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PHILIPPINE STATE COLLEGE OF AERONAUTICS

INSTITUTE OF GRADUATE STUDIES

COMPILATION OF REACTION PAPERS

A Paper
Presented to the faculty of the
INSTITUTE OF GRADUATE STUDIES
PHILIPPINE STATE COLLEGE OF AERONAUTICS
Piccio Garden, Villamor, Pasay City

In Partial Fulfillment
of the Requirement for the Degree of
MASTER IN PUBLIC ADMINISTRATION

SUBMITTED TO:

DR. NOEL R. NAVIGAR


Professor

MPA 609: EXECUTIVE LEADERSHIP WITH


ETHICS AND PUBLIC ACCOUNTABILITY

SUBMITTED BY:

CLEMEN JOHN P. TUALA

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PHILIPPINE STATE COLLEGE OF AERONAUTICS
INSTITUTE OF GRADUATE STUDIES

TOPIC:

 Introduction: The Nature of Leadership


 Managerial Traits and Skills
 The Nature of Managerial Work

REPORTER: Ms. Arlene Bermudez

Leadership is found not just at work but all around us. In any situation, leaders take a step
forward and take charge of the situation. It can be at home, at work or at any other place.
Leaders are never born, they become leaders because they have the credibility and people
would love to follow them.

This paper describes about my leadership strengths and areas for growth/future study. It also
included how these qualities are used in my daily work routine, self-assessment results and a
brief explanation on Individual style in leadership.

Leadership experiences can be found not just in routine of the employees through their
subordinate, but also through the understanding of the Leader to the doings of their
employees.

Leaders can work through a life changing situations but true leaders can be found to what
they are thinking and their intention, that through the ongoing situations.

Leaders can feel what are the situations that is happening in its surroundings, whether it is
executive leadership nor any kind of leadership that every subordinate is part of their
executive work.

Traits theory can be a situation that every leader should understand to control their people.
Individual personality should always be understood in every aspects of life.

Every theory of behavior should always understand by a leader in order for them to perform
in whatever they want the leader should be. Always remember that all factors that affects the
leadership skills of the leaders may affect the operation of the certain company or
organization.

TOPIC:

 Guidelines in the Filling out of Statement of Assets,


Liabilities and Net Worth Form Revised 2013

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PHILIPPINE STATE COLLEGE OF AERONAUTICS
INSTITUTE OF GRADUATE STUDIES

REPORTER: Ms. Joyce Babael

Ms. Babael explained to us the step by step procedure of filling out the statement
of assets, liabilities and net worth. She showed guidelines as well as the sample forms.
He report was very informative and tackled the key points effectively. Mr. Joyce
Babael’s report is about the guidelines in filling out the Statement of Assets, Liabilities
and Net Worth Form Revised 2013. SALN stands for Statement of Assets, Liabilities,
and Net Worth. It is a declaration of assets (i.e., land, vehicles, etc) and liabilities (i.e.,
loans, debts, etc), including business and financial interests, of an official/employee,
of his or her spouse, and of his or her unmarried children under 18 years old still living
in their parents’ households. The submission of a SALN is required by law under
Article XI Section 17 of the 1987 Constitution and Section 8 of Republic Act No. 6713,
the “Code of Conduct and Ethical Standards for Public Officials and Employees.” It
includes a waiver authorizing the Ombudsman or his authorized representatives to
attain documents that may show assets, liabilities, net worth, business interests, and
financial connections from all appropriate government agencies. All public officials and
employees, whether regular or under temporary status, are required to file a SALN.
SALNs are often used by officials or political opponents to determine if government
officials have "unexplained wealth", i.e. wealth that cannot be attributed to a salary,
investment, gifts, inheritance, or other legal sources and therefore is likely to have
come from bribes, kickbacks, grease money or other forms of corruption. During
the trial of Joseph Estrada, former Philippine president, for plunder, his SALN played
a key role.

