itself a crime under the Revised Penal Code43 and the Government’s auditing codes. But more importantly, without prejudice to the IMMEDIATE initiation and filing of the criminal Informations for Technical Malversation, Usurpation of Legislative Powers and violation of Section 3(e) of RA 3019 and the decision on the Respondents’ administrative culpability for Grave Misconduct, Conduct Prejudicial to the Best Interest of the Service and Gross Dishonesty, the accounting may yet reveal the Respondents’ OTHER greater and harsher criminal and administrative liabilities. (Some say that the DAP was used to finance the destruction of others and the growth in the careers of some. All these point to the importance of accounting for the use of the DAP) 67. This complaint is not a debate about the Respondents’ statesmanship and brinkmanship in their administration of the peoples’ money as accountable and responsible officers. It is about the pure and simple criminal diversion of public funds that have already been appropriated, to projects or programs that did not pass Congress’ power over the purse, which in the process caused undue hardships and prejudice to the Filipino civil servants and the Filipino people as a whole. Let us unmask what the Respondents have done and show to them and other public officers who may wish to follow their crooked path – that no matter how dense, pompous and bombastic the words they employ to conceal their nefarious ends, they will – at the right time especially when the cloak of unbridled power fades and veil of immunity is shed – be caught, charged, prosecuted and convicted for the plain and simple criminal acts or omissions they do. 68. Complainants execute this complaint-affidavit to attest to the truth of the foregoing and to cause the institution of the corresponding criminal complaints against Respondents for technical malversation and usurpation of legislative powers, violation of the Anti-Graft and Corrupt Practices Act as well as grave misconduct, conduct prejudicial to the best interest of the service, and gross dishonesty.
43
Art. 218. Failure of accountable officer to render accounts. Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulation to render account to the [Commission on Audit], or to a provincial auditor and who fails to do so for a period of two months after such accounts should be rendered, shall be punished by prision correccional in its minimum period, or by a fine ranging from 200 to 6,000 pesos, or both. 25