NATIONAL HOUSING AUTHORITY (NHA), REPRESENTED HEREIN BY ITS GENERAL MANAGER, MARCELINO P. ESCALADA, JR., FROILAN R. KAMPITAN, ELVIRA A. SABADO, WILMA D. HERNANDEZ, FE P. VALENZUELA, PRUDENCIA B. GUGOL, RAYMOND N. ABAD, JEANETTE I. BACCAY, DANILO GONZALES, ALEJANDRO A. NUEVAS, EVELYN BALAIS, AVELINA LLEVA, MA. MELANI ABASOLA, AND ALL RANKAND-FILE EMPLOYEES OF NHA, REPRESENTED HEREIN BY EVANGELINE A. JAVIER, PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES OF NHA (CUE) PETITIONERS, VS. THE COMMISSION ON AUDIT, REPRESENTED BY MICHAEL G. AGUINALDO, IN HIS CAPACITY AS THE CHAIRPERSON; MARY S. ADELINO, IN HER CAPACITY AS DIRECTOR, CLUSTER II-CORPORATE GOVERNMENT SECTOR OF THE COMMISSION ON AUDIT; JANET B. REYES, IN HER CAPACITY AS AUDIT TEAM LEADER; AND REBECCA A. DUMAGUIT, IN HER CAPACITY AS SUPERVISING AUDITOR, RESPONDENTS