The Sandiganbayan has affirmed the conviction of Police Senior Inspector Mercita P. Eya for two counts of malversation of public funds involving P7.26 million from 1992 to 1993.

Affirmed was the ruling handed down by the Quezon City regional trial court (RTC) which found Eya guilty beyond reasonable doubt of violations of Article 217 of the Revised Penal Code on malversation of public funds.

Eya was sentenced by the RTC to a prison term ranging from 10 to 18 years for the first count of malversation with a fine of P4,918,755.47.  For the second count, she was imposed a jail term ranging from six to 11 years with a fine of P2,341,256.93.

On top of the jail terms, Eya was also disqualified perpetually from holding public office.

Eya, who was the collecting officer and fund custodian of various Philippine National Police (PNP) current accounts of the 14th Finance Service Unit, misappropriated P4,918,755.47 sometime from Aug. 6, 1992 to Nov. 29, 1993. Despite demands for her to account for the public funds, she failed to do so. From Dec. 10, 1992 to Nov. 26, 1993, Eya was also found to have misappropriated P2,341,256.93.

The funds were the collections of the PNP from Firearm Security Licenses Fees, Firearm Licenses Renewal Fees, Security Agency Fees, Motor Vehicle Clearance Fees, and other fees such as light and water from PNP concessionaires. The money collected was to be deposited either to PNP's Scholarship Fund Account or Trust Receipts Funds Account.

The Sandiganbayan affirmed the RTC's findings that Eya accumulated a shortage in her accountabilities in the amount of P12,157,619.95 from Dec. 22, 1992 to Nov. 25, 1993. The RTC also fund that private checks were also being encashed out of collections, which resulted to checks returned by the bank due to insufficient funds.

Also affirmed was the finding that the collections were not deposited regularly, which resulted in numerous undeposited collections. At the same time, transactions were not recorded daily in the cash book.

In its decision that the affirmed the ruling of the RTC, the Sandiganbayan said the lower court "correctly found" Eya guilty beyond reasonable doubt of the crime of malversation. 

"She cannot feign ignorance on the basic provisions, concepts and tenets of government accounting," the anti-graft court said. "Her position is not just an ordinary post but one that imposes greater responsibility, accountability, and knowledge," it said.

"Eya failed to satisfactorily explain to the satisfaction of this court why she should be exonerated despite the shortages in the account put to her custody for deposit and proper accounting," it also said. 

The 31-page decision was written by Associate Justice Georgina D. Hidalgo with the concurrence of Seventh Division Acting Chairperson Associate Justice Zaldy V. Trespeses and Associate Justice Arthur O. Malabaguio.