Fernan, Jr. vs. People

G.R. No. 145927. August 24, 2007.
*
SIMON FERNAN, JR. and EXPEDITO TORREVILAS,1 petitioners,
vs. PEOPLE OF THE PHILIPPINES, respondent.
Criminal Law; Presumption of Innocence; Words and Phrases; Definitely,
reasonable doubt is not mere guesswork whether or not the accused is guilty,
but such uncertainty that a reasonable man may entertain after a fair review
and consideration of the evidenceit is present when after the entire
comparison and consideration of all the evidences, leaves the minds of the
judges in that condition that they cannot say they feel an abiding conviction, to
a moral certainty, of the truth of the charge, a certainty that convinces and
directs the understanding, and satisfies the reason and judgment of those who
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SECOND DIVISION.
1 In the SB criminal cases, petitioner is named Expedito Torrevillas; nevertheless, only
one person is referred to despite the variance in spelling.
*
SUPREME COURT REPORTS ANNOTATED

Fernan, Jr. vs. People
are bound to act conscientiously upon it.Our Constitution unequivocally
guarantees that in all criminal prosecutions, the accused shall be presumed
innocent until the contrary is proved. This sacred task unqualifiedly means
proving the guilt of the accused beyond a reasonable doubt. Definitely,
reasonable doubt is not mere guesswork whether or not the accused is guilty,
but such uncertainty that a reasonable man may entertain after a fair review
and consideration of the evidence. Reasonable doubt is present when after the
entire comparison and consideration of all the evidences, leaves the minds of
the [judges] in that condition that they cannot say they feel an abiding
conviction, to a moral certainty, of the truth of the charge; a certainty that
convinces and directs the understanding, and satisfies the reason and judgment
of those who are bound to act conscientiously upon it.
Same; Same; Estafa through Falsification of Public Documents;
Elements.Petitioners were charged with the complex crime of estafa through
falsification of public documents as defined and penalized under Articles 318
and 171 in relation to Article 48 of the Revised Penal Code, thus:
ART.318.Other deceits.The penalty of arresto mayor and a fine of not less
than the amount of the damage caused and not more than twice such amount
shall be imposed upon any person who shall defraud or damage another by any
deceit not mentioned in the preceding articles of this chapter. ART. 171.
Falsification by public officer, employee; or notary or ecclesiastical minister.
The penalty of prision mayor and a fine not to exceed 5,000 pesos shall be
imposed upon any public officer, employee, or notary who, taking advantage of
his official position, shall falsify a document by committing any of the
following acts: x x x x 4. Making untruthful statements in a narration of facts;
ART. 48. Penalty for complex crimes.When a single act constitutes two or
more grave or less grave felonies, or when an offense is a necessary means for
committing the other, the penalty for the most serious crime shall be imposed,
the same to be applied in its maximum period. The complex crime is pruned
into the following essential elements: For estafa: 1. Deceit: Deceit is a specie of
fraud. It is actual fraud, and consists in any false representation or contrivance
whereby one person over-reaches and misleads another, to his hurt. There is
deceit when one is misled, either by guile or trickery or by other means, to
believe to be true what is really false. 2. Damage: Damage may consist in the
offended party being deprived of his money or property as a result of
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the defraudation, disturbance in property right, or temporary prejudice. For
falsification: 1. That the offender is a public officer, employee, or notary public;
2. That he takes advantage of his official position; 3. That he falsifies a
document by committing any of the acts defined under Article 171 of the
Revised Penal Code.
Same; Same; Same; Evidence; It is an age-old axiom that s/he who alleges
something must prove it.By way of defense, petitioners posit that the tally
sheets and other documents could in fact be traced to genuine LAAs that were
in the custody of the NBI. Unfortunately, these genuine LAAs were not
introduced in evidence. It is an age-old axiom that s/he who alleges something
must prove it. Petitioners assertion that the documents they signed were all
genuine and duly covered by genuine LAAs was substantiated only by their
own self-serving and uncorroborated testimonies. We hesitate to give much
weight and credit to their bare testimonies in the face of clear, convincing,
overwhelming, and hard evidence adduced by the State. If the genuine LAAs
were vital to their defense, and they firmly believed that the documents were
indeed in the custody of the NBI, then petitioners could have easily procured the
compulsory process to compel the production of said documents. However,
petitioners miserably failed to avail of subpoena duces tecum which the court a
quo could have readily granted. The inability to produce such important and
exculpatory pieces of evidence proved disastrous to petitioners cause. Their
conviction was indeed supported by proof beyond reasonable doubt which was
not overturned by defense evidence.
Same; Same; Same; Conspiracy; Conspiracy may be implied if it is proved
that two or more persons aimed their acts towards the accomplishment of the
same unlawful object, each doing a part so that their combined acts, though
apparently independent of each other, were in fact, connected and cooperative,
indicating a closeness of personal association and a concurrence of
sentiment.The burden of proving the allegation of conspiracy falls to the
shoulders of the prosecution. Considering, however, the difficulty in
establishing the existence of conspiracy, settled jurisprudence finds no need to
prove it by direct evidence. In People v. Pagalasan, 404 SCRA 275 (2003), the
Court explicated why direct proof of prior agreement is not necessary: After all,
secrecy and concealment are essential features of a successful conspiracy.
Conspiracies are clandestine in nature. It may be inferred from the conduct of
the accused before, during and after
4

the commission of the crime, showing that they had acted with a common
purpose and design. Conspiracy may be implied if it is proved that two or more
persons aimed their acts towards the accomplishment of the same unlawful
object, each doing a part so that their combined acts, though apparently
independent of each other, were in fact, connected and cooperative, indicating a
closeness of personal association and a concurrence of sentiment. To hold an
accused guilty as a co-principal by reason of conspiracy, he must be shown to
have performed an overt act in pursuance or furtherance of the complicity.
There must be intentional participation in the transaction with a view to the
furtherance of the common design and purpose.
Same; Same; Same; Same; Two (2) Structures of Multiple Conspiracies;
Words and Phrases; Wheel or Circle Conspiracy and Chain
Conspiracy, Explained.In Estrada v. Sandiganbayan, 377 SCRA 538 (2002),
we categorized two (2) structures of multiple conspiracies, namely: (1) the socalled wheel or circle conspiracy, in which there is a single person or group
(the hub) dealing individually with two or more other persons or groups (the
spokes); and (2) the chain conspiracy, usually involving the distribution of
narcotics or other contraband, in which there is successive communication and
cooperation in much the same way as with legitimate business operations
between manufacturer and wholesaler, then wholesaler and retailer, and then
retailer and consumer. We find that the conspiracy in the instant cases
resembles the wheel conspiracy. The 36 disparate persons who constituted the
massive conspiracy to defraud the government were controlled by a single hub,
namely: Rolando Mangubat (Chief Accountant), Delia Preagido (Accountant
III), Jose Sayson (Budget Examiner), and Edgardo Cruz (Clerk II), who
controlled the separate spokes of the conspiracy. Petitioners were among the
many spokes of the wheel.
Same; Same; Same; Same; The State is not tasked to adduce direct proof of
the agreement by petitioners with the other accused, for such requirement, in
many cases, would border on near impossibilitythe State needs to adduce
proof only when the accused committed acts that constitute a vital connection to
the chain of conspiracy or in furtherance of the objective of the conspiracy.
After a close reexamination of the records, the Court finds no reason to disturb
the finding of the anti-graft court that petitioners are co-conspirators of the other
accused, headed by Chief Accountant Rolando Mangubat,
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who were similarly convicted in practically all the 119 counts of estafa.
Undisturbed is the rule that this Court is not a trier of facts and in the absence of
strong and compelling reasons or justifications, it will accord finality to the
findings of facts of the SB. The feeble defense of petitioners that they were not
aware of the ingenuous plan of the group of accused Mangubat and the
indispensable acts to defraud the government does not merit any consideration.
The State is not tasked to adduce direct proof of the agreement by petitioners
with the other accused, for such requirement, in many cases, would border on
near impossibility. The State needs to adduce proof only when the accused
committed acts that constitute a vital connection to the chain of conspiracy or in
furtherance of the objective of the conspiracy. In the case at bench, the signing
of the fake tally sheets and/or delivery receipts, reports of inspection, and
requests for supplies and materials by petitioners on separate occasions is vital
to the success of the Mangubat Group in siphoning off government funds.
Without such fabricated documents, the general vouchers covering the supply of
materials cannot be properly accomplished and submitted to the disbursing
officer for the preparation of checks.
PETITION for review on certiorari of a decision and resolution of the

Sandiganbayan.
The facts are stated in the opinion of the Court.
Garcia, Landicho and Partners Law Offices for Heirs of
Camilo De Letran.
The Solicitor General for respondent.
VELASCO, JR., J.:
The instant petition under Rule 45 originated from 119 criminal cases2
filed with the Sandiganbayan (SB) involving no less than 36 former
officials and employees of the then Ministry of Public Highways
(MPH) and several suppliers of construction materials for defalcation
of public funds arising from numerous transactions in the Cebu First
Highway Engineering District in 1977. Because of the sheer

magnitude of
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2
The entire case record consists of three (3) separate volumes.

6

the illegal transactions, the number of people involved, and the
ingenious scheme employed in defrauding the government, this
infamous 86 million highway scam has few parallels in the annals of
crime in the country.
The Case
Petitioners Simon Fernan, Jr. and Expedito Torrevillas seek the
reversal of the December 4, 1997 Decision3 of the SB in the
consolidated Criminal Case Nos. 1640, 1641, 1642, 1643, 1818, 1819,
1820, 1821, 1822, 1823, 1879, 1880, 1881, 1882, 1883, 1884, 1885,
1886, 1887, 1888, 1889, 2839, 2840, 2841, 2842, 2843, 2844, 2845,
2846, 2847, 2848, 2849, 2850, 2851, 2852, 2853, 2854, 2855, 2856,
2857, 2858, 2859, 2860, 2861, 2862, 2863, 2864, 2865, 2866, 2867,
2868, 2869, 2870, 2871, 2872, 2873, 2874, 2875, 2876, 2877, 2878,
2879, 2880, 2881, 2882, 2883, 2884, 2885, 2886, 2887, 2888, 2889,
2890, 2891, 2892, 2893, 2894, 2895, 2896, 2897, 2898, 2899, 2900,
2901, 2902, 2903, 2904, 2905, 2906, 2907, 2908, 2909, 2910, 2911,
2912, 2913, 2915, 2917, 2918, 2919, 2920, 2921, 2922, 2923, 2924,
2925, 2926, 2927, 2928, 2929, 2930, 2931, 2932, 2936, 2937, 2938,
and 2939,4 all entitled People of the Philippines v. Rocilo Neis, et al.,
finding them guilty of multiple instances of estafa through
falsification of public documents;5 and the subsequent August 29,
2000 SB Resolution which denied their separate pleas for
reconsideration.
Petitioner Fernan, Jr. disputes the adverse judgment in only six (6)
cases, namely: 2879, 2880, 2881, 2885, 2914, and
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Rollo, pp. 28-192. The Decision was penned by Associate Justice Cipriano A. Del
Rosario (Chairperson) and concurred in by Associate Justices Leonardo I. Cruz and
German G. Lee, Jr.
4 The other criminal cases, namely: Criminal Case Nos. 889, etc., and 2070, etc.,
have been dismissed for various reasons; see Id., at p. 147. Petitioners Fernan, Jr. and
3
Torrevillas were not impleaded as accused in said cases.

