The essential elements common to all acts of malversation under Article 217 of the Revised Penal Code are the following:
- That the offender be a public officer.
- That he had the custody or control of funds or property by reason of the duties of his office.
- That those funds or property were public funds or property for which he was accountable.
- That he appropriated, took, misappropriated or consented or, through abandonment or negligence, permitted another person to take them. (People vs. Pantaleon, Jr., G.R. No. 158694-96. March 13, 2009)