ROSARIO J. ABRENICA, MARY ANN JOY G. AGUADERA, VICTORIA S. ALARCON, LALAINE D. ARCANGEL, EDGARDO BAUTISTA, RAPHAEL T. BAUTISTIA, MAY EMMA BOOKS-MONTELLANO, DANTE P. BORNALES, ARTURO H. CABANBAN, VICENTE F. CO, JR., VILMA J. CRUZ, ROSALINA L. CUENCA, FERDINAND S. DE GUZMAN, MA. FE F. DECLARO, EFREN M. DIMAANO, ALEXIS Q. DIMAPILIS, VIRGINIA DIMAPILIS, MA. OLIVIA M. DIZON, EDNA MA. ENDRADA, BONNA M. ESPARTERO, BENJAMIN D. ESTRELLA, JR., JOVITA C. GONZALES, WILMA P. LADORES, SUSAN C. LEE, JESUS MARIO J. LOGMAO, ARLAN C. LOPEZ, JEROME LACEDA, ALBERT G. LU, MINDA A. MANALO, SHANE D. MARTE, EDNA ABELLERA MIRANDA, MA. LUISA J. NALLICA, EMILIO S. PANDONG, MONICA B. PAUBILLO, MICHAELA B. PANZALAN, NIMFA M. PUTONG, ELEONORITA E. REYES, JUDITH T. REYES, BIENVENIDO G. ROMERO, JR., NAOMI RUTH D. SALUDAR, EUMELIA P. SALVA, EDNA G. SANTIAGO, RONTGENE M. SOLANTE, DAVID T. SUPLICO, DANIEL S. TAGULAO, RUEL TEANO, ELIZABETH O. TELAN, FELIZ ROBERTO TORRES, EDITH S. TRIA, FRANCIS R. VILLANUEVA, JOSE BENITO R. VILLARAMA, VOLTAIRE C. YABUT, AND JOSEFINA T. MAPAGU, AS REPRESENTED BY THE SAN LAZARO HOSPITAL (SLH) MEDICAL STAFF ASSOCIATION, PETITIONERS, VS. COMMISSION ON AUDIT AND NILDA B. PLARAS, DIRECTOR IV, COMMISSION ON AUDIT, COMMISSION PROPER EN BANC, RESPONDENTS