5 The accused in the aforementioned cases did not have custody or control of
public funds; hence, the crime charged was estafa instead of malversation under Art.
217 of the Revised Penal Code.
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2918; while petitioner Torrevillas seeks exoneration in nine (9) cases,
namely: 2855, 2856, 2858, 2859, 2909, 2910, 2914, 2919, and 2932.
Both petitioners assert their strong belief that their guilt has not
been established beyond reasonable doubt and, hence, exculpation is
in order.
The Facts
The SB culled the facts6 this way:
On June 21, 1978, COA Regional Director Sofronio Flores Jr. of COA
Regional Office No. 7, directed auditors Victoria C. Quejada and Ruth I.
Paredes to verify and submit a report on sub-allotment advises issued to various
highway engineering districts in Cebu, particularly, the Cebu City, Cebu 1st,
Cebu 2nd and the Mandaue City Highway Engineering Districts. Complying
with the directive, they conducted an investigation and in due course submitted
their findings. Their report (Exhibit C) confirmed the issuance of fake Letters
of Advice of Allotments (LAAs) in the districts mentioned. They discovered
that two sets of LAAs were received by the districts. One set consists of regular
LAAs which clearly indicated the covering sub-allotment advices and were duly
signed by Mrs. Angelina Escao, Finance Officer of the MPH Regional Office.
The LAAs were numbered in proper sequence and duly recorded in the logbook
of the Accounting, Budget and Finance Division. The other set consists of fake
LAAs which do not indicate the covering sub-allotment advice and were signed
by Chief Accountant Rolando Mangubat and Engr. Jose Bagasao, instead of the
Finance Officer. These fake LAAs were not numbered in proper sequence; they
were mostly undated and were sometimes duplicated. They could not be traced
to the files and records of the Accounting, Budget and Finance Division. The
accounting entry for the disbursements made on the fake LAAs was debited to
the Accounts-Payable Unliquidated Obligations (8-81-400) and credited to the
Checking Account with the Bureau of Treasury (8-70-790). Nevertheless, the
expenditures were taken from obligations of the current year (1978) because all
the supporting papers of the payment vouchers were dated in that year. The
entries in the
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6
Supra note 3, at pp. 102-109.

journal vouchers filed with the MPH Regional Office were adjusted every
month to 8-81-400 (unliquidated or prior years obligation), 8-83-000 (liquidated
or current year obligations) and 8-70-700 (Treasury/Agency Account). All of
these were approved for the Finance Officer by Chief Accountant Rolando
Mangubat. Mangubat, however, had no authority to approve them because since
October 1977, he had already been detailed to the MPH Central Office. There
were indications that the practice had been going on for years.
xxxx
Due to these serious irregularities, then President Marcos created a Special
Cabinet Committee on MPH Region VII Ghost Projects Anomalies which in
turn organized a Special Task Force composed of representatives from the
Finance Ministry Intelligence Bureau (FMIB), National Bureau of Investigation
(NBI), the Bureau of Treasury and the Commission on Audit. The mission of
the task force was to conduct a wider and more extended investigation in all the
fifteen (15) highway engineering districts of MPH Region VII, including the
Cebu First Highway Engineering District, the 1977 questionable disbursements
of which are the subject matter of these cases.
xxxx
For a better understanding of these highways cases, the flow in the release of
funds to the various agencies of the government and the control devices set up
for disbursement and accounting of public funds should first be explained. A
chart (Exhibit B) graphically shows the flow of allotments from the Ministry
down to the district level.
On the basis of appropriation laws and upon request made by heads of
agencies, the then Ministry of Budget released funds to the various agencies of
the government by means of an Advice of Allotment (AA) and a Cash
Disbursement Ceiling (CDC). The Advice of Allotment is an authority for the
agency to incur obligations within a specified amount in accordance with
approved programs and projects. The Cash Disbursement Ceiling is an authority
to pay. Upon receipt of the AA and CDC from the Budget, the Central Office of
the agency prepares the Sub-Advice of Allotment (SAA) and the Advice of
Cash Disbursement Ceiling (ACDC) for each region, in accordance with the
disbursement allotment. These are sent to the Regional Office. Upon receipt, the
Budget Officer of the region prepares the corresponding Letters of Advice of
Allotment (LAA) which are for9
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warded to the various districts of the region (The amount that goes to each
district is already indicated in the Advice of Allotment). Only upon receipt of
the LAA is the district office authorized to incur obligations.

Now, how are funds released by the Regional Office to the different districts
and ultimately paid out to contractors, the District Engineer submits to the
Regional Director a request for allotment in accordance with the program of
work prepared by the former. This procedure starts with the preparation of a
Requisition for Supplies and Equipment (RSE) in the District Office by the
Senior Civil Engineer, approved by the District Engineer, and signed by the
Chief Accountant of the Highway Engineering District, who certifies as to the
availability of funds. The RSE is then submitted to the Regional Director for
approval. Once it is approved, a Request for Obligation of Allotment (ROA) is
prepared by the Chief Accountant of the district Senior Civil Engineer. The
ROA signifies that a certain amount of district funds has been set aside or
earmarked for the particular expenditures stated in the RSE. On the basis of the
ROA, the District Office puts up advertisements, [conducts] biddings, makes
awards and prepares purchase orders which are served on the winning bidder.
The District Office also prepares a summary of deliveries with the
corresponding delivery receipts and tally sheets, conducts inspection and
prepares the General Voucher for the payment of deliveries. Once the General
Voucher (GV) has been prepared, the corresponding check in the form of a
Treasury Check Account for Agency (TCAA) is drawn by the Disbursing
Officer and finally released to the contractor.
At the end of every month, the Report of Checks Issued by Deputized
Disbursing Officer (RCIDD) is prepared, listing all the checks issued during
that period. The RCIDDO is submitted to the accounting division of the region.
Upon receipt of the RCIDDO, the Regional Office draws a journal voucher,
debiting the account obligation (liquidated or unliquidated obligation,
whichever is applicable), and crediting the account Treasury Check Account for
Agency (TCAA). The RCIDDO is recorded in the Journal of Checks Issued by
Deputized Disbursing Officers (JCIDDO) and posted in the general ledger at the
end of each month.
Simultaneous with the flow of the RCIDDO, the ROAs are summarized in
the Reports of Obligations Incurred (ROI) in the District Office, once or twice a
month, depending upon the volume of
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transactions. The ROI is then submitted to the Regional Office. Upon receipt of
the ROI, the accountant of the Regional Office draws a journal voucher taking
up the following entry: debiting the appropriation allotted (0-90-000) and
crediting the obligation incurred (0-82-000). This is recorded in the general
voucher and posted to the general ledger at the end of each month. The journal
voucher is prepared, closing the account 8-70-709 to 8-71-100-199 at the end of
each month. It is also recorded and posted to the general ledger. At the end of
the month, the balances of each account shown in the general ledger are
summarized in a statement called the trial balance. The trial balance is
submitted to the MPH Central Office in Manila where it is consolidated with
other trial balances submitted by other regional offices.
xxxx
The elaborate accounting procedure described above with its system of
controls was set up obviously to make sure that government funds are properly
released, disbursed and accounted for. In the hands of untrustworthy guardians
of the public purse, however, it proved to be inadequate. There were loopholes
which an unscrupulous person adroit in government accounting could take
advantage of to surreptitiously draw enormous sums of money from the
government.
Sometime in February, 1977, accused Rolando Mangubat (Chief
Accountant), Delia Preagido (Accountant III), Jose Sayson (Budget Examiner),
and Edgardo Cruz (Clerk II), all of MPH Region VII, met at the Town and
Country Restaurant in Cebu City and hatched an ingenious plan to siphon off
large sums of money from government coffers. Mangubat had found a way to
withdraw government money through the use of fake LAAs, vouchers and other
documents and to conceal traces thereof with the connivance of other
government officials and employees. In fine, the fraudulent scheme involved the
splitting of LAAs and RSEs so that the amount covered by each general
voucher is less than P50,000.00 to do away with the approval of the Regional
Auditor; the charging of disbursements to unliquidated obligations due the
previous year to provide the supposed source of funds; and the manipulation of
the books of account by negation or adjustment, i.e., the cancellation of checks
through journal vouchers to conceal disbursements in excess of the cash
disbursement ceiling (CDC), so as not to reflect such disbursements in the trial
balances submitted to the Regional Office.
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Mangubat enticed Preagido, Cruz and Sayson to join him. All three agreed to
help him carry out his plan. They typed the fake LAAs during Saturdays. Cruz
and Sayson also took charge of negotiating or selling the fake LAAs to
contractors at 26% of the gross amount. Preagido on her part manipulated the
General Ledger, Journal Vouchers and General Journal thru negative entries to
conceal the illegal disbursements. Thus, in the initial report of the auditors
(Exhibit D), it was discovered that the doubtful allotments and other
anomalies escaped notice due to the following manipulations:
The letter-advices covering such allotments (LAA) were generally not signed by the
Finance Officer nor recorded in the books of accounts. Disbursements made on the
basis of these fake LAAs were charged to the unliquidated Obligations (Account 8-
81-400), although the obligations being paid were not among those certified to the
unliquidated obligations (Account 8-81-400) at the end of the preceding year. To
conceal the over-charges to authorized allotments, account 8-81-400 and the excess of
checks issued over authorized cash disbursements ceiling, adjustments were prepared
monthly through journal vouchers to take up the negative debit to Account 8-81-400
and a negative credit to the Treasury Checking Account for Agencies Account 8-70790. These journal vouchers in effect cancelled the previous entry to record the
disbursements made on the basis of the fake LAAs. Thus, the affected accounts
(Accounts 8-81-400 and 8-70-790), as appearing in the trial balance would not show
the irregularity. The checks, however, were actually issued.
The four formed the nucleus of the nefarious conspiracy. Other government
employees, tempted by the prospect of earning big money, allowed their names
to be used and signed spurious documents.
Although the anomalies had been going on for sometime (February 1977 to
June 1978), the PNB and Bureau of Treasury had no inkling about it until the
NBI busted the illegal operations. (Some of the recipients of the stolen funds
spent lavishly and bought two cars at a time). The reason for this is that, at that
time, the PNB and Bureau of Treasury were not furnished copy of the mother
CDC and the local branch of the PNB did not receive independent advice from
the PNB head office in Manila. There were no deposits of money
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made with the PNB from which withdrawals could be charged. Only CDCs
were presented to it, and not knowing that some of the CDCs were fake, the
PNB branch paid out the checks drawn against them. The bank had also no way
of knowing what amount was appropriated for the district; consequently, it did
not know if the limit had already been exceeded. Only an insider steep in
government accounting, auditing and banking procedures, particularly their
flaws and loopholes, could have pulled off such an ingenious and audacious
plan.
xxxx
Focusing our attention now on the anomalies committed in the Cebu First
District Engineering District, hereinafter referred to as the Cebu First HED for
brevity, the Court finds that the same pattern of fraud employed in the other
highway engineering districts in MPH Region VII was followed. The Cebu First
HED received from Region VII thirty-four Letters of Advice of Allotment
(LAAs) in the total sum of P4,734,336.50 and twenty-nine (29) corresponding
SubAdvices of Cash Disbursement Ceiling (SACDCs), amounting to
P5,160,677.04 for the period January 1, 1977 to December 31, 1977. But apart
from this, the Cebu First HED appears to have also received for the same period
another set of eighty-four (84) LAAs amounting to P4,680,694.76 which
however, could not be traced to any Sub-Advice of Allotment (SAA) or

matched to the Advices of Cash Disbursement Ceiling (ACDCs) received from
the MPH and Regional Office. This is highly irregular and not in consonance
with accounting procedures.
It was also made to appear that the payments were made for alleged prior
years obligations and chargeable to Account 8-81-400, obviously because, they
were not properly funded. Furthermore, the list of projects in Region VII for
1977 showed that Cebu First HED completed rehabilitation and/or improvement
of roads and bridges in its districts from February to May 1977, with
expenditures amounting to P613,812.00. On the other hand, the expenditures for
barangay roads in the same district in 1977 amounted to P140,692.00, and these
were all completed within the period from November to December, 1977. These
completed projects were properly funded by legitimate LAAs and CDCs in the
total amount of only P754,504.00. However, an additional amount of
P3,839,810.74 was spent by the Cebu First HED for maintenance of roads and
bridges for the same
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year (1977) but the same could not be traced to any authoritative document
coming from the MPH.
xxxx
A total of 132 General Vouchers, emanating from fake LAAs and ACDCs,
were traced back to Rolando Mangubat, Regional Accountant of Region VII
and Adventor Fernandez, Regional Highway Engineer, also of Region VII.
Those LAAs and ACDCs became the vehicles in the disbursement of funds
amounting to P3,839,810.74, through the vouchers purportedly issued for the
purchase and delivery of the aforementioned materials allegedly used for the
maintenance and repair of the national highways within the Cebu First HED.
Despite the enormous additional expenditure of P3,839,810.74, the roads and
bridges in the district, as found out by the NBI, did not show any improvement.
As testified to by several barangay captains, the road maintenance consisted
merely of spreading anapog or limestone on potholes of the national highway.
Obviously, the vouchers for payments of alleged maintenance of roads and
bridges in the additional amount of P3,839,810.74 were prepared for no other
purpose than to siphon the said amount from the government coffer into the
pockets of some officials and employees of Region VII and the Cebu First
HED, as well as the suppliers and contractors who conspired and confederated
with them.
The nuclei of this massive conspiracy, namely: Rolando Mangubat,

