Subject JOEL P. MARCELO, in conspiracy with DOMINGA S. MANALILI, NORMA SOLOMON, LUIS SE, Jr., GIL R. ERENCIO and REYNALDO S. ENRIQUEZ, acquired ill-gotten wealth through conversion of public funds. JOEL P. MARCELO was the one who designed the fraudulent scheme and supplied the checks deposited to the unauthorized account. DOMINGA S. MANALILI was the one who deposited the checks worth Php 197,921,792.83, payable to the BIR for internal revenue taxes, to a bank account that she fraudelently established and against the funds, of which, she withdrew Php 193,565,079.64. LUIS SE, Jr., GIL R. ERENCIO and REYNALDO S. ENRIQUEZ, along with MANALILI, were the payees, in their personal capacity or as company owners, of the checks drawn from the unauthorized account even though they have no financial claims with the Bureau of Internal Revenue.