REPUBLIC OF THE PHILIPPINES

REGIONAL TRIAL COURT

6th JUDICIAL REGION
BRANCH ___,
ILOILO CITY

PEOPLE OF THE PHILIPPINES,

Plaintiff, CIVIL CASE NO. 17-719
FOR:
MALVERSATION OF
PUBLIC FUNDS
- versus –

VICENTE QUELESTE Y MARABARA

Accused.
X------------------------------X

COMMENT ON THE FORMAL OFFER

OF PROSECUTION’S EVIDENCE

ACCUSED, thru undersigned counsel, in the above-entitled case,

and unto this Honorable Court most respectfully manifests his comments
and objections to the Prosecution’s Formal Offer of Evidence for the
following reasons:

EXHIBIT DESCRIPTION COMMENT/OBJECTION

Exhibit A Request for Authority to It is opposed for being self-
and its Travel serving evidence as it was not
submarkings presented to the accused
upon arrival of the Auditors
for cash examination,
contrary to the Revised Cash
Examination Manual of COA.

Exhibit B Office Order No. 2017-003 It is opposed for being self-

and its dated January 13, 2017
submarkings
serving evidence as it was not
presented to the accused
upon arrival of the Auditors
for cash examination,
contrary to the Revised Cash
Examination Manual of COA.

Exhibit C Official Receipt of Exhibit C should not be

and its Diamonds by the Yard admitted as there was no
submarkings Bracelet

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 genuine and due execution as
to the same.

The auditors did not properly

present the same and explain
to the accused as to its
contents. The conduct of COA
Auditors in cash examination
is irregular, incomplete, and
contrary to the Revised Cash
Examination Manual of COA.
Exhibit D Judicial Affidavit of Shiela Self-serving.
and its Marciela.
submarkings
Exhibit E Judicial Affidavit of Lulu Self-serving.
and its Palmes
submarkings
Exhibit F Working Papers on Exhibit F should not be
and its Collections and Deposits admitted as there was no
submarkings genuine and due execution as
to the same. The auditors did
not inform the accused that
there were discrepancies in
the cash examination report.
Likewise, they did not give the
accused the opportunity to
justify and/or explain the
discrepancies and/or
imbalance.

The conduct of COA Auditors

in cash examination is
irregular, incomplete, and
contrary to the Revised Cash
Examination Manual of COA

Exhibit G Inventory of Paid Petty Exhibit C should not be

and its cash vouchers admitted as there was no
submarkings genuine and due execution as
to the same. It was conducted
contrary to Page 17, Item Gm
of the Revised Cash
examination Manual of COA
which provides that the
Auditor examine
simultaneously all funds in
the custody of the AO and
conduct cash count of all
cash AOs in the office and its
immediate vicinity.

The inventory is incomplete

and irregular as it did not
contain all the accountable
cash and checks, accounts

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 receivables of the accountable
officer of the municipality.

PRAYER
WHEREFORE, premises considered, it is most respectfully prayed
that this Honorable Court take cognizance of the matters herein set forth
and exclude the object evidence identified above.

Other reliefs just and equitable are likewise prayed for.

City of Iloilo, 4 February 2010.

ATTY. NESTOR JEREMY B. MORENO

Roll No. 40232-1990
IBP No. 783323
PTR No. 4234434
MCLE Compliance III No. 0013434
Issued on April 22, 2016
Iloilo City
(02) 895-1234

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Copy Furnished By Personal Service:

ATTY. DEANNE MITZI A. SOMOLLO Receipt No. ____________

ASSISTANT PROSECUTOR
(02) 631-9801 to 04

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 PROOF OF SERVICE

I, Speedy Gonzales, messenger of Atty. Nestor Jeremy B. Moreno, herein

counsel for accused, hereby certify that I personally delivered Plaintiff’s
Comment to Prosecutions’s Formal Offer of Evidence dated 9 March 2018
to Atty. Deanne Mitzi Somollo, Assistant Prosecutor. The Comment to
Accused’s Formal Offer of Evidence was received by counsel personally.

SPEEDY GONZALES

SUBSCRIBED AND SWORN to before me this 9th Day of March at Iloilo

City, personally appeared affiant SPEEDY GONZALES and exhibiting to
me his Driver’s License with License No. N-12345, issued at the Quezon
City on 14 February 2018.

Doc. No. ______;

Page No.______;
Book No.______;
Series of 2018

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