Jose Sayson, and Edgardo Cruz, all of MPH Region VII, were found
guilty in all 119 counts and were accordingly sentenced by the SB.
The other conniver, Delia Preagido, after being found guilty in some
of the cases, became a state witness in the remainder. On the basis of
her testimony and pertinent documents, Informations were filed,
convictions were obtained, and criminal penalties were imposed on
the rest of the accused.
On the other hand, petitioners were both Civil Engineers of the
MPH assigned to the Cebu First Highway Engineering District.
Petitioner Fernan, Jr. was included among the accused in Criminal
Case Nos. 2879, 2880, 2881, 2885, 2914, and 2918 allegedly for
having signed six (6) tally sheets or statements of deliveries of
materials, used as bases for the
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preparation of the corresponding number of general vouchers. Fund
releases were made to the suppliers, contractors, and payees based on
these general vouchers.
The Information against Fernan, Jr. in SB Criminal Case No. 2879
reads as follows:
The undersigned accuses Rocilo Neis, Rolando Mangubat, Adventor
Fernandez, Angelina Escao, Delia Preagido, Camilo de Letran, Manuel de
Veyra, Heracleo Faelnar, Basilisa Galvan, Matilde Jabalde, Josefina Luna, Jose
Sayson, Edgardo Cruz, Leonila del Rosario, Engracia Escobar, Abelardo
Cardona, Leonardo Tordecilla, Agripino Pagdanganan, Ramon Quirante,
Mariano Montera, Mariano Jarina, Leo Villagonzalo, Asterio Buqueron,
Zosimo Mendez, Simon Fernan, Jr. and Juliana de los Angeles for estafa thru
falsification of public and commercial documents, committed as follows:
That on, about and during the period from December 1, 1976 up to January 31,
1977, both dates inclusive, in the City of Cebu and in Cebu Province, and within the
jurisdiction of this Honorable Court, the accused Rocilo Neis, Assistant District
Engineer of Cebu HED I; Rolando Mangubat, the Chief Accountant of Region VII of
the Ministry of Public Highways and Adventor Fernandez, Regional Highway
Engineer of same Regional Office, conniving with each other to defraud the
Philippine Government with the indispensable cooperation and assistance of Angelina
Escao, Finance Officer of Region VII of the Ministry of Public Highways; Delia
Preagido, Assistant Chief Accountant of same Regional Office; Camilo de Letran,
Chief Accountant of Cebu I HED; Manuel de Veyra, Regional Director, MPH, Region
VII; Heracleo Faelnar, then Assistant Director MPH Region VII; Basilisa Galvan,
Budget Officer, MPH, Region VII; Matilde Jabalde, Supervising Accounting Clerk,
MPH, Region VII; Josefina Luna, Accountant II, MPH, Region VII; Jose Sayson,
Budget Examiner, MPH, Region VII, Edgardo Cruz, Accountant I, MPH, Region VII;
Leonila del Rosario, Chief Finance and Management Service, MPH, Central Office;
Engracia Escobar, Chief Accountant, MPH, Central Office; Abelardo Cardona,
Assistant Chief Accountant, MPH, Central Office; Leonardo Tordecilla, Supervising
Accountant, MPH, Central Office; Agripino Pagdanganan, Budget Officer III, MPH,
Central Office; Ramon Quirante, Property Custodian
15
VOL. 531, AUGUST 24, 2007

15
of Cebu I HED; Mariano Montera, Senior Civil Engineer Engineer of Cebu I HED;
Mariano Jarina, Clerk in the Property Division of Cebu I HED; Leo Villagonzalo,
Auditors Aide of Cebu I HED; Zosimo Mendez, Auditor of Cebu I HED; Asterio
Buqueron, Administrative Officer of Cebu I HED; Simon Fernan, Jr., Civil Engineer
of Cebu I HED and Juliana de los Angeles, an alleged supplier, all of whom took
advantage of their official positions, with the exception of Juliana de los Angeles,
mutually helping each other did then and there willfully, unlawfully and feloniously
falsify and/or cause the falsification of the following documents, to wit:
1. 1.Request for Allocation of Allotment
2. 2.Letter of Advice of Allotment
3. 3.Advice of Cash Disbursement Ceiling
4. 4.General Voucher No. B-15
5. 5.Check No. 9933064
6. 6.Abstract of Bids
7. 7.Purchase Order
8. 8.Statement of Delivery
9. 9.Report of Inspection
10.
10.Requisition for Supplies or Equipment
11.
11.Trial Balance
by making it appear that Regional Office No. VII of the Ministry of Public
Highways regularly issued an advice of cash disbursement ceiling (ACDC) and the
corresponding letter of advice of allotment (LAA) to cover the pur chase of 1,400 cu.
m. of item 1087 for use in the repair of the Cebu Hagnaya Wharf road from Km.
50.30 to Km. 60.00, when in truth and in fact, as all the accused knew, the same were
not true and correct; by making it appear in the voucher that funds were available and
that there were appropriate requests for allotments (ROA) to pay the aforesaid
purchase; that a requisition for said item was made and approved; that a regular
bidding was held; that a corresponding purchase order was issued in favor of the
winning bidder; that the road construction ma_______________
7
Rollo, p. 18; limestone, or sand and gravelthe latter being of higher quality.
16
1
6

terials were delivered, inspected and used in the supposed project and that the alleged
supplier was entitled to payment when in truth and in fact, as all the accused know, all
of the foregoing were false and incorrect and because of the foregoing falsifications,
the above-named accused were able to collect from the Cebu I HED the total amount
of TWENTY EIGHT THOUSAND PESOS (P28,000.00), Philippine Currency, in
payment of the non-existing deliveries; that the said amount of P28,000.00 was not
reflected in the monthly trial balance submitted to the Central Office by Region VII
showing its financial condition as the same was negated thru the journal voucher, as a
designed means to cover-up the fraud; and the accused, once in possession of the said
amount, misappropriated, converted and misapplied the same for their personal needs,
to the damage and prejudice of the Philippine Government in the total amount of
TWENTY EIGHT THOUSAND PESOS (P28,000.00), Philippine Currency.
CONTRARY TO LAW.
The Informations in the six (6) cases involving Fernan, Jr. were
essentially identical save for the details as highlighted in boldface
above. For ease of reference, Fernan, Jr.s criminal cases are detailed
below:
Crimina
Dates of
Main
Items
Amount
l Case Commission Document Allegedly of Fraud
No.
s Falsified Purchase
d
2879
December
1. General 1,400 cu. PhP
1, 1976 up Voucher
m. of item 28,000.0
to January
No. B108 for
0
31, 1977
15;2.
use in the
Check No. repair of
9933064; the Cebu
Hagnaya
Wharf
road from
Km.
50.30 to
Km.
60.00
2880
December
1. Request 1,400 cu. PhP
1, 1976 up for
m. of item 28,000.0
to January
Allocation 108 for
0
31, 1977
of
use in the
Allotment repair of
101-12the Bogo-
105-76;2.
General
Voucher
No. B55;3.
Check No.
CurvaMedellon
road from
Km.
110.00 to
Km.
119.00
17
VOL. 531, AUGUST 24, 2007

9933104;
288 January
1. Request for Allocation of
1
2, 1977
Allotment 101-2-56-77;2. General
up to
Voucher No. B-245;3. Check No.
February 9933294;
28, 1977
288 January
5
2, 1977
up to
January
31, 1977

Allotment 101-12-112-76;2.
General Voucher No. B-76;3.
Check No. 9933125;
291 October
4
1, 1977
1. General Voucher No. B-927;2.

Check No. 9403425;
17
Approximately
1,500 cu. m. of
item 108 for
use in the
repair and
rehabilitation
of damaged
roads and
bridges by
Typhoon Aring
at the
Tabogon-Bogo
provincial road
from Km. 92
to Km. 98
materials for
use in the
repair and
rehabilitation
of the DaanBantayan road
from Km.
127.00 to Km.
136
1,200 cu. m. of
item 108 for
PhP
31,000.0
0
PhP
30,000.0
0
PhP
27,000.0
up to
Novembe
r 30,
1977
use in the
rehabilitation
of the CajelLugo, Barbon
barangay road
291 January
1. General Voucher No. B-107;2. 1,500 cu. m. of
8
2, 1977
Check No. 9933157;
item 108 for
up to
the
February
rehabilitation
28, 1977
of the Cebu
North Hagnaya
Wharf road
from Km. 71
to Km. 76
On the other hand, petitioner Torrevillas was one of the accused in
Criminal Case Nos. 2855, 2856, 2858, 2859, 2909, 2910, 2914, 2919,
and 2932.
The Information against Torrevillas in SB Criminal Case No. 2855
reads as follows:
18
1
8

The undersigned accuses Rocilo Neis, Rolando Mangubat, Adventor

Fernandez, Angelina Escao, Delia Preagido, Camilo de Letran, Manuel de
Veyra, Heracleo Faelnar, Basilisa Galvan, Matilde Jabalde, Josefina Luna, Jose
Sayson, Edgardo Cruz, Leonila del Rosario, Engracia Escobar, Abelardo
Cardona, Leonardo Tordecilla, Agripino Pagdanganan, Ramon Quirante, Jorge
de la Pea, Leo Villagonzalo, Asterio Buqueron, Expedito Torrevillas, Mariano
Montera and Rufino V. Nuez for estafa thru falsification of public and
commercial documents, committed as follows:
That on, about and during the period from June 1, 1977 up to June 30, 1977, both
dates inclusive, in the City of Cebu and in Cebu Province, and within the jurisdiction
of this Honorable Court, the accused Rocilo Neis, Assistant District Engineer of Cebu
HED I; Rolando Mangubat, the Chief Accountant of Region VII of the Ministry of
Public Highways and Adventor Fernandez, Regional Highway Engineer of same
Regional Office, conniving with each other to defraud the Philippine Government
with the indispensable cooperation and assistance of Angelina Escao, Finance
Officer of Region VII of the Ministry of Public Highways; Delia Preagido, Assistant
Chief Accountant of same Regional Office; Camilo de Letran, Chief Accountant of
PhP
30,000.0
0
Cebu I HED; Manuel de Veyra, Regional Director, MPH, Region VII; Heracleo
Faelnar, then Assistant Director MPH Region VII; Basilisa Galvan, Budget Officer,
MPH, Region VII; Matilde Jabalde, Supervising Accounting Clerk, MPH, Region
VII; Josefina Luna, Accountant II, MPH, Region VII; Jose Say-son, Budget
Examiner, MPH, Region VII, Edgardo Cruz, Accountant I, MPH, Region VII; Leonila
del Rosario, Chief Finance and Management Service, MPH, Central Office; Engracia
Escobar, Chief Accountant, MPH, Central Office; Abelardo Cardona, Assistant Chief
Accountant, MPH, Central Office; Leonardo Tordecilla, Supervising Accountant,
MPH, Central Office; Agripino Pagdanganan, Budget Officer III, MPH, Central
Office; Ramon Quirante, Property Custodian of Cebu I HED; Jorge de la Pea,
Auditor of Cebu I HED; Leo Villagonzalo, Auditors Aide of Cebu I HED; Asterio
Buqueron, Administrative Officer of Cebu I HED; Expedito Torrevillas,
representative of the Engineers Office, Cebu I HED; Mariano Montera, Senior Civil
Engineer Engineer of Cebu I HED; and Rufino V. Nuez, an alleged supplier, all of
whom took advantage of their official positions, with the exception of Rufino V.
19
VOL. 531, AUGUST 24, 2007

19
Nuez, mutually helping each other did then and there willfully, unlawfully and
feloniously falsify and/or cause the falsification of the following documents, to wit:
1. 1.Request for Allocation of Allotment101-10-186-76; 10-190-76; 10-192-76; 10188-76; 10-180-76
2. 2.Letter of Advice of Allotment
3. 3.Advice of Cash Disbursement Ceiling
4. 4.General Voucher No. B-613
5. 5.Check No. 9403099
6. 6.Abstract of Bids
7. 7.Purchase Order
8. 8.Statement of Delivery
9. 9.Report of Inspection
10.
10.Requisition for Supplies or Equipment
11.
11.Trial Balance
by making it appear that Regional Office No. VII of the Ministry of Public
Highways regularly issued an advice of cash disbursement ceiling (ACDC) and the
corresponding letter of advice of allotment (LAA) to cover the purchase of 153.63 m.
t. of item 3108 for use in asphalting of the Toledo-Tabuelan road at Km. 108.34 to
Km. 109.52, when in truth and in fact, as all the accused knew, the same were not true
and correct; by making it appear in the voucher that funds were available and that
there were appropriate requests for allotments (ROA) to pay the aforesaid purchase;
that a requisition for said item was made and approved; that a regular bidding was
held; that a corresponding purchase order was issued in favor of the winning bidder;
that the road construction materials were delivered, inspected and used in the
supposed project and that the alleged supplier was entitled to payment when in truth
and in fact, as all the accused know, all of the foregoing were false and incorrect and
because of the foregoing falsifications, the above-named accused were able to collect
from the Cebu I HED the total amount of FORTY EIGHT THOUSAND FOUR
HUNDRED THIRTY ONE PESOS & 85/100 (P48,431.85), Phil_______________

