ENGINEER ALEX C. PAGUIO, IN HIS CAPACITY AS GENERAL MANAGER OF THE PAGSANJAN WATER DISTRICT, ANGELINE R. AGUILAR, ADMINISTRATIVE DIVISION MANAGER, EDITA B. ABARQUEZ, BOARD OF DIRECTOR SECRETARY, MARIFEL B. PABILONIA, BOARD OF DIRECTOR CHAIRPERSON, NINA P. VELASCO, BOD VICE CHAIRPERSON, FRED V. CAPISTRANO, BOARD OF DIRECTOR CHAIRMAN, AND ANGELITO T. BOMBAY, BOARD OF DIRECTOR VICE CHAIRMAN, PETITIONERS, V.S. COMMISSION ON AUDIT, NILDA M. BLANCO, COMMISSION ON AUDIT REGIONAL DIRECTOR, REGION IV-A, MARIO A. CORCEGA, AUDIT TEAM LEADER, AND WILHELMINA R. CABUHAT, SUPERVISING AUDITOR, AUDIT TEAM 20, GROUP F-LAGUNA PROVINCE, RESPONDENTS