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Conrado C. Doldol vs. People of the Philippines, et al.

CONRADO C. DOLDOL, Petitioner, versus PEOPLE OF THE PHILIPPINES and THE HONORABLE COURT OF APPEALS, Respondents.

G.R. No. 164481 | 2005-09-20

SECOND DIVISION

D E C I S I O N

CALLEJO, SR., J.:

Conformably to the Memorandum[1] dated April 6, 1995 of the Provincial Auditor, a team of State Auditors led by State Auditor Emilie S. Ritua, with State Auditors Lydia Naoe and Beverly T. Cruz as members, conducted an audit of the cash and cash account of Conrado C. Doldol, the Municipal Treasurer of Urbiztondo, Pangasinan. The audit covered the General Fund, Special Education Fund and Trust Fund in his custody for the period of November 30, 1994 to June 8, 1995. Doldol and the Municipal Accountant were present during the audit. The State Auditors discovered that Doldol had a shortage of...