PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MAGDALENA K. LUPOYON, CLARK CHATONGNA NGAYA, EDMUNDO CHALLIIS SIDCHAYAO, FERNANDO YACAM-MA CABLOG, ALBERT T. MARAFO, AND DANILO RABINA LUCAS, ACCUSED-APPELLANTS
HEIRS OF ANTONIO LOPEZ NAMELY FELIZA LOPEZ-JULIAN, MARIA LOPEZ-UDON, PEDRO LOPEZ, MERILO LOPEZ, SYLVIA LOPEZ-DE PANA, JULIO LOPEZ, PANFILO LOPEZ AND LEOTIQUIO LOPEZ, REPRESENTED BY LEOTIQUIO LOPEZ, PETITIONERS, VS. SPOUSES FELIX AND MARITA EMPAYNADO, RESPONDENTS
OMERCALIPH M. TIBLANI, CRISELLE S. SUNE, MARIA GENELIN L. LICOS, QUINTIN DWIGHT G. DE LUNA, MARIE CHRISTINE G. DANAO AND OTHER NATIONAL ECONOMIC DEVELOPMENT AUTHORITY CENTRAL OFFICE NON-MANAGERIAL AND/OR RANK AND FILE EMPLOYEES LISTED IN ANNEX "A" [OF THE PETITION], PETITIONERS, VS. COMMISSION ON AUDIT (COA), RESPONDENT