PEOPLE VS.

SANDIGANBAYAN
645 SCRA 726

RE: In criminal cases, grant of a demurrer to evidence amounts to an acquittal and the dismissal order may not be
appealed because it would place accused in double jeopardy. It is still reviewable but only through certiorari under
Rule 65.

FACTS: Vice Mayor Manuel Barcenas of Toledo City in Cebu failed to liquidate cash advances P62, 765.00 despite
demands to the damage and prejudice of government. He was charged with violation of Sec. 89 PD 1445 before
Sandiganbayan. He was arraigned for which he pleaded not guilty. Prosecution presented lone witness COA State
Auditor Villad. Thereafter, prosecution filed its formal offer of evidence and rested its case. Barcenas filed motion
for leave to file demurrer to evidence. Sandiganbayan granted the motion on ground that prosecution failed to
prove that government suffered any damage from Barcenas non-liquidation of subject cash advance.

ISSUE: W/N Sandiganbayan acted with grave abuse of discretion.

HELD: No. Actual damage to government arising from non-liquidation of cash advance is not an essential element.
Instead, mere failure to timely liquidate is the gravamen of the offense. Even if Sandiganbayan proceeded from an
erroneous interpretation of law, the error committed was an error of judgment and not of jurisdiction. The error
committed is of such nature that can no longer be rectified on appeal by prosecution because it would place
accussed in double jeopardy. Such error cannot be corrected because double jeopardy had already set in.