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The Sandiganbayan building in Quezon City on February 19, 2020 Jonathan Cellona, ABS-CBN News/File 



Article (news)

Job Manahan

ABS-CBN News

MANILA (UPDATED) — The Sandiganbayan has found a former Bacolod City mayor and her secretary guilty of falsifying cash slips used for reimbursement, resulting in the loss of P362,000 to the city government.The Sandiganbayan’s 6th Division, in a 114-page ruling, found former mayor Luzviminda Valdez and her secretary, Brendo Elegio, guilty of 7 counts of falsification of private documents under Article 172 in relation to Article 171 of the Revised Penal Code.Valdez and Elegio were sentenced to a minimum of 2 years and 4 months or nearly 17 years of prison correctional to a maximum of 6 years or 42 years of prison correctional.The two of them were also ordered to pay a fine of P35,000.The anti-graft court, meanwhile, acquitted city employees Ricardo Tantiado Dahildahil, Jr., Salvacion Paniergo Ortega, Eduardo Hulleza Ravena, and Lalaine Antique Villalva for the prosecution’s failure to prove their guilt beyond reasonable doubt.All accused were also acquitted of the charge of malversation of public funds, as the prosecution also failed to prove their guilt.<div>PATTERN OF IRREGULARITIES</div>The case stemmed from post-audit findings of the Bacolod City State Audit team in 2004 for the local government.State auditors found certain irregularities in the cash slips attached to the disbursement vouchers requested by Valdez.This was when the state auditors sent confirmation letters to the five establishments in question that issued the cash slips and saw duplicate originals of the cash slips.“The photocopies were thereafter submitted by the establishments to her, together with the confirmation letters,” the document read.“Essentially, they reported that some of the claims for reimbursement of accused Valdez were supported by tampered receipts resulting in a loss of P362,686.40 to LGU Bacolod City,” it added.The discrepancies found were in the following transactions: - The city government reimbursed P19,192 dated Jan. 19, 2004 for meals from a resort, despite a duplicate receipt showing they only spent P192. - The city government also reimbursed P40,160 on Jan. 28, 2004 for sports equipment, but a duplicate receipt showed they only spent P30.- On Feb. 3, 2004, the city spent P105 for the same resort but the accused requested P26,105 in reimbursements. - A cash slip dated Feb. 15, 2004 showed the city government spent P80 for pastries, but they made a reimbursement worth P38,400.The prosecutors said the representative from the bakeshop had “no personal knowledge of the transaction, and that the subject duplicate cash slip was already disposed because 10 years have lapsed since the transaction,” the decision read.“[The representative] confirmed that the cash slip…  is a faithful photocopy of the duplicate original of Cash Slip No. 143644 issued by [bakeshop]. She also identified the signature of the saleslady who issued the cash slip,” it added. - A cash slip worth P1,201 dated March 13, 2005 for meals in a resort but the city government reimbursed P5,022. - A cash slip worth P22 dated March 13, 2004 for meals in a resort but the city government reimbursed 22,174. Auditors observed that the cash slip was “originally dated March 10, 2004 but a curve was connected to the 0 to make it look like 3.” - A cash slip dated March 25, 2004 worth P60 for bread but the reimbursement soared to P21,600. The representative from the shop denied having any personal knowledge of the transaction and that the “subject duplicate cash slip was already disposed since 10 years have lapsed since the transaction.” “He confirmed that the photocopy of the duplicate cash slip that bore a certified true copy stamp and the date October 20, 2004 was issued. He also identified the signature of… then secretary of [the shop]. - A cash slip dated March 26, 2004 for meals in a resort worth P374 but reimbursements made also soared to P100,432. “As the claimant of the reimbursements with the falsified cash slips as supporting documents, and as payee of all nine checks in these cases, all of which she received, accused Valdez is presumed to be the material author of the falsification of the cash slips,” the decision read. “The defense evidence… failed to provide a satisfactory explanation why falsified documents found their way to the [disbursement vouchers] that they prepared, approved and submitted for reimbursement,” it added. “Accused Valdez and Elegio failed to overturn through a satisfactory explanation the presumption that they were the forgers of the cash slips. They failed to provide a reasonable explanation inconsistent with their guilt,” the Sandiganbayan said.The Sandiganbayan 6th Division lifted the hold departure orders for all accused except for Valdez and Elegio. “Their bonds in said cases are ordered released, subject to the usual accounting and auditing procedures,” the court ruled. No civil liability, the anti-graft court said, was imposed “since the evidence failed to establish that LGU Bacolod City sustained damages as a result of the acts of the accused.”

The Sandiganbayan has found a former Bacolod City mayor and her secretary guilty of falsifying cash slips used for reimbursement, resulting in the loss of P362,000 to the city government.

The Sandiganbayan has found a former Bacolod City mayor and her secretary guilty of falsifying cash slips used for reimbursement, resulting in the loss of P362,000 to the city government.

Former Bacolod mayor gets up to 42 years in prison for falsifying cash slips

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Former Bacolod mayor gets up to 42 years in prison for falsifying cash slips

Job Manahan,

ABS-CBN News

Published May 01, 2025 04:07 PM PHT

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Updated May 01, 2025 04:31 PM PHT

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