The Office of the Special Prosecutor countered that Article 218 does not require the COA orthe provincial auditor to first make a demand before the public officer should render an account.
And so as not toprolong the issue, he paidthe amount of ₱101,736.00 to the municipal treasurer on June 4, 2001.
From the same facts stemmed an Information for violation of Section 3 of Republic Act (RA) No. 26527 against petitioner for having allegedly utilized the cash advance for a purpose other than for which it was obtained.
that he is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor; and 4.
that he fails to do so for a period of two months after such accounts should be rendered.
The cash bondposted for his provisional liberty is ordered returned to him, subject to the usual accounting and auditing procedure; and 2. 26528, accused ALOYSIUS DAIT LUMAUIG is hereby CONVICTED of the felony of Failure of Accountable Officer to Render Accounts under Article 218 of the Revised Penal Code.