An accountable public officer, within the purview of Article 217 of the Revised Penal Code, is one who has custody or control of public funds or property by reason of the duties of his office. xxx The name or relative importance of the office or employment is not the controlling factor. The nature of the duties of the public officer or employee, the fact that as part of his duties he received public money for which he is bound to account and failed to account for it, is the factor which determines whether or not malversation is committed by the accused public officer or employee. (
Barriga vs. Sandiganbayan, G.R. Nos. 161784-86, 26 April 2005, 457 SCRA 301)
