Valdez and Elegio, acting in conspiracy, were the ones who falsified or caused the falsification,” the court added.
