Cebu city: The Sandiganbayan acquitted a Cebu barangay (village) treasurer on graft charges involving over PHP4 million in public funds.

According to Philippines News Agency, the graft court's July 7 ruling stated that the decision does not affect the lower court's separate findings of guilt for malversation against former Barangay San Antonio, Cebu City treasurer Christopher Cacanindin. In October 2024, the Cebu regional trial court found Cacanindin guilty of malversation and graft, sentencing him to up to 18 years for the first charge and up to eight years for the graft charge.

An audit conducted by the Cebu City office of the Commission on Audit (COA) revealed that the accused incurred a cash shortage of PHP4.62 million, which was attributed to undeposited collections and unliquidated cash advances during his tenure from December 1, 2013, to March 2019. The prosecution claimed that Cacanindin repeatedly issued various checks, using the same transactions and supporting attachments, for the same periods as payments of honoraria to barangay officials and staff.

The prosecution further alleged that the accused made it appear that barangay funds had been returned to the barangay coffers through official receipts issued months after the encashment dates, despite there being no actual return of funds. Checks issued as payment for honoraria were later marked as "refunded," even though no cash was actually returned.

The Sandiganbayan, in its decision to acquit Cacanindin of graft, stated that "the prosecution proved, at most, that there was a substantial shortage and that the barangay's financial records reflected irregularities, but it failed to present sufficient evidence showing actual undue injury caused by the accused's acts as charged, as distinct from the generalized audit deficiency found in the COA reports. For that reason, the graft conviction cannot be sustained."

The court emphasized that the demand for accountability should not come at the expense of public officials who may have erred without a criminal intent. It noted that penal laws against government corruption are intended to enhance, rather than stifle, public service. However, the court specified that its review was limited to Cacanindin's conviction under the Anti-Graft and Corrupt Practices Act, and did not extend to his separate conviction for malversation.