UNDER Philippine law, the transfer of public funds or property for purposes other than what was originally intended by law or ordinance is a crime. Technical malversation under Article 220 of the Revised Penal Code (RPC) penalizes the act of diverting public resources from their legally intended purpose. It states that, “Any public officer who shall apply any public fund or property under his administration to any public use other than that for which such fund or property was appropriated by law or ordinance” is guilty of the offense.
For a public officer to be found guilty of technical malversation, the following elements must be established: The offender is an accountable public officer; the officer applies public funds or property under his administration to a public use; and the public use for which the public funds or property were applied is different from the purpose for which they were originally appropriated by law or ordinance.
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