The Sandiganbayan found businesswoman Janet Lim Napoles not guilty of 16 counts of graft in the multi-million-peso priority development fund of Sen. Ramon “Bong” Revilla Jr. In 2018, however, Napoles was convicted of plunder in the same cases.  Revilla was acquitted of his graft and plunder charges. The judgement of acquittal was handed down by the Sandiganbayan in a decision promulgated on Monday, May 22. Also acquitted of graft charges were former National Livelihood Development Corporation (NLDC) president Gondelina G. Amata, NLDC chief budget specialist Ofelia E. Ordonez, chief financial specialist Sofia D. Cruz, NLDC employee Evelyn B. Sucgang, Technology Resource Center (TRC) department manager III Francisco B. Figura, TRC group manager Ma. Rosalinda M. Lacsamana, TRC accountant Marivic V. Jover, TRC budget officer IV Consuelo Lilian R. Espiritu, National Agribusiness Corporation (NABCOR) paralegal Victor Roman C. Calcal, and NABCOR bookkeeper Maria Ninez P. Guanizo. On the other hand, former TRC deputy director General Dennis L. Cunanan was convicted of four counts of graft; NLDC employee Gregoria Buenaventura, eight counts; NABCOR director for financial Services Rhodora B. Mendoza, four counts, Evelyn D. De Leon, one count; private individual Laarni Uy, eight counts, and private individual Jocelyn Piorato, five counts. Those convicted were sentenced to a prison term ranging from six to eight years for each count and perpetually banned from holding public office. The cases against Director III Richard A. Cambe, private individual Eulogio D. Rodriguez, and former NLDC group manager Emmanuel Alexis G. Sevidal have been dismissed in light of their deaths. The cases against private individual John Raymund De Asis, former TRC director general Antonio Y. Ortiz, Alan A. Javellana, and Maria Julie Villaralvo-Johnson have been ordered archived since they remain at large. The 16 graft charges stemmed from the misuse of Revilla's priority assistance development fund (PDAF), which he reportedly endorsed to the bogus non-government organizations (NGOs) owned by Napoles in exchange for kickbacks. Associate Justices Geraldine Faith A. Econg said in her 223-page decision that Napoles could no longer be charged separately with graft because "the prosecution can incorporate all the predicate acts in one charge of plunder instead of preparing a multitude of Informations and proving all of them in court." "Considering that the charge of plunder against accused Revilla, Cambe, and Napoles is based on the predicate acts, which also constitute a violation of Section 3(e), Republic Act No. 3019, the accused's liability could no longer be determined in the cases as these offenses were already included in the plunder case for which they were already primarily prosecuted for," she said. First Division Chairperson Efren N. Dela Cruz and Associate Justice Arthur O. Malabaguio concurred. Econg stressed that Revilla's endorsement of Napoles' non-government organizations (NGOs) was merely recommendatory, so the acquitted government officials were only "acting in the discharge of their official or administrative functions." Revilla had been acquitted of his plunder and 16 graft charges after the anti-graft ruled that the prosecution failed to prove his participation in the crimes charged. The court said that Revilla's alleged receipt of kickbacks from Napoles is "just a mere possibility" since whistleblower Benhur Luy was never able to testify that he handed the money over to Revilla himself. The court has also dismissed the eight graft charges of former Department of Budget and Management (DBM) undersecretary Mario L. Relampagos, specialist Rosario S. Nuñez, and administrative assistants Marilou D. Bare and Lalaine N. Paule by granting their demurrer to evidence. The demurrers to evidence of former NABCOR representative Encarnita Cristina P. Munsod, who charged with two counts, and former National Livelihood Development Corporation (NLDC) director Chita C. Jalandoni, who has seven graft charges, were also granted.