The Sandiganbayan has affirmed the conviction of a former cashier of the Professional Regulation Commission (PRC) in Cagayan for malversation of public funds amounting to P17.1 million from 2002 to 2008. Affirmed were the conviction of Ferdinand P. Llapitan and the orders of the regional trial court (RTC) to pay a fine of P17.1 million and perpetual disqualification to hold public office. But the anti-graft court modified Llapitan’s jail term from reclusion perpetua (20 years to 40 years) as imposed by the RTC to imprisonment of 10 to 17 years with civil liability of P17.1 million, aside from fine. It also ordered Llapitan’s transfer from the Cagayan provincial jail to the New Bilibid Prison (NBP) in Muntinlupa City to serve his jail term. Llapitan appealed to the Sandiganbayan the 2019 decision of the RTC.  He claimed that the trial court "gravely erred" in not finding that there was no full description on how the P17,139,108.80 shortage came about. Llapitan added that the element of demand was not proven beyond reasonable doubt, and the procedure in the special audit was "irregular" because it denied his right to due process, justice, and fair play. The Sandiganbayan in its decision handed down on July 6, 2023 denied his appeal. "This Court finds that the RTC's findings and conclusions of facts are substantially couched in evidence. Further, this Court agrees with the RTC's assessment on the credibility of the witnesses for the prosecution and defense, and the credence of the prosecution's documentary exhibits," the anti-graft court said. It said that Llapitan failed to point any law or rule that requires a person accountable to be physically present while audit is being conducted, so he cannot say that his right to due process was violated. At the same time, it said Llapitan did not present any competent or credible evidence to sufficiently explain the shortage of funds. "The verdict of conviction is, thus, warranted," the stressed. The 57-page decision was written by Sixth Division Chairperson Sarah Jane T. Fernandez with the concurrence of Associate Justices Karl B. Miranda and Kevin Narce B. Vivero.