ATTY. ASIS G. PEREZ, AS THEN DIRECTOR OF BUREAU OF FISHERIES AND AQUATIC RESOURCES (BFAR), ATTY. BENJAMIN F.S. TABIOS, JR., AS THEN OFFICER-IN-CHARGE-ASSISTANT DIRECTOR FOR ADMINISTRATIVE SERVICES; LINA F. ZULUETA, OIC-CHIEF ACCOUNTANT, AND JERICARDO S. MONDRAGON, PRESIDENT AND ATTORNEY-IN-FACT OF EMPLOYEES UNION; ALL OF THE BUREAU OF FISHERIES AND AQUATIC RESOURCES EMPLOYEES, PETITIONERS, VS. HON. MICHAEL G. AGUINALDO, CHAIRPERSON, COMMISSION ON AUDIT (COA), ROLAND C. PONDOC, COMMISSIONER-COA, AND JOSE A. FABIA, COMMISSIONER-COA, RESPONDENTS