TERESITA P. DE GUZMAN, IN HER CAPACITY AS FORMER GENERAL MANAGER; GODIULA T. GUINTO, IN HER CAPACITY AS FORMER INTERNAL AUDITOR; VIVECA V. VILLAFUERTE, IN HER CAPACITY AS FORMER ADMINISTRATIVE MANAGER; WILHELMINA A. AQUINO, IN HER CAPACITY AS SENIOR ACCOUNTANT; RENATO S. RONDEZ, IN HIS CAPACITY AS A MEMBER OF THE BAGUIO WATER DISTRICT (BWD) BOARD OF DIRECTORS (BOD); MOISES P. CATING, RAMSAY M. COLORADO, GINA ROMILLO-CO, EMMANUEL M. MALICDEM AND MARIA ROSARIO R. LOPEZ, IN THEIR CAPACITIES AS FORMER MEMBERS OF THE BWD BOD; AND THE EMPLOYEES OF BWD, IN THEIR CAPACITIES AS PAYEES, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT