1. That the offender is a public officer;
2. That he must be an accountable officer for public funds or
   property; and
3. That he must have unlawfully left (or be on the point of leaving)
   the Philippines without securing from the Commission on Audit a
   certificate showing that his accounts have been finally settled.

The act of leaving the Philippines must be unauthorized or not permitted
by law.

The purpose of the law is to discourage responsible or accountable
officers from leaving without first liquidating their accountability.
It is not necessary that they really misappropriated public funds.