In malversation, reimbursement NOT exculpatory

In malversation of public funds, payment, indemnification, or reimbursement of funds misappropriated, after the commission of the crime, does not extinguish the criminal liability of the offender which, at most, can merely affect the accused's civil liability thereunder and be considered a mitigating circumstance being analogous to voluntary surrender. (People vs. Dawaton, G.R. No. 146247, 17 September 2002, 389 SCRA 277)