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Gonzalo N. Alvarez Vs. Sandiganbayan, Et Al.

GONZALO ALVAREZ y NANA, petitioner, vs. SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, respondents. Melquiades N. Paredes for petitioner.

G.R. No. 88014 | 1991-09-13

D E C I S I O N


NARVASA, J.:

Gonzalo Alvarez was, at all time material to this inquiry, the Assistant Municipal Treasurer of Tacurong, Sultan Kudarat. On two separate occasions, an audit was made of the funds in his official custody, the first on July 23, and the second on August 9, 1982. The audit was made by Mrs. Gloria Garcia, Auditing Examiner III, Office of the Provincial Auditor, Isulan, Sultan Kudarat. The first examination revealed a shortage on his part of P86,704.57; the second, P1,091.15. 1 The total shortage amounted to P87,795.72.

Corresponding demand letters were served on him to produce the missing funds. He failed to do...