Ex-DAR 7 chief told to pay P1K fine, plus nearly P63K

The Sandiganbayan has convicted a former chief of the Department of Agrarian Reform (DAR) 7 for his failure to settle a cash advance of P62,499 in 2006.

The anti-graft court found Datu Yusoph Mama, former DAR 7 chief, guilty of violating Section 89 of Presidential Decree 1445 or the Government Auditing Code of the Philippines.

“The mere failure to timely liquidate the cash advance is the gravamen of the offense,” read part of the Sandiganbayan’s decision penned by Associate Justice Lorifel Pahimna.

Mama was ordered to return the unliquidated cash advance and pay a fine of P1,000.

Court records showed that Mama received a total of P394,394 as cash advances for farmers’ training and official travels on Aug. 31, 2006.

He had 30 days under COA Circular 97-002 to liquidate these funds after the training and trips, but Mama still had unsettled cash advances of P62,499.

Replying to the charge, Mama argued that his former secretary was the one who submitted his cash advance liquidation late.

In the decision, the Sandiganbayan said that Mama’s admission of his cash advances and his failure to settle these on time violated the Government Auditing Code. “Criminal intent is presumed to exist on the part of the person who executes an act which the law punishes, unless the contrary shall appear. Thus, whoever invokes good faith as a defense has the burden of proving its existence,” the Sandiganbayan’s decision read.

Whoever invokes good faith as a defense has the burden of proving its existence

THE SANDIGANBAYAN