LIBERTAD O. ALAMEDA, D.M.D., MUNICIPAL MAYOR, MARIA LOURDES A. NAVAJA, MUNICIPAL ACCOUNTANT (RETIRED), AND ROSENDA D. LAMELA, MUNICIPAL BUDGET OFFICER, PETITIONERS, VS. COMMISSION ON AUDIT, REPRESENTED BY MICHAEL G. AGUINALDO, CHAIRPERSON, JOSE A. FABIA, COMMISSIONER, AND ISABEL D. AGITO, COMMISSIONER, RESPONDENTS