TOPIC:
 Ethics and Accountability (Categories of Ethics)
1. Corruption Issues
a. Cause of Corruption
b. Effects of Corruption

REPORTER: Mr. Perdie Manasan

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PHILIPPINE STATE COLLEGE OF AERONAUTICS
INSTITUTE OF GRADUATE STUDIES

Mr. Manasan’s report discuss ethics and accountability; categories of ethics;


corruption issues; causes of corruption; and the effects of corruption. Mr. Manasan
defined ethics as the study and philosophy of human conduct with emphasis on the
determination of right and wrong. It involves systematizing, defending, and
recommending concepts of right and wrong behavior. According to o his report there
are three (3) categories of ethics: Meta-Ethics; Normative Ethics; and Applied Ethics.
Meta-Ethics has two issues, these are Metaphysical Issues and Psychological Issues.
Metaphysical Issue is also called voluntarism. This view was inspired by the notion of
an all-powerful God who is in control of everything. God simply wills things into
existence including all moral values into existence. Psychological Issues include
Egoism and Hedonism. In psychological egoism our actions are prompted by selfish
desires. While in psychological hedonism it views that pleasure is the specific driving
force behind all of our actions. Normative Ethics involves arriving at moral standards
that regulate right and wrong conduct. In a sense, it is a search for an ideal litmus test
of proper behavior. And lastly the Applied Ethics is the branch of ethics that consists
of the analysis of specific, controversial moral issues such as abortion, animal rights,
and euthanasia. Applied Ethics describes how we apply normative theories to specific
issues, usually related to work or belonging to an organization. We could say that
Ethics isn’t basically just a simple topic but in reality it is a very broad subject and can
involve a lot of things. With Mr. Manasan’s report we were able to know what are the
principles and key points of ethics. He also discussed corruption issues. As from his
report, corruption even started as early as 13 th century B.C during the Assyrian
civilization. Archaeologists managed to discern how and who accepted bribes from
found plates, written in cuneiform. Corruption is really relevant way before it is
something that started decades before and still is a very relevant issue that we all need
to stop. Therefore, we need to know what are the causes of corruption. Mr. Manasan
enumerated some of the driving forces that generate corruption, these are: with rare
exceptions, low-income countries; most countries have a closed economy; the
influence of religion is visible (Protestant countries have far the lowest level of
corruption); low media freedom; and a relatively low level of education. Factors that
were stated are all present here in our country. Corruption is well influenced by factors

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PHILIPPINE STATE COLLEGE OF AERONAUTICS
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like religion which as Mr. Manasan said that Catholic countries are more prone to
corruption than some Protestant countries. If there are causes, of course, there would
be impacts of corruption. Corruption increases the volume of public investments as
there are many options that allow for public expenditure manipulation and are carried
out by high-level officials so as to get bribes. Large companies are better protected in
an environment that is prone to corruption, they avoid taxes more easily and their size
protects from petty corruption. Because of corruption, fewer taxes are levied than
would otherwise be, as some of the taxes end up in the pockets of corrupt tax officials.
In conclusion, Mr. Manasan delivered his report very well and implied those topics in
Philippine setting which we understood that there were a lot of factors to consider in
completely eliminate corruption.

TOPIC:
 Power and Influence
 Dyadic Relations, Attributions, and Followership
 Charismatic and Transformational Leadership

REPORTER: Mr. Gilmore Rioveros

Mr. Gilmore Riovero’s report is about the power and influence; dyadic relations,
attributions and followership; and charismatic and transformational leadership. Mr.
Rioveros discussed the difference between power and influence. As from his report,
he said that power and influence both refer to naturally possessed traits that follow as
a consequence of authority. The difference lies in how these two approaches to
leadership encourage a team to complete their work. Power can be defined as the
following: “The authority to change the behavior of others and make them do things
that they might not do otherwise.” The trouble with power is that, for the group, there
is no alternative but to comply – which means that power is often achieved through
fear or coercion. On the other hand, influence is defined as: “the ability to alter other
people’s perceptions of a situation.” Unlike power, influence makes use of positive
language and subtle behaviors to encourage the desired outcome. Power forces

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INSTITUTE OF GRADUATE STUDIES

people to complete a task, where influence helps them understand why that task is
necessary. We could say that influence occurs when a person or a group affects what
another person or group does and/or thinks while on the other hand power is the
potential or capacity of a person or group to influence other people or groups. The next
topic Mr. Rioveros presented is all about Dyadic Relations, Attributions, and
Followership. From his report I could say that it is a theory of leadership. Dyadic
leadership theories consider how and why a leader’s behavior may vary across

individuals (as followers). In addition, both parties have considerable influence on how
their relationship gradually forms. The leader-member exchange theory is the most
popular theory of this field. This theory predicts that a leader may form two groups: In-
group (with high quality of relationship) and out-group (with low quality of relationship);
As a result of this categorization, in-group members may have better chance for
success, and the out-group members may fail. The last topic Mr. Rioveros presented
was about charismatic and transformational leadership. Charismatic Leadership is
basically the method of encouraging particular behaviors in others by way of eloquent
communication, persuasion and force of personality. Charismatic leaders motivate
followers to get things done or improve the way certain things are done. This is
accomplished by conjuring up eagerness in others to achieve a stated goal or
vision. In essence, the charismatic leadership style has its basis in a form of heroism.

This leadership style is almost of divine origin. Transformational leadership is a


leadership style in which leaders encourage, inspire and motivate employees to
innovate and create change that will help grow and shape the future success of the
company. This is accomplished by setting an example at the executive level through
a strong sense of corporate culture, employee ownership and independence in the
workplace. We could say that charismatic type of leadership, as well as the
transformational, are similar in some ways as it focuses on being a role model to your
or its employees. The report was clearly presented and the differences of each topic
were said in a very good manner. In conclusion, we could say that leadership isn’t just

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INSTITUTE OF GRADUATE STUDIES

a simple task but it requires a lot of passion and techniques to be delivered and
implemented correctly.

TOPIC:
 Strategic Leadership by Executives
 Developing Leadership Skills
 Gender, Diversity and Cross-Cultural Leadership
 Overview and Integration

REPORTER: Mr. Wyndell Gonzales

Mr. Gonzales presented his report very well to the point as if we are listening to
a seminar which is he is the motivational speaker. Even though the report by Mr.
Gonzales lasted for hours it was really inspiring and educational. He presented his
report on a setting that is really close to how we deal problems in our workplace. In
conclusion, just like Mr. Rioveros report that there are more skills and aspects that a
leader should be. That’s why it isn’t easy to become one. It takes time, knowledge,
wisdom and set of skills to be an effective leader. Mr. Wyndell Gonzales’s report is
about strategic leadership by executives; developing leadership skills; gender,
diversity and cross-cultural leadership; and overview and integration. Strategic
leadership is a practice in which executives, using different styles of management,
develop a vision for their organization that enables it to adapt to or
remain competitive in a changing economic and technological climate. Strategic
leaders are able to use this vision to motivate employees and departments, fostering
among them a sense of unity and direction in order to implement change within their
organization. Mr. Gonzales helped us to understand what these are by presenting
facts that are really happening in our society as well as in his organization. With the
next topics, there are a lot of skills that a leader should possess to lead his
subordinates effectively. Some of these skills are: honesty and integrity, inspiring,
good communicator, dependable and etc. A good leader needs discipline. Developing

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INSTITUTE OF GRADUATE STUDIES

discipline in your professional (and personal) life is a must in order to be an effective


leader, and to inspire others to be disciplined as well. People will judge your capacity
to lead by the amount of discipline you display at work.

The next topic presented is about Gender, Diversity and Cross-Cultural Leadership.
Gender and diversity have been a focus in the field of leadership studies for quite
some time now and considerations of gender and diversity have predominantly
focused on differences and similarities between female and male leaders and
pondered the relevance of diversity within groups as something that a leader or
manager has to enhance and cope with. The focus on gender, in particular, has
recently taken a more critical turn in which stereotypical views of male/female and
masculinity/femininity have been questioned and gendered representations in
leadership theory and discourse have been problematized. Mr. Gonzales helped us to
understand the differences and problems that we can personally experience in our
workplaces.

TOPIC:
 Perspectives on Effective Leadership Behaviour
 Participative Leadership, Delegation and Empowerment
 Early Contingency Theories of Effective Leadership

REPORTER: Ms. Evelyn Pasigue

Miss Belen’s Report is about the perspective of effective leadership behavior.


All managerial work encompasses these roles, but the prominence of each role varies
in different managerial jobs. Leadership is about leaning to change the perspective of
managerial skills. Management is about stability and getting results today, whereas
leadership is about change and achieving greater results beyond today. By only doing
more of what you do today, you won’t get to where you want to be tomorrow. Change
is central to everything effective leaders do. Leadership is principle cantered. The 4
Principles of Effective Leadership represent the mind-sets, language, skills, and

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behaviors of effective leadership, and apply at all times in all places. Modeling these
principles will enable you to succeed as a leader. Helping others follow the 4 Principles
will entrench leadership as an organizational capability, enabling all to succeed.
Participative leadership is a style of leadership that involves all members of a team in
identifying essential goals and developing procedures or strategies to reach those
goals. From this perspective, participative leadership can be seen as a leadership style
that relies heavily on the leader functioning as a facilitator rather than simply issuing
orders or making assignments. This type of involved leadership style can be utilized
in business settings, volunteer organizations and even in the function of the home.
Miss Pasigue also reported about the Theories of Effective Leadership. Here are some
of the theories she mentioned. Trait theories often identify a particular personality or
behavioral characteristics shared by leaders. For example, traits like extroversion, self-
confidence, and courage are all traits that could potentially be linked to great leaders.
Contingency theories of leadership focus on particular variables related to the
environment that might determine which particular style of leadership is best suited for
the situation. According to this theory, no leadership style is best in all situations.
Situational theories propose that leaders choose the best course of action based upon
situational variables. Different styles of leadership may be more appropriate for certain
types of decision-making. For example, in a situation where the leader is the most
knowledgeable and experienced member of a group, an authoritarian style might be
most appropriate. In other instances, where group members are skilled experts, a
democratic style would be more effective.

TOPIC:
 Rules Implementing the Code of Conduct and Ethical Standards for Public
Officials and Employees (Rule 1 -14 Except IV)

REPORTER: Ms. Jemicah Joya

There are 14 rules that Ms. Joya discussed in her report. Rule one covers all
officials and employees in the government, elective and appointive, permanent or

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temporary, whether in the career or non-career service, including military and police
personnel, whether or not they receive compensation, regardless of amount. Rule two
includes the declaration of policy. Rule three covers the reforms on public
administrative systems. Rule four is all about transparency of transactions and access
to information. Rule five is the incentives and rewards system. Rule six is the duties of
public officials and employees. Public disclosure is discussed in rule number seven.
Rule number eight is about review and compliance procedures. Conflict of interest and
divestment is included in rule number nine. Penalties are in rule number eleven. Rule
twelve is for free voluntary services. Rule thirteen are the amendments and the last
rules state the effectivity. These are all under the Republic Act 6713 which I also
reported and discussed. Ms. Joya explained the importance of these. She also
included some examples with the rules stated above. Mr. Jemicah Joya’s report is
about rules implementing the code of conduct and ethical standards for public officials
and employees. Pursuant to the provisions of Section 12 of Republic Act No. 6713,
otherwise known as the “Code of Conduct and Ethical Standards for Public Officials
and Employees”, approved On February 20, 1989, and which took effect on March 25,
1989, conformably to Section 17 thereof, the following Rules are hereby adopted in
order to carry out the provisions of the said Code.

We realized that this policy is made to promote a high standard of ethics in public
service. It is good to know that there is an existing law that upholds the integrity of the
government agencies being a public trust by the people. This helped enhanced the
behavior of our public officials and employees because there are norms of behavior
that shall strictly observed by them to the discharge and execution of their official
function and duties.

TOPIC:

 Illegal Use of Public Funds on Property Failure to Render Accounts

REPORTER: Ms. Judy Ann Gaspar

She defined these laws accordingly with regards to the illegal use of public funds. As
per her report any public officer, whether in the service or separated therefrom by

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resignation or any other cause, who is required by law or regulation to render account
to the Insular Auditor, or to a provincial auditor and who fails to do so for a period of
two months after such accounts should be rendered, shall be punished by prision
correccional in its minimum period, or by a fine ranging from 200 to 6,000 pesos, or
both. Ms. Judy Ann Gaspar’s report on illegal use of public funds on property failure
to render accounts. According to Article 220 of Revise Penal Code Any public officer
who shall apply any public fund or property under his administration to any public use
other than for which such fund or property were appropriated by law or ordinance shall
suffer the penalty of prision correccional in its minimum period or a fine ranging from
one-half to the total of the sum misapplied, if by reason of such misapplication, any
damages or embarrassment shall have resulted to the public service. In either case,
the offender shall also suffer the penalty of temporary special disqualification.
Elements of illegal use of public funds are that the offender is an accountable public
officer. He applies public funds or property under his administration to some public
uses. The public-use for which the public funds or property were applied is different
for the purpose for which they were originally appropriated by law or ordinance.

TOPIC:

 Three-Fold Liability of Government Employees (Administrative, Criminal, Civil)

REPORTER: Mr. Emmanuel Limbo

Mr. Limbo gave us an overview of the three-fold liability which is really helpful for
those who want to serve the public and those who currently work in the government.
Mr. Emmanuel Limbo’s report is about the three-fold liability of government
employees, in the administrative, criminal and civil cases. To understand better, Mr.
limbo explained what three-fold rule is. The basic principle of it is that the violation or
wrongful act of a public officer may give rise to civil, criminal and/or administrative
liabilities. He also explained who are considered public officers. According to Section
2(b) of RA 3019, it includes elective and appointive officials and employees,
permanent or temporary, whether in the classified or unclassified or exempt service

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receiving compensation, even nominal, from the government. According to Section 3


(b) of RA 6713 it includes elective and appointive officials and employees, permanent
or temporary, whether in the career or non-career service, including military and police
personnel, whether or not they receive compensation, regardless of amount. Public
Officials include elective and appointive officials and employees, permanent or
temporary, whether in the career or non-career service, including military and police
personnel, whether or not they receive compensation, regardless of amount.

He also enumerated the Administrative Liabilities that can be committed by a public


officer. First is the bribery. Bribery is the act of offering, giving, receiving or soliciting
of anything of value to influence the action of an official or in the discharge of legal or
public duty. Whether direct, indirect or qualified, bribery is considered the most
common form of corruption practiced by public officers in the course of their official
duties. It can be indirect, direct or qualified bribery. Civil liabilities are failure or neglect
to perform official duty, unexplained wealth and grossly disproportional to one’s
legitimate source of income. Criminal liabilities can be malversation of public funds
and properties, illegal use of public funds and property and failure to deliver public
funds and property.

TOPIC:

 Classification of Administrative Offenses and Corresponding Penalties

REPORTER: Ms. Jessa Enriquez

Ms. Jessa Enriquez’s report is about the classifications of administrative


offenses and its corresponding penalties. According to Ms. Enriquez’s report,
administrative offenses could be grave, less grave, and light. Light offenses are
subjected to reprimanding if it is done for the first time. Sample of light offense is
neglect of duty; discourtesy; gambling; refusal to render; borrowing and lending
money; pursuit of private business and etc. The next penalty after reprimanding would
be suspension. Upon the third offense offender shall be dismissed from his position.
Those who commit less grave offenses such as simple neglect of duty; simple
misconduct; insubordination; habitual drunkenness; shall be sanctioned with

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suspension and dismissal. Those who commit grave offenses such as dishonesty;
gross neglect of duty; being notoriously undesirable; conviction of a crime and etc.
shall not be given any chance to commit the same offenses and dismissed from his
position.

TOPIC:

 Laws on Gifts – First Type

REPORTER: Mr. Joseph Calderon

Mr. Joseph Calderon’s report is about the first type – laws on gifts. He discussed
the laws regarding receiving, requesting, soliciting any gifts in exchange for a service
or may affect the function of his/her official duties as a government employee. Three
laws are tackled and discussed with regards to his topic the Republic Act no. 6713
section 7-d, Republic Act no. 3019 section 3-b, and the Revised Penal Code article
210. All of these provisions in the law are regarding a government official accepting
any kind of gifts with monetary value from anyone during his official duty as a
government employee. We need to know that it is important for government officials
or employees to be aware of the existing laws and what it forbids in order for the
employees to prevent committing these laws unintentionally. This violates the Act No.
3815 The Revised Penal Code of the Philippines. Article 210 states that “Direct Bribery
– Any public officer who shall agree to perform an act constituting a crime , in
connection with the performance of this official duties, in consideration of any offer,
promise, gift or present received by such officer , personally or through the mediation
of another shall suffer the penalty of prision mayor in its medium and maximum periods
and a fine of not less than the value of the gift and not less than three times the value
of the gift in addition to the penalty corresponding to the crime agreed upon, if the
same shall have been committed. It also violates Republic Act No. 3019, the Anti-Graft
and Corrupt Practices Act. In Section 3 it states that Directly or indirectly requesting or
receiving any gifts, share, percentage or benefit, for himself or for any other person, in
connection with any contract or transaction between the government and any other

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part, wherein the public officer in his official capacity has to intervene under the law.”.
It is clear that public servants should not request or solicit any form of gift from a person
or party in exchange for using his power to grant something in favor of the giver.

