NATIONAL
Advocates Philippines
Ex-Mayor's Conviction For Unliquidated Public Funds Upheld By Supreme Court
Photo credit: SC PH
The Supreme Court of the Philippines has affirmed the criminal conviction of Teresita J. Soliva, former mayor of Remedios T. Romualdez in Agusan del Norte, for failing to properly account for public funds during her tenure.
The decision, released by the Supreme Court Public Information Office on March 26, upholds the earlier ruling of the Sandiganbayan, which found Soliva guilty of malversation of public funds (Article 217, Revised Penal Code) and failure to render accounts (Article 218).
Soliva served as mayor from 2001 to 2007, during which she received numerous cash advances from the municipal treasury for confidential and intelligence expenses, travel, and peace-and-order operations. While she made some partial repayments through payroll deductions, she failed to fully liquidate over ₱551,000 of the total cash advances exceeding ₱900,000.
As a result, she faced one count of malversation and 10 counts of failure to render accounts. The Supreme Court confirmed the Sandiganbayan’s conviction, imposing multiple years in prison, fines equivalent to the unliquidated amounts, and a permanent ban from holding public office.
The ruling reinforces Philippine law on accountability for public funds. Malversation occurs when a public officer entrusted with government money fails to account for it, misuses it, or allows another to do so. Even unexplained shortages, without direct evidence of misappropriation, are sufficient for conviction if the official cannot provide a credible explanation.
Failure to render accounts is treated as a separate offense when an official does not submit required reports or liquidations within the prescribed period, regardless of whether the funds were misused.
Soliva’s attempts to introduce new evidence and contest the charges were rejected by the Supreme Court, which ruled that there was no reason to overturn the Sandiganbayan’s decision.
This case serves as a reminder that transparency and responsibility in handling public funds are critical, and the courts will enforce accountability even years after an official’s term has ended.
The decision, released by the Supreme Court Public Information Office on March 26, upholds the earlier ruling of the Sandiganbayan, which found Soliva guilty of malversation of public funds (Article 217, Revised Penal Code) and failure to render accounts (Article 218).
Soliva served as mayor from 2001 to 2007, during which she received numerous cash advances from the municipal treasury for confidential and intelligence expenses, travel, and peace-and-order operations. While she made some partial repayments through payroll deductions, she failed to fully liquidate over ₱551,000 of the total cash advances exceeding ₱900,000.
As a result, she faced one count of malversation and 10 counts of failure to render accounts. The Supreme Court confirmed the Sandiganbayan’s conviction, imposing multiple years in prison, fines equivalent to the unliquidated amounts, and a permanent ban from holding public office.
The ruling reinforces Philippine law on accountability for public funds. Malversation occurs when a public officer entrusted with government money fails to account for it, misuses it, or allows another to do so. Even unexplained shortages, without direct evidence of misappropriation, are sufficient for conviction if the official cannot provide a credible explanation.
Failure to render accounts is treated as a separate offense when an official does not submit required reports or liquidations within the prescribed period, regardless of whether the funds were misused.
Soliva’s attempts to introduce new evidence and contest the charges were rejected by the Supreme Court, which ruled that there was no reason to overturn the Sandiganbayan’s decision.
This case serves as a reminder that transparency and responsibility in handling public funds are critical, and the courts will enforce accountability even years after an official’s term has ended.
Mar 26, 2026
We are dedicated storytellers with a passion for bringing your brand to life. Our services range from news and media features to brand promotion and collaborations.
Interested? Visit our
Contact Us page for more information. To learn more about what we offer, check out our latest article on services and opportunities.
