1. That the offender is a public officer, whether in the service or
2. That he must be an accountable officer for public funds or property;
3. That he is required by law or regulation to render accounts to the
Commission on Audit, or to a provincial auditor; and
4. That he fails to do so for a period of two months after such accounts
should be rendered.
Demand and misappropriation are not necessary.
Demand for accounting is not necessary. It is also not essential that
there be misappropriation because if present, the malversation.