TOPIC:

 Laws on Gift – Second Type

REPORTER: Mr. Alex Goneo

Mr. Goneo’s report is about the second type – laws on gifts. He discussed the
second type of bribery committed by public officials in Philippine bureaucracy. In our
society, the giving of gift is considered a gesture of goodwill for a job well done, or to
win someone’s favor. Those who received such gifts are normally inspired to do more
and excel in what they do because of the motivational reward received in recognition
of their hard work or exemplary service provided to another. Gifts can be a source of
inspiration and pride to the receiver, especially if it is given as recognition for all the
efforts exerted in achieving certain goals or objectives. Normally, there is nothing
wrong with gift-giving. It is done to inspire others to do more or excel in what they do.
However, when gift-giving is done to get undue advantage, favor, or benefit, it
becomes morally wrong and is considered as a form of bribery. We all know that fixers
that issues permit and licenses are common in some offices. It is to expedite the
processes, in return he or she does have to pay a larger amount of money needed.
Any public employee should not request for additional payment or other forms of gift
to grant the giver a license or permit simply because it can be obtained provided one
undergoes due process, although it is usually time-consuming thanks to bureaucracy.
When such act is committed, the public official does not conform to the norms he is
expected to practice (RA 6713) and hence commits corruption. Public officials who
violated this provision have been bribed or accepted gifts or any form of bribe in
exchange for execution or future execution of an act, which in this case, is the
processing and eventual release of a government permit or license. This is considered

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unjust because it did not go through the usual process or channel, and the profit or
amount derived from this transaction was denied to the government.

TOPIC:

 Laws on Gift – Third Type

REPORTER: Mr. Michael Santos

According to Article 210 Revised Penal Code. Any public officer who shall agree
to perform an act constituting a crime, in connection with the performance of this official
duties, in consideration of any offer, promise, gift or present received by such officer,
personally or through the mediation of another, shall suffer the penalty of prison mayor
in its medium and maximum periods and a fine [of not less than the value of the gift
and] not less than three times the value of the gift in addition to the penalty
corresponding to the crime agreed upon, if the same shall have been committed. If the
gift was accepted by the officer in consideration of the execution of an act which does
not constitute a crime, and the officer executed said act, he shall suffer the same
penalty provided in the preceding paragraph; and if said act shall not have been
accomplished, the officer shall suffer the penalties of prison correccional, in its medium
period and a fine of not less than twice the value of such gift. If the object for which
the gift was received or promised was to make the public officer refrain from doing
something which it was his official duty to do, he shall suffer the penalties of prision
correccional in its maximum period and a fine of not less than the value of the gift and]
not less than three times the value of such gift. In addition to the penalties provided in
the preceding paragraphs, the culprit shall suffer the penalty of special temporary
disqualification. The provisions contained in the preceding paragraphs shall be made
applicable to assessors, arbitrators, appraisal and claim commissioners, experts or
any other persons performing public duties. (As amended by Batas Pambansa Blg.
872, June 10, 1985).

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TOPIC:

 Indirect Bribery
 Malversation
i. Presumption of fact
ii. Effects of Reimbursement

REPORTER: Ms. Nor-Hasima Salacop

Bribery is one of the corrupt acts or practices rampant in the Philippine


government. While bribery in private sectors is not prohibited, bribery concluded in
government premises are penalized under Articles 210, 211 and 212 of the Revised
Penal Code under certain circumstances. Individuals, but not corporates, can be found
liable for bribery offenses. Generally, only acts undertaken in the Philippines are
covered by the legislation, and domestic laws do not prohibit the bribery of foreign
public officials. Indirect bribery is committed by a public officer who accepts a gift
offered to him by reason of his office. In all cases, persons guilty of malversation shall
also suffer the penalty of perpetual special disqualification and a fine equal to the
amount of the funds malversed or equal to the total value of the property embezzled.
It is not necessary that the offender profited by his malversation. His being remiss in
the duty of safekeeping public funds violates the trust reposed. Further, in determining
whether the offender is a public officer, what is controlling is the nature of his office
and not the designation—contemplates public officer who receives money or property
from government for which he is bound to account, must have authority to collect or
receive.

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