Ex-Cebu councilor pleads guilty to failure to render accounts
28 February 2018
Former Medellin, Cebu Sangguniang Bayan member Dioscoro Suan pleaded guilty to the charge of Failure to Render Accounts (Article 218 of the Revised Penal Code) and was sentenced by the Municipal Circuit Trial Court of Medellin-Daanbantayan-San Remigio to pay a fine of P6,000.00.
The case stemmed from Suan’s failure to properly liquidate his cash advance of P20,300.00 granted to him in 2008 to attend the Philippine Councilors League 7th National Congress in Manila last 28 to 30 March 2008. Per an undated Liquidation Report, the amount of P14,300.00 was duly liquidated, while the difference of P6,000.00 was liquidated only on 26 October 2015 as evidenced by Official Receipt No. 8722543.
Under Section 89 of Presidential Decree 1445, a cash advance shall be reported on and liquidated as soon as the purpose for which it was given has been served. Meanwhile, Section 5.1.3 of the Commission on Audit Circular 97-002 requires that for official local travel, the accountable officer shall liquidate his cash advance within 30 days after return to his permanent station.
Article 218 of the Revised Penal Code penalizes a public officer who is required by law or regulation to render an account of public funds or property received, and fails to do so within a period of two months after such account should have been rendered. ###