8
Id., at p. 23; bituminous asphalt.
20
2
0

ippine Currency, in payment of the non-existing deliveries; that the said amount of
P48,431.85 was not reflected in the monthly trial balance submitted to the Central
Office by Region VII showing its financial condition as the same was negated thru the
journal voucher, as a designed means to cover-up the fraud; and the accused, once in
possession of the said amount, misappropriated, converted and misapplied the same
for their personal needs, to the damage and prejudice of the Philippine Government in
the total amount of FORTY EIGHT THOUSAND FOUR HUNDRED THIRTY
ONE PESOS & 85/100 (P48,431.85), Philippine Currency.
CONTRARY TO LAW.
The Torrevillas cases were substantially the same save for the details
highlighted in the aforequoted typical accusatory pleading. For ease
of reference, Torrevillas criminal cases are particularized as follows:
Crimina
Dates of
Main
Items
Amount
l Case Commission Document Allegedly of Fraud
No.
s Falsified Purchase
d
2855
June 1,
1. Request 153.63 m. PhP
1977 up to for
t. of item 48,431.8
June 30,
Allocation 310 for
5
1977
of
use in
Allotment asphalting
101-10of the
186-76;
Toledo10-190Tabuelan
76; 10road from
192-76;
Km.
10-188108.34 to
76; 10Km.
180-76;2. 109.52
General
Voucher
No. B-
2856
June 1,
1977 up to
June 30,
1977
613;3.
Check No.
9403099;
1. Request
for
Allocation
of
Allotment
101-1015-
153.76 m. PhP
t. of item 48,472.8
310 for
4
use in the
asphalting
of the
Toledo21
VOL. 531, AUGUST 24, 2007

76; 9-201-76; 8-152-76; 8-15376;9-181-76; 9-184-762. General
Voucher No. B-619;3. Check No.
9403105;
285 June 1,
8
1977 up
to July 31,
1977
1. Request for Allocation

Allotment 101-6-234-76; 6-23776; 6-239-76; 6-241-76; 6-240762. General Voucher No. B629;3. Check No. 9403115;
285 June 1,
9
1977 up
to June
31, 1977

Allotment 101-7-63-76; 8-10276; 8-121-762. General Voucher
No. B-631;3. Check No.
9403117;
21
Tabuelan
road from
Km 108.34
to Km.
109.52
151.35 m. t.
of item 310
for use in
the
asphalting
of the
ToledoTabuelan
road from
Km. 108.34
to Km.
109.52
110.01 m. t.
of item 310
for use in
asphalting
of the
ToledoTabuelan
PhP
47,713.0
9
PhP
34,680.6
5
290 Septembe
9
r 1, 1977
up to
1. General Voucher
road from
Km. 108.34
to
Km.109.52
1,200 cu.m. PhP
of item 108 27,900.0
0
22
22
November
30, 1977
291 Septembe
0
r 1, 1977
up to
November
30, 1977
291 October 1,
4
1977 up
to
November
30, 1977
291 January 2,
9
1977 up
to
February

No. Bfor use in the
928;2.
rehabilitation
Check
of the
No.
Buanoy9403426; Cantibas,
Balaban
barangay road
1.
1,200 cu. m.
PhP 27,900.00
General of item 108
Voucher for use in the
No. Brehabilitation
929;2.
of the MagayCheck
Canamukan,
No.
Compostela
9403427; barangay road
1.
1,200 cu. m.
PhP 27,000.00
General of item 108
No. Brehabilitation
927;2.
of the CajelCheck
Lugo, Barbon
No.
barangayroad
9403425;
1.
1,550 cu. m.
PhP 31,000.00
General of item 108
No. Brepair and
28, 1977
244;2.
Check
No.
9933293;
rehabilitation
of damaged
roads and
bridges at the
ToledoTabuelan
national road
from Km. 71
to Km. 83
293 June 1,
1.
250 gals of
PhP 44,762.58
2
1977 up
Request aluminum
to July 31, for
paint 324 gals
1977
Allocat
of red lead
ion of
paint for use
Allotmen in the
t 101-7- maintenance
83-76; 784-76; 7124-76;
823
VOL. 531, AUGUST 24, 2007

153-76; 8-170-76;2. General Voucher B643;3. Check No. 9403130;
23
of national roads and
bridges
The Sandiganbayans Ruling

The anti-graft court was fully convinced of the guilt of petitioner
Fernan, Jr.; and in its December 4, 1997 Decision, it found him
criminally liable in the six (6) cases against him, thus:
In Criminal Case No. 2879, the Court finds accused JOSE SAYSON,
RAMON QUIRANTE, MARIANO MONTERA, ZOSIMO MENDEZ,
MARIANO JARINA and SIMON FERNAN, Jr., GUILTY beyond
reasonable doubt as co-principals in the crime of Estafa thru falsification of
Public Documents as defined and penalized in Articles 318 and 171, in relation
to Article 48 of the Revised Penal Code, and there being no modifying
circumstances in attendance, hereby sentences each of them to an indeterminate
penalty ranging from six (6) years of prision correccional, as minimum, to ten
(10) years, eight (8) months and one (1) day of prision mayor, as maximum,
with the accessory penalties provided by law, to pay a fine of Three Thousand
Five Hundred Pesos (P 3,500.00); to indemnify, jointly and severally the
Republic of the Philippines in the amount of Twenty Eight Thousand Pesos (P
28,000.00); and, to pay their proportionate share of the costs.9 (Emphasis
supplied.)
In Criminal Case No. 2880, the Court finds accused CAMILO DE
LETRAN, JOSE SAYSON, RAMON QUIRANTE, MARIANO
MONTERA, ZOSIMO MENDEZ, and SIMON FERNAN, Jr., GUILTY
beyond reasonable doubt as co-principals in the crime of Estafa thru
falsification of Public Documents as defined and penalized in Articles 318 and
171, in relation to Article 48 of the Revised Penal Code, and there being no
modifying circumstances in atten_______________
9
Id., at p. 170.
24
2
4

dance, hereby sentences each of them to an indeterminate penalty ranging from
six (6) years of prision correccional, as minimum, to ten (10) years, eight (8)
months and one (1) day of prision mayor, as maximum, with the accessory
penalties provided by law, to pay a fine of Three Thousand Five Hundred Pesos
(P 3,500.00); to indemnify, jointly and severally the Republic of the Philippines
in the amount of Twenty Eight Thousand Pesos (P 28,000.00); and, to pay their
proportionate share of the costs.10 (Emphasis supplied.)
LETRAN, JOSE SAYSON, RAMON QUIRANTE, ZOSIMO MENDEZ
and SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as coprincipals in the crime of Estafa thru falsification of Public Documents as
defined and penalized in Articles 318 and 171, in relation to Article 48 of the
Revised Penal Code, and there being no modifying circumstances in attendance,
hereby sentences each of them to an indeterminate penalty ranging from six (6)
years of prision correccional, as minimum, to ten (10) years, eight (8) months
and one (1) day of prision mayor, as maximum, with the accessory penalties
provided by law, to pay a fine of Three Thousand Five Hundred Pesos (P
3,500.00); to indemnify, jointly and severally the Republic of the Philippines in
the amount of Thirty One Thousand Pesos (P 31,000.00); and, to pay their
LETRAN JOSE SAYSON, RAMON QUIRANTE, ZOSIMO MENDEZ and
SIMON FERNAN, Jr., GUILTY beyond reasonable doubt as co-principals in
the crime of Estafa thru falsification of Public Documents as defined and

penalized in Articles 318 and 171, in relation to Article 48 of the Revised Penal
Code, and there being no modifying circumstances in attendance, hereby
sentences each of them to an indeterminate penalty ranging from six (6) years of
prision correccional, as minimum, to ten (10) years, eight (8) months and one
(1) day of prision mayor, as maximum, with the accessory penalties provided
by law, to pay a fine of Three Thousand Five Hundred Pesos (P 3,500.00); to
indemnify, jointly and severally the Republic of the Philippines in the amount
of Thirty Thousand Pesos
_______________
10
11
Id.
Id., at p. 171.
25
VOL. 531, AUGUST 24, 2007

25
(P 30,000.00); and, to pay their proportionate share of the costs.12 (Emphasis
supplied.)
LETRAN, JOSE SAYSON, RAMON QUIRANTE, EXPEDITO
TORREVILLAS and SIMON FERNAN, Jr., GUILTY beyond reasonable
doubt as co-principals in the crime of Estafa thru falsification of Public
Documents as defined and penalized in Articles 318 and 171, in relation to
Article 48 of the Revised Penal Code, and there being no modifying
Republic of the Philippines in the amount of Twenty Seven Thousand Pesos (P
supplied.)
LETRAN, JOSE SAYSON, RAMON QUIRANTE, ZOSIMO MENDEZ,
SIMON FERNAN, Jr. and ISMAEL SABIO, Jr. GUILTY beyond reasonable
Republic of the Philippines in the amount of Thirty Thousand Pesos (P

supplied.)
Petitioner Torrevillas suffered the same fate and was convicted in the
nine (9) criminal cases, to wit:
_______________
Id., at p. 172.
13 Id., at p. 182.
14 Id., at pp. 183-184.
12
26
2
6

In Criminal Case No. 2855, the Court finds accused CAMILO DE LETRAN,
JOSE SAYSON, RAMON QUIRANTE, MARIANO MONTERA, and
EXPEDITO TORREVILLAS GUILTY beyond reasonable doubt as coprincipals in the crime of Estafa thru falsification of Public Documents as
the amount of Forty Eight Thousand Four Hundred Thirty One Pesos and
85/100 (P 48,431.85); and, to pay their proportionate share of the costs.15
(Emphasis supplied.)
MONTERA and EXPEDITO TORREVILLAS GUILTY beyond reasonable
Republic of the Philippines in the amount of Forty Eight Thousand Four
Hundred Seventy Two Pesos and 84/100 (P 48,472.84); and, to pay their

MONTERA and EXPEDITO TOREVILLAS, GUILTY beyond reasonable
doubt as co-principals in the crime of Estafa thru Falsification of Public
Article 48 of the Revised Penal relation to
_______________
15
16
Id., at p. 161.
Id.
27
VOL. 531, AUGUST 24, 2007

27
Five Hundred Pesos (P3,500.00); to indemnify, jointly and severally the
Republic of the Philippines in the amount of Forty Seven Thousand Seven
Hundred Thirteen Pesos and 9/100 (P47,713.09); and, to pay their proportionate
share of the costs.
MONTERA and EXPEDITO TOREVILLAS, GUILTY beyond reasonable
doubt as co-principals in the crime of Estafa thru Falsification of Public
Five Hundred Pesos (P3,500.00); to indemnify, jointly and severally the
Republic of the Philippines in the amount of Thirty Four Thousand Six Hundred
Eighty pesos and 65/100 (P34,680.65); and to pay their proportionate share of
the costs.17
LETRAN, JOSE SAYSON, RAMON QUIRANTE, FLORO JAYME and
provided by law, to pay a fine of Three Thousand Five Hundred Pesos
(P3,500.00); to indemnify, jointly and severally the Republic of the Philippines
in the amount of Twenty Seven
_______________
17
Id., at pp. 162-163.
28
2
8

Thousand Nine Hundred Pesos (P27,900.00); and, to pay their proportionate
share of the costs.18 (Emphasis supplied.)
LETRAN, JOSE SAYSON, RAMON QUIRANTE, FLORO JAYME and
the amount of Twenty Seven Thousand Nine Hundred Pesos (P 27,900.00); and,
to pay their proportionate share of the costs.19 (Emphasis supplied.)
LETRAN, JOSE SAYSON, RAMON QUIRANTE, EXPEDITO
TORREVILLAS and SIMON FERNAN, Jr., GUILTY beyond reasonable
Republic of the Philippines in the amount of Twenty Seven Thousand Pesos (P
27,000.00); and, to pay their proportionate share of the costs. (Emphasis
supplied.)
MONTERA, ZOSIMO MENDEZ, EXPEDITO TORREVILLAS and

