“The existence of ghosts, or other paranormal phenomena, remains up for debate. But the existence of – and detriment caused by – ‘ghost employees’ is real.”

This was stressed by the Sandiganbayan in its decision that settled the legal issue on the existence of “ghost employees” in office of the late Quezon City Councilor Francisco Calalay Jr.

The decision, written by Associate Justice Kevin Narce B. Vivero, acquitted Executive Officer and Liaison Officer Flordeliza A. Alvarez, dubbed as “Calalay’s Girl Friday,” of graft and 18 falsification charges.

Calalay and Alvarez were indicted for hiring “ghost employees” from January to November 2010. More than P2.17 million in public funds was released by Calalay for them.

Only Alvarez stood trial with the death of Calalay in 2016.

The anti-graft court’s decision stated that Alvarez, who was always at Calalay’s beck and call and carried out his instructions without question, “does not fit the profile of a fraudster, since there was no clear showing that she capitalized on the ghost employee scheme.”

It pointed out that it was Calalay who created and maintained each ghost employee in the payroll system, and he was the one who had "unbridled discretion" to the payroll records.

It noted the testimony of Alvarez that “Calalay just passes them to me and they are already prepared,” with the records already signed (by Calalay), and the names, position of each job contractor, and their corresponding salaries were already indicated.

“All Alvarez did was submit the General Payrolls, Obligation Requests, Service Certifications, and other relevant documents to the Personnel Department. No iota of evidence showed that she had any intent to pervert the truth of their contents. Therefore, there is no criminal liability," the anti-graft court ruled.

“Rather, accused Calalay is blameworthy for the ‘fraudulent scheme,’ and the buck stops there,” the court stressed.

Despite the court's belief in Calalay's guilt, the late councilor's criminal liability had already been extinguished with his death.

Associate Justices Sarah Jane T. Fernandez and Karl B. Miranda concurred in the decision.