Dear Atty. Maan,

Over a period of several months, our store manager noticed discrepancies in our collection totals. The discrepancies were relatively small at first, but they began to add up over time.

One day, we decided to conduct a surprise audit. To our surprise we discovered that the cash that was collected was significantly less than what the sales records indicated.

It was clear that money was disappearing, and the evidence pointed towards an inside job. We have identified that it was the collection officer who was responsible and has since been dismissed.

Can we still file a case against her?

Renzo

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Dear Renzo,

Based on the facts you presented, the acts of such employee are constitutive of Qualified Theft. The elements of qualified theft punishable under Article 310 in relation to Article 308 of the RPC are as follows: (1) there was a taking of personal property; (2) the said property belongs to another; (3) the taking was done without the consent of the owner; ( 4) the taking was done with intent to gain; (5) the taking was accomplished without violence or intimidation against person, or force upon things; and (6) the taking was done under any of the circumstances enumerated in Article 310 of the RPC, i.e., with grave abuse of confidence.

In the case of People of the Philippines vs Yolanda Santos, G.R. 237982, 14 October 2020, the Supreme Court ruled that an employee was guilty of qualified theft to wit:

"Clearly, the collection officer was entrusted only with the material or physical (natural) or de facto possession of the thing, thus, her misappropriation of the same constitutes theft. A sum of money received by an employee in behalf of an employer is considered to be only in the material possession of the employee.