Wednesday, October 1, 2025

Sandiganbayan: COA auditors nail Laguna municipal treasurer

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THE Sandiganbayan has junked the motion for reconsideration filed by former Pagsanjan, Laguna municipal treasurer Elizalde Gabaleño who assailed its November 23, 2023 ruling that affirmed his conviction on a charge of malversation of public funds.

The defendant had ascribed error on the court’s pronouncement that the allegations against him were duly proven claiming not all the pertinent documents examined by government auditors were presented in court.

He said the finding of auditors from the Commission on Audit that there were shortages in his 2005 collections totaling P483,529.31 was inconsistent with the separate findings of the municipal accountant.

The Sandiganbayan, however, declared that state auditors Rebecca Ciriaco and Nora Federizo had Gabaleño on the button when they testified for the prosecution on May 14, 2019 and September 24, 2019, respectively, established the shortage and the defendant’s failure to account for the said amount.

“The relevant documents, more specifically the COA Final Report, among others, presented and identified by prosecution witnesses COA auditors Ciriaco and Federizo…fall within the meaning of public documents. Being a public document, it enjoys the presumption of regularity,” the anti-graft court said.

On the other hand, the Sandiganbayan gave little value to Gabaleño’s narrative that the shortage was caused by money he lost to robbers at gunpoint and sums released as cash advances of municipal personnel.

The court noted that other than the tale spun by the accused, there was nothing to substantiate the said claims.

“There was no documentary evidence of the alleged vales. Neither was there a police blotter or police report of the purported robbery hold-up incident,” it pointed out.

With the denial of the defendant’s appeal, the court affirmed the penalties meted against him imposing imprisonment for four years and nine months to seven years and four months and a fine in the sum of P493,529.31.

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