The Sandiganbayan has denied the appeal of a Virac, Catanduanes public school principal who was convicted by a lower court of misappropriating P5,000 in 2012.

Denied was the appeal filed by school principal Anchelita Panti Sicio who was found guilty by the regional trial court (RTC) of malversation of public funds and falsification under the Revised Penal Code.

For malversation, Sicio was sentenced to four months and one day as minimum to six years and 21 days as maximum with a P5,000 fine and perpetual disqualification to hold public office.

For falsification, she was imposed a jail term of four months and one day of arresto mayor as minimum to three years, six months and 21 days of prision correccional as maximum with a fine of P3,000.

Sicio and several other school officials were implicated in the irregular purchase of eight bags of cement. The actual cost for eight bags was just P2,000, but they falsified documents and made it appear that the school paid P7,000 to YKKY General Merchandise.

Sicio tried to convince the anti-graft court that there was no crime committed since there were two transactions entered into with YKKY General Merchandise -- first for eight bags of cement worth P2,000 on Feb. 10, 2012 and second for 28 bags of cement worth P7,000 on June 25, 2012.

But the court said there was a "yawning gap" in her argument because of the sales invoices that were presented by the prosecution as evidence. There were two invoices with the number 000308 which were dated Feb. 10, 2012 for the amounts P2,000 and P7,000.

The third invoice with number 000554 for P7,000 was dated June 25, 2012, which Sicio said was the real transaction for the P7,000 cash assistance received from the provincial government, it said.

"From a glimpse of the documentary exhibits, there is simply no logic nor correlation to accused-appellant's position. Even she could not explain the disparity during the time she took the witness stand," the court said.

"From the documentary exhibits, accused-appellant supposedly paid in cash on Jan. 13, 2012 for the P7,000 transaction but she only received the funds on Jan. 18, 2012. Yet, the supplier issued the Sales Invoice months later, or on June 25, 2012," it added.

The court also pointed to the tampering found in Sales Invoice 000308, which it said was "obvious to the naked eye," and to which Sicio had no defense. The number "2" was made into "7" so as to justify the amount of P7,000, and an additional "2" was added to the number "8" to make it look like 28 bags of cement were purchased.

"Public officials, as irony is laid in here, extend as well to school teachers, who, just like other government officials, serve the public and the country, but perceptively much more. As the challenged decision ruminated, teachers are 'noble exemplars' of their students. Once the discord of dishonesty and falsehood be rubbed in the equation, the accountability only becomes too great," the court also said.

The 45-page decision was written by Seventh Division Chairperson Associate Justice Ma. Theresa Dolores C. Gomez-Estoesta with the concurrence of Associate Justices Zaldy V. Trespeses and Georgina D. Hidalgo.