Sec. 3 [g], R.A. No.3019, anti-graft and corrupt practices act.

In order to be liable for violation of Section 3 (g) of Republic Act No. 3019, or otherwise known as the “Anti-Graft and Corrupt Practices Act, the following elements must concur:

(1) that the accused is a public officer;

(2) that he entered into a contract or transaction on behalf of the government; and

(3) that such contract or transaction is grossly and manifestly disadvantageous to the government.

(Caunan vs. People of the Philippines and Sandiganbayan G.R. Nos 181999, 182001-04, 02 September 2009)