Malversation

The essential elements common to all acts of malversation under Article 217 of the Revised Penal Code are the following:

1. That the offender be a public officer.
2. That he had the custody or control of funds or property by reason of the duties of his office.
3. That those funds or property were public funds or property for which he was accountable.
4. 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)