ISMAEL SABIO, Jr. GUILTY beyond reasonable doubt as co_______________
Id., at p. 180.
19 Id., at pp. 180-181.
18
29
VOL. 531, AUGUST 24, 2007

29
principals in the crime of Estafa thru falsification of Public Documents as
the amount of Thirty One Thousand Pesos (P 31,000.00); and, to pay their
MONTERA, PEDRITO SEVILLE and EXPEDITO TORREVILLAS
GUILTY beyond reasonable doubt as co-principals in the crime of Estafa thru
falsification of Public Documents as defined and penalized in Articles 318 and
171, in relation to Article 48 of the Revised Penal Code, and there being no
modifying circumstances in attendance, hereby sentences each of them to an
indeterminate penalty ranging from six (6) years of prision correccional, as
minimum, to ten (10) years, eight (8) months and one (1) day of prision mayor,
as maximum, with the accessory penalties provided by law, to pay a fine of
Three Thousand Five Hundred Pesos (P 3,500.00); to indemnify, jointly and
severally the Republic of the Philippines in the amount of Forty Four Thousand
Seven Hundred Sixty Two Pesos and 58/100 (P 44,762.58); and, to pay their
Petitioners made the supplication before the court a quo to recall the
adverse judgments against them which was declined by the August
29, 2000 SB Resolution.
Firm in their belief that they were innocent of any wrongdoing,
they now interpose the instant petition to clear their names.
_______________
Id., at p. 184.
21 Id., at pp. 188-189.
20
30
3
0

The Issues
Petitioners put forward two (2) issues, viz.:
I
THE
HONORABLE
SANDIGANBAYAN
TOTALLY
IGNORED
PETITIONERS CONSTITUTIONAL RIGHT TO BE PRESUMED
INNOCENT WHEN IT RULED THAT THE BURDEN OF CONVINCING
THE HON. COURT THAT THE DELIVERIES OF THE ROAD MATERIALS
ATTESTED TO HAVE BEEN RECEIVED BY THEM WERE NOT GHOST
DELIVERIES RESTS WITH THE ACCUSED AND NOT WITH THE
PROSECUTION.
II
THE HONORABLE SANDIGANBAYAN ERRED IN CONVICTING
PETITIONERS AS CO-CONSPIRATORS DESPITE THE PROSECUTIONS
FAILURE TO SPECIFICALLY PROVE BEYOND REASONABLE DOUBT
THE FACTS AND CIRCUMSTANCES THAT WOULD IMPLICATE THEM
AS CO-CONSPIRATORS AND JUSTIFY THEIR CONVICTION.
The Courts Ruling

We are not persuaded to nullify the verdict.
Petitioners guilt was established beyond reasonable doubt
Petitioners mainly asseverate that their guilt was not shown beyond a
peradventure of doubt and the State was unable to show that
government funds were illegally released based on alleged ghost
deliveries in conjunction with false or fake tally sheets and other
documents which they admittedly signed.
We are not convinced.
Our Constitution unequivocally guarantees that in all criminal
prosecutions, the accused shall be presumed inno31
VOL. 531, AUGUST 24, 2007

31
cent until the contrary is proved.22 This sacred task unqualifiedly
means proving the guilt of the accused beyond a reasonable doubt.
Definitely, reasonable doubt is not mere guesswork whether or not
the accused is guilty, but such uncertainty that a reasonable man may
entertain after a fair review and consideration of the evidence.

Reasonable doubt is present when
after the entire comparison and consideration of all the evidences, leaves the
minds of the [judges] in that condition that they cannot say they feel an abiding
conviction, to a moral certainty, of the truth of the charge; a certainty that
convinces and directs the understanding, and satisfies the reason and judgment
of those who are bound to act conscientiously upon it.23
A thorough scrutiny of the records is imperative to determine whether

or not reasonable doubt exists as to the guilt of accused Fernan, Jr.
and Torrevillas.
Petitioners were charged with the complex crime of estafa through
falsification of public documents as defined and penalized under
Articles 318 and 171 in relation to Article 48 of the Revised Penal
Code, thus:
ART. 318. Other deceits.The penalty of arresto mayor and a fine of not less
than the amount of the damage caused and not more than twice such amount
shall be imposed upon any person who shall defraud or damage another by any
deceit not mentioned in the preceding articles of this chapter.
ART. 171. Falsification by public officer, employee; or notary or
ecclesiastical minister.The penalty of prision mayor and a fine not to exceed
5,000 pesos shall be imposed upon any public officer, employee, or notary who,
taking advantage of his official position, shall falsify a document by committing
any of the following acts:
xxxx
_______________
Art. III, Sec. 14 (2).
23 People v. Balacano, G.R. No. 127156, July 31, 2000, 336 SCRA 615, 621.
22
32
3
2

4. Making untruthful statements in a narration of facts;

ART. 48. Penalty for complex crimes.When a single act constitutes two or
more grave or less grave felonies, or when an offense is a necessary means for
committing the other, the penalty for the most serious crime shall be imposed,
the same to be applied in its maximum period.
The complex crime is pruned into the following essential elements:

For estafa
1. 1.Deceit: Deceit is a specie of fraud. It is actual fraud, and consists in any
false representation or contrivance whereby one person overreaches and

misleads another, to his hurt. There is deceit when one is misled, either
by guile or trickery or by other means, to believe to be true what is really
false.24
2. 2.Damage: Damage may consist in the offended party being deprived of his
money or property as a result of the defraudation, disturbance in property
right, or temporary prejudice.25
For falsification
1. 1.That the offender is a public officer, employee, or notary public;
2. 2.That he takes advantage of his official position;
3. 3.That he falsifies a document by committing any of the acts defined under
Article 171 of the Revised Penal Code.26
Before the SB, a Memorandum of Agreement (MOA) dated

September 1, 1988 was entered into between the State and the
accused with the following stipulations and admissions:
_______________
People v. Hernando, G.R. No. 125214, October 28, 1999, 317 SCRA 617, 627.
25 L.B. Reyes, THE REVISED PENAL CODE Book Two 712-713 (13th ed., 1993).
26 Id., at pp. 191-192.
33
24
VOL. 531, AUGUST 24, 2007

33
1.
(1)To expedite the early termination of the instant cases and
abbreviate the testimony of Mrs. Delia Preagido, the prosecution
and the accused have agreed to reproduce and adopt as the
testimony of Preagido in the instant cases, her previous
testimonies in Criminal Cases Nos. 889, etc. (Mandaue City
HED 78 cases), on May 18 and 19, 1982 and in Criminal Cases
Nos. 1446-1789, etc. (Danao City HED 77 cases) on November
10, 1987 and March 14, 1988, both on direct and cross
examination x x x without prejudice to whatever direct and/or
cross examination question, that may be propounded by the
Prosecution and the accused on said State witness, which
questions will only be limited to the fake or irregular LAAs and
SACDCs issued to Cebu I HED in 1977, the sale of such fake
or irregular LAAs and SACDCs issued to Cebu I HED in
1977, the sale of such fake or irregular LAAs and SACDCs in
said engineering district in the said year and the participation of
the accused thereon;

2.
(2)That in the event Mrs. Delia Preagido is presented to testify
as a State witness in the instant cases without reproducing and
adopting her previous testimonies in the Mandaue City HED 78
and the Danao City HED 77 cases, she will identify documents
and exhibits which have been previously marked and identified
by other prosecution witness x x x.
3.
(3)That in the previous testimonies of Mrs. Delia Preagido in the
Mandaue City HED 78 and the Danao City HED 77 cases, she
identified twenty-six separate lists containing names of officials
and employees of MPH, Regional Office No. VII, of the various
Highways Engineering Districts in MPH, Region VII, and the
MPH Central Office who have allegedly received money or
various sums from 1977 to 1978 out of the proceeds or sales of
fake LAAs in 1977 and 1978 and, therefore, to obviate Mrs.
Preagidos previous testimony of these lists, the Prosecution
hereby reproduces and adopts specifically such testimony and
the markings of the lists, i.e., Exhibits KKK, KKK-1 to
KKK-25 in the Mandaue City HED 78 cases and Exhibits
0000, 0000-1 to 0000-25 in the Danao City HED 77 cases,
substituted or re-marked accordingly as Exhibits LL,, LL-1
to LL-25 in the instant cases.27
_______________
27
Rollo, pp. 66-67.

34
3
4

As a result of this MOA, the testimony of state witness Preagido on
the modus operandi of the conspirators, or the unique and distinct
method of procedure by which the mal-versation of public funds in
Region VII of the MPH was perpetrated and accomplished, dealt a
major blow to the defenses raised by petitioners. Preagidos vital
testimony, wherein she identified the methods, documents, exhibits,
and other pertinent papers that led to the crafting of fake Letters of
Advice of Allotment (LAAs),28 general vouchers, disbursement of
funds for non-existent projects, general vouchers, and other
documents, was not even successfully refuted or overturned by

petitioners.
Preagido confirmed and admitted under oath that the illegal
disbursement of public funds pertained to non-existent projects and
was supported by fake LAAs, fake general vouchers, and other
pertinent papers that were also falsified. The fake LAAs and general
vouchers were, in turn, supported by signed tally sheets that pertained
to alleged ghost deliver_______________
Id., at pp. 69-72. On the basis of appropriations laws and upon request made by
heads of agencies, the Ministry of Budget releases funds to the various government
agencies (in this case the MPH) via an Advice of Allotment (AA) and a Cash
Disbursement Ceiling (CDC). The AA is written authority for the MPH to incur
obligations within a specified amount in accordance with approved programs and
projects. The CDC is written authority to pay. Upon receipt of the AA and CDC
from the Ministry of Budget, the Central Office of the MPH prepares the Sub-Advice
of Allotment (SAA) and the Advice of Cash Disbursement Ceiling (ACDC) for each
region, in accordance with the disbursement allotment. These are sent to the Regional
Office (in this case Region VII). Upon receipt, the regions Budget Officer
prepares the corresponding Letters of Advice of Allotment (LAAs) which are
forwarded to the various districts of the region (in this case, the First Highway
Engineering District; incidentally, the amount that goes to each district is already
indicated in the AA). Only upon receipt of the LAA is the district office
authorized to incur obligations, that is, spend public funds. (Emphasis supplied.)
35
28
VOL. 531, AUGUST 24, 2007

35
ies of road construction materials for non-existent or illegal projects.
The fake tally sheets, delivery receipts, reports of inspection,
requests for supplies and materials, and other related documents
signed on separate occasions by petitioners, which were attached as
supporting documents to corresponding general vouchers; the alleged
amounts and quantities of road construction materials delivered; and
the specific fake general vouchers, checks, and other pertinent
documents issued which led to the illegal disbursement of funds are
summarized as follows:
Petitioner Fernan, Jr.
Crimina Specific
Main
Items Allegedly
FAKE
Amount
l Case Exhibit Document
Purchased
LAAs that of Fraud
No.
s Falsified
2879
T-86-f1, etc.
(Tally
Sheets)
1. General
Voucher
No. B-15;
2. Check
No.
9933064;
2880
T-87-f1, etc.
(Tally
Sheets)
2881
1. Request
for
Allocation
of
Allotment
101-12105-76; 2.
General
Voucher
No. B-55;
3. Check
No.
9933104;
T-104- 1. Request
g-1,
for
etc.
Allocation
(Tally of
Sheets) Allotment
101-2-5677; 2.
General
Voucher
No. B245; 3.
Check No.
authorize
d
purchase
1,400 cu. m. of Not
PhP
item 108 for
numbered 28,000.0
use in the
contrary
0
repair of the
to official
Cebu Hagnaya procedure
Wharf road
from Km.
50.30 to Km.
60.00
1,400 cu. m. of Not,
PhP
item 108 for
numbered 28,000.0
use in the
contrary
0
repair of the,
to official
Bogo-Curvaprocedure
Medellon road
from Km.
110.00 to Km.
119.00
Approximately
1,500 cu. m. of
item 108 for
use in the
repair and
rehabilitation
of damaged
roads and
bridges by
Typhoon Aring
at the
Tabogon-Bogo
Not
PhP
numbered 31,000.0
contrary
0
to official
procedure
9933294;
provincial road
from Km. 92
to Km. 98
36
36

