TERESITA P. DE GUZMAN, in her capacity as former General Manager; BERNADETTE B. VELASQUEZ, in her capacity as Finance Manager; ATTY. RODOLFO T. TABANGIN, ATTY. ANTONIO A. ESPIRITU, ATTY. MOISES P. CATING, in their capacities as former members of the Baguio Water District (BWD) Board of Directors; and SONIA A. DAOAS and ENGR. FELINO D. LAGMAN, in their capacities as incumbent members of the Board of Directors vs. COMMISSION ON AUDIT, CENTRAL OFFICE, represented by its Chairperson MICHAEL G. AGUINALDO, Commissioner JUANITO G. ESPINO, JR., Commissioner HEIDI MENDOZA, and NILDA B. PLARAS, Director IV, Commission Secretary