Article 220 of the Revised Penal Code, provides, to wit:
Art. 220. Illegal use of public funds or property. — Any public officer who shall apply any public fund or property under his administration to any public use other than that 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 damage or embarrassment shall have resulted to the public service. In either case, the offender shall also suffer the penalty of temporary special disqualification.
The essential elements of this crime, more commonly known as technical malversation, are:
(a) the offender is an accountable public officer;
(b) he applies public funds or property under his administration to some public use; and
(c) the public use for which the public funds or property were applied is different from the purpose for which they were originally appropriated by law ordinance.
In technical malversation, the public officer applies public funds under his administration not for his or another’s personal use, but to a public use other than that for which the fund was appropriated by law or ordinance.
Reference: G.R. No. 96025, Parungao vs. Sandiganbayan
