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A city-owned hospital uses an online vendor-payments portal to disburse payments to suppliers. A finance officer with administrative access discovers a vulnerability in the payout module that lets him modify the bank details attached to a vendor’s payout instruction. He secretly adds his own bank account as the recipient for several disbursements, approves the transfers, and then issues forged refunds to conceal the misdirection. After several months, an internal audit uncovers irregular disbursements and substantial losses. Which offense is committed under RA 10175, Sec. 4(b)(2)?