288 T-89- 1.
Materials for Not
PhP 30,000.00
5
f-1,
Request use in the
numbered
etc.
for
repair and
contrary
(Tally Allocatio rehabilitation to official
Sheets n of
of the Daan- procedure
)
Allotmen Bantayan
t 101-12- road from
112-76;
Km. 127.00
2.
to Km. 136
General
Voucher
No. B-76;
3. Check
No.
9933125;
291 T1.
1,200 cu. m.
PhP 27,000.00
4
115-g- General
of item 108
1, etc. Voucher for use in the
(Tally No. Brehabilitation
Sheets 927; 2.
of the Cajel)
Check
Lugo, Barbon
No.
barangay road
9403425;
291 T1.
1,500 cu. m. Not
PhP 30,000.00
8
116-f- General
of item 108
numbered
1, etc. Voucher for the
contrary
(Tally No. Brehabilitation to official
Sheets 107; 2.
of the Cebu
procedure
)
Check
North
No.
Hagnaya
9933157; Wharf road
from Km. 71
to Km. 76
Petitioner Torrevillas
Crimina Specific
Main
l Case Exhibits Document
No.
s Falsified
2855
2856
Items
Allegedly
Purchase
d
FAKE
LAAs that
authorize
d
purchase
T-33-f
1. Request 153.63 m. Not
(Deliver for
t. of item numbered
y
Allocation 310 for
contrary
Receipt) of
use in
to official
; T-33-f- Allotment asphalting procedure
1 (Daily 101-10of the
Tally
186-76;
ToledoSheet); 10-190Tabuelan
76; 10road from
192-76;
Km.
10-188108.34 to
76; 10Km.
180-76; 2. 109.52
General
Voucher
No. B613; 3.
Check No.
9403099;
T-34-f
1. Request 153.76 m. Not
(Deliver for
t. of item numbered
y
Allocation 310 for
contrary
Receipt) of
use in the to official
; T-34-f- Allotment asphalting procedure
1 (Daily 101-10of the
Tally
15-76; 9- Toledo201-76; 8- Tabuelan
152-76; 8- road from
Amount
of Fraud
PhP
48,431.8
5
PhP
48,472.8
4
153-76;9-
Km
108.34 to
37
VOL. 531, AUGUST 24, 2007

Sheet);
181-76; 9-184-762. General
Km. 109.52
Voucher No.B-619;3. Check
No. 9403105;
285 T-35-f
1. Request for Allocation
151.35 m. t.
8
(Delivery
Allotment 101-6-234-76; 6of item 310
Receipt); T- 237-76; 6-239-76; 6-241-76;6- for use in the
35-f-1
240-762. General Voucher No. asphalting of
(Daily Tally B-629;3. Check No. 9403115;
the ToledoSheet);
Tabuelan
road from
Km. 108.34
to Km.
109.52
285 T-36-f
110.01 m. t.
9
(Delivery
Allotment 101-7-63-76; 8-102- of item 310
Receipt); T- 76; 8-121-762. General
for use in
36-f-1
Voucher No. B-631;3. Check
asphalting of
(Daily Tally No. 9403117;
the ToledoSheet);
Tabuelan
road from
Km. 108.34
to Km.109.52
290 T-113-b
1. General Voucher No. B1,200 cu.m.
9
(Request for 928;2. Check No. 9403426;
of item 108
Supplies
for use in the
and
rehabilitation
Equipment);
of the
T- 113-d
Buanoy(Report of
Cantibas,
Inspection);
Balaban
T-113-c
barangay road
(Abstract of
Not
P
numbered 4
contrary 9
to official
procedure
Not
P
numbered 3
contrary 5
to official
procedure
Not
P
numbered 2
contrary 0
to official
procedure
Sealed
Quotation)
291 T-114-c
1. General Voucher No. B0
(Request for 929;2. Check No. 9403427;
Supplies
and Equip-
1,200 cu. m.
of item 108
for use in the
rehabilitation
of the MagayCanamukan,
Not
P
numbered 2
contrary 0
to official
procedure
38
38
ment); T114-e
(Report of
Inspection);
T-114-f
(Abstract of
Sealed
Quotation)
291 T-115-c
4
(Request for
Supplies
and
Equipment);
T- 115-e
(Report of
Inspection);
T-115-f
(Abstract of
Sealed
Quotation)
291 T-117-g
9
(Delivery
Receipt); T117-g-1,
etc. (Daily
Tally

Compostela
barangay road
1.
General
Voucher
No. B927;2.
Check
No.
9403425;
1,200 cu. m.
of item 108
for use in the
rehabilitation
of the CajelLugo, Barbon
barangay road
Not
PhP 27,000.00
numbered
contrary
to official
procedure
1.
General
Voucher
No. B244;2.
Check
1,550 cu. m.
of item 108
for use in the
repair and
rehabilitation
of damaged
Not
PhP 31,000.00
numbered
contrary
to official
procedure
Sheets)
No.
roads and
9933293; bridges at the
ToledoTabuelan
national road
from Km. 71
to Km. 83
293
1.
250 gals of
Not
PhP 44,762 58
2
Request aluminum
numbered
for
paint 324 gals contrary
Allocatio of red lead
to official
n of
paint for use procedure
Allotmen in the
t 101-7maintenance
83-76; 7- of national
84-76; 7- roads and
124-76;8- bridges
153-76;
8-17076;2.
General
Voucher
B-643;3.
Check
No.
9403130;
On the part of petitioners, they readily admitted that they either signed
the tally sheets and/or delivery receipts, reports
39
VOL. 531, AUGUST 24, 2007

39
of inspection, requests for supplies and materials, and other related
documents which became part of the supporting documents that led to
the issuance of general vouchers and eventually the disbursement of
public funds.29 The tally sheets are statements of delivery that
purportedly indicated the specified quantities of materials for the
construction and maintenance of roads that have been delivered on
supposed project sites on given dates at specific places.

As a result of petitioners signatures in the tally sheets and/or
delivery receipts, reports of inspection, requests for supplies and
materials, and other supporting documentswhich became the basis
for payment to supplierspublic funds were released via general
vouchers and checks to the said suppliers despite the fact that the
latter did not make any deliveries in accordance with projects
allegedly funded by mostly fake LAAs.
The accusation that there were no actual deliveries of road
construction and maintenance materials in support of projects or
otherwise funded by LAAs was proven true by the testimonies of the
various barangay captains and residents of the barangay who were
supposed to be benefited by the construction and repair activities of
the Cebu First Highway Engineering District. The testimonies of
these barangay captains and residents are summarized as follows:30
1.
1.MACARIO LIMALIMA, Barangay Captain of Barangay
Antipolo, Medellin, Cebu, testified that his barangay is
traversed by the national highway stretching to a distance of 2
kilometers and 750 meters (Km. 122; Km. 123 to 125). He
described the road as full of potholes. Except for filling up these
potholes with anapog or crushed limestone, no major repairs
were undertaken on the said road in 1978 or in previous years.
(TSN., pp. 6-14, June 5, 1986).31
_______________
Id., at pp. 15, 17, 94-96, 131, 134 & 206-207.
30 Id., at pp. 84-86 & 88.
31 Id., at p. 84.
29
40
4
0

1.
2.FELOMINO ORBISO, Barangay Captain of Cawit,
Medellin, Cebu, from 1972 to 1981, testified that his barangay
is traversed by the national highway, stretching from Km. 125 to
Km. 127.9. He described the road as a rough or dirt road. No
improvement was ever made on this road whether during the
year when he gave his statement to the NBI (1978) or in
previous years. The road remained in bad shape, with numerous

potholes which the camineros merely filled up with limestone.
(TSN., pp.14-19, June 5, 1986).32
2.
3.TIMOTEO ANCAJAS, Barangay Captain of Paypay, Daan
Bantayan, Cebu, from 1972 to 1982, testified that his barangay
is traversed by the national highway, stretching from Km. 132 to
Km. 134 a distance of 2 kilometers. He described the
portion of the highway as a rough road with potholes. He stated
that the only improvement done on this road was the filling up
of the potholes with anapog or crushed limestone and this was
done only once in 1977. It even took the camineros three
months from the time the limestones were delivered to start
working on the road. (TSN., pp. 20-26, June 5, 1986).33
3.
4.LUCIA PEAFLOR, Barangay Captain of Don Pedro, Bogo,
Cebu, from 1966 to 1982, testified that her barangay is
traversed by the national highway, stretching from Km. 103 to
Km. 105 up to the boundary of San Remigio, and from the
boundary to Daan Bantayan, a distance of more than 3
kilometers. It was only in 1984 or 1985 when this portion of the
national highway was asphalted. Prior to that, the road was
maintained by filling up the potholes with crushed limestone or
anapog. These potholes started to appear between January and
June of 1977. However, as alleged by her in her affidavit (Exh.
II-1-d), these potholes were filled up only from January to
June, 1978. (TSN, pp. 28-46, June 5, 1986).34
4.
5.MARCELO CONEJOS, Barangay Captain of Tapilon, Daan
Bantayan, from 1972 to 1982, testified that his barangay is
traversed by the national highway, stretching from Km. 130 to
Km. 134, or a distance of 4 kilometers. In 1977, said portion of
the national highway was in bad condition and that nothing was
done to
_______________
Id.
33 Id.
34 Id., at pp. 84-85.
32
41
VOL. 531, AUGUST 24, 2007
41

1.
improve it until 1982, except for the time when the potholes
were filled up with crushed limestones. (TSN, pp. 48-56, June 5,
1986).35
2.
6.REMEDIOS FELICANO, Barangay Captain of Looc, San
Remigio, Cebu from 1977 to 1982, testified that her barangay is
traversed by the national highway, stretching form Km. 109 to
Km. 110. She described said portion of the national highway as
stoney. The only maintenance work undertaken to improve
the road was the filling up of potholes with crushed limestone
which camineros gathered from the roadside. (TSN., pp.57-67,
June 5, 1986).36
3.
7.ALBERTO BRANSUELA, a resident of Barangay San Jose,
Catmon, Cebu, from 1974 to 1978, testified that barangay San
Jose is traversed by the national highway (Km. 58), covering a
distance of kilometer more or less. He stated that while this
portion of the national highway was already asphalted as of
1977, there were potholes which the camineros filled up with
anapog taken from the roadside. (TSN., pp. 69-80), June 5,
1986).37
4.
8.CARIDAD PUNLA, Acting Barangay Captain of Barangay
Corazon, Catmon, Cebu, from 1977 to 1982, testified that the
Poblacion of Catmon is traversed by the national highway,
stretching from Km. 57 to Km. 58. In 1977, only more than of
this portion of the national highway was cemented while the
remaining portion was asphalted. While said portion of the
national highway already had cracks and potholes as of 1977,
the real problem was the uneven elevation of the surface of the
shoulder of the road. No general repair was undertaken by the
authorities to correct the uneven elevation, except for the work
done by the camineros who covered up the potholes. (TSN., pp.
81-89, June 5, 1986).38
5.
9.FELIPE MOLIT, Barangay Captain of Bao, Sugud, Cebu,
from 1975 to 1982, testified that barangay Bao was traversed by
the national highway, stretching from Km. 59 to Km. 60 . He
described said portion of the national highway as a gravel road
surfaced with anapog. In 1977, the said road already had
potholes which maintenance men filled up with anapog

beginning in March, 1977. The anapog was hauled in from Km.
64, the usual excavation place of anapog. It took only 3
truckloads of anapog to cover the entire length
_______________
Id., at p. 85.
Id.
37 Id.
38 Id., at pp. 85-86.
35
36
42
4
2
1.

of the 1 kilometers traversing their barangay. (TSN., pp. 9099, June 5, 1986).39
2.
10.LEONARDO PINOTE, Barangay Captain of Barangay
Argawanon, San Remigio, Cebu, from 1972 to 1980, testified
that his barangay is traversed by the national highway covering
a distance of kilometers more or less. In 1977, this portion of
the national highway was a rough road with potholes. In the
same year, camineros worked on the road, using wheelbarrows,
shovels and rakes, pitching up the potholes with anapog. (TSN.,
pp. 29-35, June 6, 1986).40
3.
11.PEDRO ORSAL, Barangay Captain of Poblacion, San
Remigio, Cebu, from January 1972 to 1980, testified that his
barangay is traversed by the national highway, from Km. 107 to
Km. 110, or a distance of three kilometers more or less. In 1977,
the road from Km. 107 to Km. 108 was a gravel road. It was
properly maintained by the highways people, and every time
potholes appeared on the road, they would be filled-up with
anapog. This material was dumped along the road by trucks of
the Bureau of Public Highways. On the other hand, the road
leading to the heart of the poblacion was asphalted, but with
potholes. In 1977, the potholes were filled up by camineros with
gravel delivered by dump trucks of the Bureau of Public
Highways. It was only in 1978 when the road was reasphalted
and extended from the junction of the poblacion to the adjacent
barrio of Looc. x x x (TSN., pp. 36-45, June 6, 1986).41
The inescapable conclusion from the aforementioned testimonies of

the barangay captains and residents of Cebu whose respective
barangay are traversed by the national highway is that there were no
actual major repair works undertaken on the national highway except
the filling of potholes by crushed limestone (anapog). Clearly, there
were no deliveries of supplies and materials for asphalting and repair
of roads described in the tally sheets and other supporting documents
signed by petitioners.
_______________
Id., at p. 86.
40 Id., at p. 88.
41 Id.
39
43
VOL. 531, AUGUST 24, 2007

