The original judgment of the Court of Santa Cruz of Tenerife considered proven that Ignacio C., retired in 2016, he kept 145,304.69 euros while he was in charge of the accounting of this public company of the Council of Tenerife between 2005 and 2016, but the Criminal Chamber of the TSJC has reduced the embezzled sum to 20,436 euros, since two external audits were not taken into account.
In this way, the original sentence, which was five years in prison, eleven years of disqualification and 145,304 euros in compensation (plus interest), remains after this appeal in two years in prison, six years of disqualification and 13,895 euros in compensation, since part of the sum had already been repaid.
In the original sentence, the ex-accountant was sentenced for keeping 124,508 euros in cash from the fair Institute box that he recorded as promissory notes pending collection and unjustified voucherswith another 11,222 euros that he tried to hide with fictitious seats and with another 9,219 euros from the box that he never justified or returned.
The TSJC partially admits the appeal of the former accountant regarding the first 124,508 euros because the defendant was denied evidence proposed by his defense without any reason, including two annual external audits made during the time in which he performed his functions in the Fairgrounds.
“Such means of proof were pertinent and useful” and were denied without reason, which left the accused defenseless, according to the TSJC, since the Court assumed that he had appropriated a balance that later appeared reflected in some promissory notes. and vouchers.
The Chamber thus annuls one of the irregular acts qualified as embezzlement in the original sentence and indicates that the total embezzled amount is 20,436 euros.
Since the embezzlement is less than 50,000 euros, the court applies to the ex-accountant the minimum sentence of two years in prison and six of disqualification, considering as a mitigating factor the relevant repair of part of the damage, specifically the reimbursement of 6,051 euros, made even before the opening of the criminal investigation, for which the pending compensation remains at 13,985.07 euros.
