NARCISO M. MAGANTE (DAMA), MELITO B. LUPANGCO, WADHUMAR SABADDIN, RASUL G. BARAOCOR, CASIMIRO L. FLORES, JR., NARCISO H. ABUEME, ELENO M. TELMO, PABLO L. EQUIO, JR., (NEWU) ABNER P. ELERIA AND VICENTE M. BABIERA (NECU), PETITIONERS, VS. COMMISSION ON AUDIT, NATIONAL POWER CORPORATION (NPC) AND POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION (PSALM), RESPONDENTS