43
While petitioner Torrevillas presented Vice-Mayor Emigdio Tudlasan
of Tabuclan, Cebu, who testified that he saw the asphalting of the
Tabuclan Road from kilometers 18 to 19, said testimony is not
conclusive on the actual delivery of the supplies indicated in the tally
sheets, as Tudlasan was not present at the time of alleged delivery.
Moreover, his testimony runs counter to the testimonies of Barangay
Captain Remedios Feliciano of Looc, San Remigio, Cebu and
Barangay Captain Pedro Orsal of Poblacion, San Remigio, Cebu.
Feliciano testified that she was Barangay Captain of Looc, San
Remigio, Cebu from 1977 to 1982; that her barangay is traversed by
the national highway, stretching from km. 109 to km. 110; and that
the only work undertaken to improve the road was the filling up of
potholes with crushed limestone which camineros gathered from the
roadside. On the other hand, Orsal testified that he was Barangay
Captain of Poblacion, San Remigio, Cebu, from January 1972 to
1980; that his barangay is traversed by the national highway, from
km. 107 to km. 110; that in 1977, the road from km. 107 to km. 108
was a gravel road maintained by the highways people, and every time
potholes appeared on the road, they would be filled-up with anapog,
which was dumped along the road by the Bureau of Public Highways;
and that it was only in 1978 when the road was re-asphalted and
extended from the junction of the poblacion to the adjacent barrio of
Looc.
Compared to the testimony of Vice-Mayor Tudlasan, the
testimonies of Barangay Captains Feliciano and Orsal are entitled to
more weight and credit, and are more credible considering the fact
that they are residents of the area where the road supposedly to be
repaired is located plus the fact that they saw only limestone, not
asphalt, that was used in the repair of the road in 1977. The
testimonies of Feliciano and Orsal are further buttressed by the
findings and statements of government witnesses, namelyRuth
Inting Paredes, Supervising Commission on Audit (COA) Auditor
assigned to Region VII; Felicitas Cruz Ona, Supervising COA
Auditor assigned to the main COA office; Federico A. Malvar, Senior
44
4
4

National Bureau of Investigation (NBI) Agent of the Anti-Graft
Section and member of the COA NBI team assigned to investigate the
anomalies; Rogelio C. Mamaril, Supervising NBI Agent of the AntiFraud and Action Section; and Delia Comahig Preagido, Accountant
III, MPH, Region VIIto the effect that the general vouchers and
LAAs that corresponded to the aforementioned tally sheets signed by
petitioner Torrevillas were fake or falsified. Undeniably, the
government witnesses have no motive to testify falsely against
petitioner Torrevillas and, hence, credible. We conclude that there
were no actual deliveries of supplies for asphalting of road and repair
on kilometers 108 and 109, which were the subjects of Criminal Case
Nos. 2855, 2856, 2858, and 2859.
Glaring is the finding of the SB that the Cebu First Highway
Engineering District, to which petitioners were assigned, had fake
LAAs totaling to PhP 4,924,366.50, while the fake Cash
Disbursement Ceilings issued amounted to PhP 6,271,150.42 The
Cebu First Highway Engineering District had also issued checks per
unrecorded reports in the total sum of PhP 1,135,176.82.43 Therefore,
the total illegal disbursements in the Cebu First Highway Engineering
District alone were a staggering PhP 12,330,693.32 circa 1977.
Of this total, petitioner Fernan, Jr. freely admitted signing tally
sheets which pertained to non-existent deliveries of road construction

supplies and materials totaling PhP 146,000,44 including PhP 27,000
in Criminal Case No. 2914 where petitioner Torrevillas was among
the co-accused.45 These tally sheets were attached as the supporting
papers to fake general vouchers which facilitated the release of check
payments to suppliers.
_______________
Id., at p. 78.
43 Id., at p. 79.
44 Id., at pp. 170-172 & 182-183.
45 Id., at p. 182.
42
45
VOL. 531, AUGUST 24, 2007

45
These checks were allegedly paid to suppliers Juliana de los Angeles
(Criminal Case Nos. 2879, 2880, 2881, 2885, and 2914) and Ismael
Sabio, Jr. (Criminal Case No. 2918).46
On his part, petitioner Torrevillas voluntarily admitted to signing
tally sheets, reports of inspection, requisitions of supplies and
equipment, and other pertinent documents totaling an even greater
amount of PhP 337,861.01,47 including PhP 27,000 in Criminal Case
No. 2914 where petitioner Fernan, Jr. was among the co-accused.48
These documents signed by petitioner Torrevillas were likewise
attached as supporting papers to fake general vouchers which
facilitated the release of check payments to suppliers.
These checks were allegedly paid to suppliers Rufino V. Nuez
(Criminal Case Nos. 2855, 2856, 2858, and 2859), Juliana de los
Angeles (Criminal Case Nos. 2909, 2910, and 2914), Ismael Sabio, Jr.
(Criminal Case No. 2919), and Manuel Mascardo (Criminal Case No.
2932).49
These general vouchers and checks could not be traced to genuine
LAAs. Ergo, there were no actual deliveries of supplies and materials
for the road repair and rehabilitation in Region VII, which were the
subjects of the criminal cases where petitioners were charged.
We find no reason to disturb the findings of the court a quo that all
the essential elements of the crime of estafa through falsification of
public documents were present. There is no question that petitioners,
at the time of the commission of the crime, were public officers
civil engineersassigned to the MPH. Their signing of tally sheets

and related documents pertaining to the alleged deliveries of supplies
for road repair and construction constitutes intervention and/or taking
advantage of their official positions, especially considering that
_______________
Records, Informations Envelope Vol. 1 (of 6 volumes).
Rollo, pp. 161-162, 180, 182, 184 & 188.
48 Id., at p. 182.
49 Id.
46
47
46
4
6

they had the duty to inspect the purported deliveries and ascertain the
veracity of the documents and the statements contained in them.
The tally sheets bearing their signatures contained false recitals of
material facts which the petitioners had the duty to verify and
confirm. These tally sheets were attached as supporting documents to
fake LAAs and subsequently became the bases for the disbursement
of public funds to the damage and prejudice of the government.
Indubitably, there exists not even an iota of doubt as to petitioners
guilt.
The essential elements of estafa through falsification of public
documents are present in the cases against petitioners, as follows:
1.
1.Deceit: Petitioners Fernan, Jr. and Torrevillas made it appear
that supplies for road construction and maintenance were
delivered by suppliers allegedly in furtherance of alleged lawful
projects when in fact said supplies were not delivered and no
actual asphalting or repair of road was implemented. In doing
so, petitioners:
1.
1.1.Were public officers or employees at the time of the
commission of the offenses;
2.
1.2.Took advantage of their official position as highway
engineers; and
3.
1.3.Made untruthful statements in several narrations of fact.
1.
2.Damage: The government disbursed PhP 146,000 in the case
of Fernan, Jr. and PhP 337,861.01 in the case of Torrevillas, as
payments to various suppliers for the delivery of non-existent
supplies.
By way of defense, petitioners posit that the tally sheets and other
documents could in fact be traced to genuine LAAs that were in the
custody of the NBI. Unfortunately, these genuine LAAs were not
introduced in evidence. It is an age-old axiom that s/he who alleges
something must prove it. Petitioners assertion that the documents
they signed were all
47
VOL. 531, AUGUST 24, 2007

47
genuine and duly covered by genuine LAAs was substantiated only
by their own self-serving and uncorroborated testimonies. We hesitate
to give much weight and credit to their bare testimonies in the face of
clear, convincing, overwhelming, and hard evidence adduced by the
State.
If the genuine LAAs were vital to their defense, and they firmly
believed that the documents were indeed in the custody of the NBI,
then petitioners could have easily procured the compulsory process to
compel the production of said documents. However, petitioners
miserably failed to avail of subpoena duces tecum which the court a
quo could have readily granted. The inability to produce such
important and exculpatory pieces of evidence proved disastrous to
petitioners cause. Their conviction was indeed supported by proof
beyond reasonable doubt which was not overturned by defense
evidence.
Petitioners acted in conspiracy with one another
Petitioners vigorously claim error on the part of the lower court when
it made the finding that they were co-conspirators with the other
parties accused despite the dearth of evidence to amply demonstrate
complicity.
We are not convinced by petitioners postulation.
Indeed, the burden of proving the allegation of conspiracy falls to
the shoulders of the prosecution. Considering, however, the difficulty
in establishing the existence of conspiracy, settled jurisprudence finds
no need to prove it by direct evidence. In People v. Pagalasan, the
Court explicated why direct proof of prior agreement is not necessary:
After all, secrecy and concealment are essential features of a successful
conspiracy. Conspiracies are clandestine in nature. It may be inferred from the
conduct of the accused before, during and after the commission of the crime,
showing that they had acted with a common purpose and design. Conspiracy
may be implied if it is proved that two or more persons aimed their acts towards
the accomplishment of the same unlawful object, each doing a part so that their
combined acts, though apparently independent of each other,
48
4
8

were in fact, connected and cooperative, indicating a closeness of personal
association and a concurrence of sentiment. To hold an accused guilty as a coprincipal by reason of conspiracy, he must be shown to have performed an overt
act in pursuance or furtherance of the complicity. There must be intentional
participation in the transaction with a view to the furtherance of the common
design and purpose.50
In Estrada v. Sandiganbayan, we categorized two (2) structures of

multiple conspiracies, namely: (1) the so-called wheel or circle
conspiracy, in which there is a single person or group (the hub)
dealing individually with two or more other persons or groups (the
spokes); and (2) the chain conspiracy, usually involving the
distribution of narcotics or other contraband, in which there is
successive communication and cooperation in much the same way as
with legitimate business operations between manufacturer and
wholesaler, then wholesaler and retailer, and then retailer and
consumer.51
We find that the conspiracy in the instant cases resembles the
wheel conspiracy. The 36 disparate persons who constituted the
massive conspiracy to defraud the government were controlled by a
single hub, namely: Rolando Mangubat (Chief Accountant), Delia
Preagido (Accountant III), Jose Sayson (Budget Examiner), and
Edgardo Cruz (Clerk II), who controlled the separate spokes of the
conspiracy. Petitioners were among the many spokes of the wheel.
We recall the painstaking efforts of the SB through Associate
Justice Cipriano A. Del Rosario, Chairperson of the Third Division, in
elaborating the intricate web of conspiracy among the accused, thus:
Mangubat enticed Preagido, Cruz and Sayson to join him. All three agreed
to help him carry out his plan. They
_______________
50
G.R. Nos. 131926 & 138991, June 18, 2003, 404 SCRA 275, 291.
51
G.R. No. 148965, February 26, 2002, 377 SCRA 538, 556-557.
49
VOL. 531, AUGUST 24, 2007

49
typed fake LAAs during Saturdays. Cruz and Sayson also took charge of
negotiating or selling fake LAAs to contractors at 26% of the gross amount.
Preagido manipulated the general ledger, journal vouchers and general journal
through negative entries to conceal the illegal disbursements. In the initial report
of COA auditors Victoria C. Quejada and Ruth I. Paredes it was discovered that
the doubtful allotments and other anomalies escaped notice due to the following
manipulations:
The letter-advices covering such allotments (LAA) were not signed by the Finance
Officer nor (sic) recorded in the books of accounts. Disbursements made on the basis
of these fake LAAs were charged to the unliquidated obligations (Account 8-81-400),
although the obligations being paid were not among those certified to the unliquidated
obligations (Account 8-81-400) at the end of the preceding year. To conceal the overcharges to authorized allotments, account 8-81-400 (sic) and the excess of checks
issued over authorized cash disbursements ceiling, adjustments were prepared
monthly through journal vouchers to take up the negative debit to Account 8-81-400
and a negative credit to the Treasury Checking Account for Agencies Account 8-70790. These journal vouchers in effect cancelled the previous entry to record the
disbursements made on the basis of fake LAAs. Thus the affected accounts (Accounts
8-81-400 and 8-70-790), as appearing in the trial balance, would not show the
irregularity. The checks, however, were actually issued.52
The four formed the nucleus of the nefarious conspiracy. Other

government employees, tempted by the prospect of earning big money,
allowed their names to be used and signed spurious documents.
xxxx
3. Cebu First Highway Engineering District Anomalies
Focusing our attention now on the anomalies committed in the Cebu First
District Engineering District, hereinafter referred to as the Cebu First HED for
brevity, the Court finds that the same pattern of fraud employed in the other
highway engineering districts in MPH Region VII was followed. The Cebu First
HED received from
_______________
52
Rollo, p. 106.
50
5
0

