He was found guilty of the said offense when he failed to liquidate a total of P357,956.08 that he received from June 1998 to April 2001, according to the decision of the ant-graft court.
Among the funds that were released to him for which he failed to present liquidation documents were those released to him for the registration of local government vehicles, travels and for various municipal projects.
The decision of the anti-graft court also said that Rivera failed to liquidate the cash advances and did not return the cash advances even after he was given notices by the Commission on Audit regarding the said government money.
Meanwhile, the Sandiganbayan was not swayed by his claim that he did not receive the cash advances, as it was the municipal treasurer who converted the checks into cash.
The said cash advances remained unliquidated as of August 31, 2004 when the demand letter was sent to him.
All told, Rivera was meted 11 ten-year sentences; 36-year jail terms and another 4 two years-and-four month imprisonment for a total of 135 years.
He was also barred from holding public office.
It will be recalled that in 2004, the Anti Graft Court also sentenced Rivera to 140 years in prison for pocketing P800,000 in calamity funds earmarked for the victims of the Mayon Volcano eruption in the early part of 2000.