Region VII thirty-four Letters of Advice of Allotment (LAAs) in the total sum
of P4,734,336.50 and twenty-nine (29) corresponding SubAdvices of Cash
Disbursement Ceiling (SACDCs), amounting to P5,160,677.04 for the period
January 1, 1977 to December 31, 1977. But apart from this, the Cebu First HED
appears to have also received for the same period another set of eighty-four (84)
LAAs amounting to P4,680,694.76 which however, could not be traced to any
Sub-Advice of Allotment (SAA) OR MATCHED TO THE Advices of Cash
Disbursement Ceiling (ACDCs) received from the MPH and Regional Office.
This is highly irregular and not in consonance with accounting procedures.
It was also made to appear that the payments were made for alleged prior
years obligations and chargeable to Account 81-400, obviously because, they
were not properly funded. Furthermore, the list of projects in Region VII for
1977 showed that Cebu first HED completed rehabilitation and/or improvement
of roads and bridges in its districts from February to May, 1977, with
expenditures amounting to P613,812.00. On the other hand, the expenditures for
barangay roads in the same district in 1977 amounted to P140,692.00, and these
were all completed within the period from November to December, 1977. These
completed projects were properly funded by legitimate LAAs and CDCs in the
total amount of only P754,504.00. However, an additional amount of
P3,839,810.74, was spent by the Cebu First HED for maintenance of roads and
bridges for the same year (1977) but the same could not be traced to any
authoritative document coming from the MPH.
The following payments for materials purchased for the year 1977 were
made to appear as payment for prior years obligation and were paid out of fake
LAAs:
Supplier
Rufino
Nuez
J. delos
Angeles
Iluminada
Vega
Florencio
Gacayan
Ismael
Sabio, Jr.
No.
Kind of Measurement
Amount
ofVoucher Material
s
s
29
Item 310 4,640,275 mt P1,374,135.00
21
Item 108 22,290 cu.m.
433,300.00
11
Item 108 8,325 cu.m.
191,500.00
10
Item 108 7,800 cu.m.
156,000.00
Item 108 6,198 cu.m.
123,960.00
51
FBS
Marketing
VOL. 531, AUGUST 24, 2007

3 Lumber
70,610.0
Cebu
Hollow
Blocks
Bienvenid
o Presillas
T.R.
Eustaquio
Ent.
Santrade
Mktg.
Pelagia
Gomez
M&M
Ent.
Freent Ind.
2 Hollow Blocks
19,880.0
4 Equip. Rental
29,580.0
1 Office Supplies
7,461.9
1 Johnson Products
8,392.9
1 Item 108
2,000 cu.m.
40,000.0
1 Paints
49,736.2
1 Office Supplies
Total
590.2
P2,505,147.0
The NBI also discovered that there were purchases of materials in

1977 that were charged to current obligations but paid out of spurious
LAAs, to wit:
Supplier
No. of
Kind of Measurement
Amount
Voucher Material
s
s
Rufino
11
Item
162,549
P529,475.00
Nuez
310Item m.t.5,000
108
cu.m.
Juliana
16
Item
13,280
P276,400.002
delos
108Item cu.m.1,00
4,000.007,982
Angeles
111Item cu.m.307
.00
200
cu.m.
Iluminada
3
Item 108 3,600 cu.m. 72,090.00
Vega
Florencio
2
Item 108 2,400.00
48,000.00
Gacayan
cu.m.
Vicon
1
Steel
19,042.74
Ent.
Frame
Ismael
Sabio, Jr.
Jabcyl
Mktg.
Item 108 6,950 cu.m.
139,000.00
Bridge
Material
s
128,764.80
Total P1,339,663.74
Grand Total . P3,839,810.74
52
5
2

A total of 132 General Vouchers, emanating from fake LAAs and ACDCs, were
traced back to Rolando Mangubat, Regional Accountant of Region VII and
Adventor Fernandez, Regional Highway Engineer, also of Region VII. Those
LAAs and ACDCs became the vehicles in the disbursement of funds amounting
to P3,839,810.74, through the vouchers purportedly issued for the purchase and
delivery of the aforementioned materials allegedly used for the maintenance and
repair of the national highways within the Cebu First HED. Despite the
enormous additional expenditure of P3,839,810.74, the roads and bridges in the
district, as found out by the NBI, did not show any improvement (Exhibit II).
As testified to by several barangay captains, the road maintenance consisted
merely of spreading anapog or limestone on potholes of the national Highway.
Obviously, the vouchers for payments of alleged maintenance of roads and
bridges in the additional amount of P3,839,810.74 were prepared for no other
purpose than to siphon off the said amount from the government coffer into the
pockets of some officials and employees of Region VII and the Cebu First ED,
as well as the suppliers and contractors who conspired and confederated with
them.53
After a close re-examination of the records, the Court finds no reason

to disturb the finding of the anti-graft court that petitioners are coconspirators of the other accused, headed by Chief Accountant
Rolando Mangubat, who were similarly convicted in practically all
the 119 counts of estafa. Undisturbed is the rule that this Court is not
a trier of facts and in the absence of strong and compelling reasons or
justifications, it will accord finality to the findings of facts of the SB.
The feeble defense of petitioners that they were not aware of the
ingenuous plan of the group of accused Mangubat and the
indispensable acts to defraud the government does not merit any
consideration. The State is not tasked to adduce direct proof of the
agreement by petitioners with the other accused, for such requirement,

in many cases, would border on near impossibility. The State needs to
adduce proof only when the accused committed acts that constitute a
vital connection to the chain of conspiracy or in furtherance of the
objective of
_______________
53
Id., at pp. 107-109.

53
VOL. 531, AUGUST 24, 2007

53
the conspiracy. In the case at bench, the signing of the fake tally
sheets and/or delivery receipts, reports of inspection, and requests for
supplies and materials by petitioners on separate occasions is vital to
the success of the Mangubat Group in siphoning off government
funds. Without such fabricated documents, the general vouchers
covering the supply of materials cannot be properly accomplished and
submitted to the disbursing officer for the preparation of checks.
State witness Ruth Paredes, Supervising COA Auditor, elaborated
on the procedure regarding the award of the contract more specifically
to the payment of the contractor or supplier. Once the Request for
Supplies and Equipment is approved by the Regional Office, the
Request for Obligation of Allotment (ROA) or the request for funds is
signed by the District Engineer pursuant to the approved plans and
budget and signed by the district accountant as to availability of
funds.
The district office will advertise the invitation to bid and award the
contract to the lowest bidder. The Purchase Order (PO) is prepared
and addressed to the winning bidder. Upon delivery of the supplies
and materials, the supplier bills the district office for payment.
Consequently, the requisitioning officer will prepare the general
voucher which must be accompanied by the following documents:
1.
a.The ROA;
2.
b.The PO;
3.
c.The abstract of Bid together with the Bid quotations;
4.
d.The delivery receipts together with the tally sheets; and
5.
e.The tax clearance and tax certificate of the supplier.
After the preparation and submission of the general voucher and the
supporting documents, the disbursing officer shall prepare and draw a

check based on said voucher. The check is countersigned by an
officer of the district office
54
5
4

and/or the COA Regional Director based on the amount of the check.
Thus, it is clear that without the tally sheets and delivery receipts,
the general voucher cannot be prepared and completed. Without the
general voucher, the check for the payment of the supply cannot be
made and issued to the supplier. Without the check payment, the
defraudation cannot be committed and successfully consummated.
Thus, petitioners acts in signing the false tally sheets and/or delivery
receipts are indispensable to the consummation of the crime of estafa
thru falsification of public documents. Surely, there were ghost or
false deliveries of supplies and materials as convincingly shown by
the testimonies of the barangay captains, officials, and residents of
the areas where the materials were allegedly used. More importantly,
if there were actual deliveries of materials made, then there would be
no need to fake the LAAs because the suppliers will have to be paid
the cost of said materials plus a reasonable profit. As a result, there is
nothing or not much to share with the more than 30 or so coconspirators, for the suppliers would not be too dim-witted to part
with even their cost in buying the materials they allegedly supplied.
Moreover, the fake delivery receipts and tally sheets signed by
petitioners were linked to the general vouchers upon which check
payments were made to the suppliers who were found guilty of
participating in the fraud. With respect to petitioner Fernan, Jr., he
signed tally sheets on the ghost deliveries of Juliana de los Angeles
and Ismael Sabio, Jr. On the part of petitioner Torrevillas, he signed
false tally sheets and delivery receipts on supplies allegedly delivered
by Rufino V. Nuez, Juliana de los Angeles, Ismael Sabio, Jr., and
Manuel Mascardo. Lastly, the checks issued to these suppliers based
on general vouchers supported by the false tally sheets and general
vouchers signed by petitioners cannot be traced to any genuine LAAs,
resulting in the inescapable conclusion that these LAAs were
unauthorized; hence, fake or fabricated. These are undisputed tell-tale

signs of the complicity by petitioners with the Mangubat syndicate.
55
VOL. 531, AUGUST 24, 2007

55
In People v. Mangubat, the court a quo elucidated the conspiracy in
the Cebu highway scam in a trenchant manner:
Where the acts of each of the accused constitute an essential link in a chain and
the desistance of even one of them would prevent the chain from being
completed, then no conspiracy could result as its consummation would then be
impossible or aborted. But when each and everyone of the accused in the instant
cases performed their assigned tasks and roles with martinet-like precision and
accuracy, by individually performing essential overt acts, so much so that the
common objective is attained, which is to secure the illegal release of public
funds under the guise of fake or simulated public documents, then each and
everyone of said accused are equally liable as co-principals under the wellestablished and universally-accepted principle that, once a conspiracy is directly
or impliedly proven, the act of one is the act of all and such liability exists
notwithstanding no-participation in every detail in the execution of the
offense.54
In sum, the required quantum of proof has been adduced by the State
on the conspiracy among the accused including petitioners. The
conviction of petitioners must perforce be sustained.
WHEREFORE, we DENY the petition and AFFIRM the
December 4, 1997 Decision of the SB in the consolidated criminal
cases subject of this petition.
No costs.
SO ORDERED.
Quisumbing (Chairperson), Carpio, Carpio-Morales and
Tinga, JJ., concur.
Petition denied, decision of SB affirmed.
Notes.Switching of official ballots with simulated ballots is an
election-related incident, not an ordinary act of
_______________
54
SB Criminal Case Nos. 2073-95 & 3323-45, promulgated on May 30, 1989.
56
5
6

Abaga vs. Panes
falsification of public documents, for which the COMELEC, through

its authorized legal officers, has the exclusive power to conduct
preliminary investigation and to prosecute. (Pea vs. Martizano, 403
SCRA 281 [2003])
The lawyers act of notarizing documents without the requisite
commission therefore is reprehensible, constituting as it does not only
malpractice but also the crime of falsification of public documents.
(Zoreta vs. Simpliciano, 443 SCRA 1 [2004])
o0o
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G.R. No. 145927. August 24, 2007.

SUPREME COURT REPORTS ANNOTATED

VOL. 531, AUGUST 24, 2007

SUPREME COURT REPORTS ANNOTATED

VOL. 531, AUGUST 24, 2007

PETITION for review on certiorari of a decision and resolution of the

Highway Engineering District in 1977. Because of the sheer

The entire case record consists of three (3) separate volumes.

SUPREME COURT REPORTS ANNOTATED

Torrevillas were not impleaded as accused in said cases.

VOL. 531, AUGUST 24, 2007

Supra note 3, at pp. 102-109.

SUPREME COURT REPORTS ANNOTATED

VOL. 531, AUGUST 24, 2007

the LAA is the district office authorized to incur obligations.

SUPREME COURT REPORTS ANNOTATED