RIZAL M. ADVINCULA, RIZZA R. RIVADENEIRA-ARENAS, DIEGO S. BACUNAWA, GILBERT V. BALTAZAR, JOSEPH P. BUENSUCESO, DENNIS B. DAGUNTON, ALFONSO B. DAMASEN, JR., LIBERTY PRADO-DE LEON, OSIAS C. ESCOBER, VALERIANO B. FLORES, REYNALDO A. GAFFUD, RODOLFO S. GUINGAB, FELIX C. JABONETE, ROIDIMAR R. JIAO, JOART B. JIMENEZ, MATIAS C. JUAN, NELSON M. KIDMANO, RENATO R. MALABAG, JASMIN I. MASINSIN, EDUARDO P. MILLET WILLIAM V. PE, WILMER C. RAMOS, RODEL P. RENDAL, FIDEL N. VERCELES, MELCHOR M. VILLAMIL, MA. PERPETUA SOCORRO B. VILLAPANDO, WILLY C. ZABLAN AND RENATO D. ZAPARITA, PETITIONERS, VS. THE COMMISSION ON AUDIT, CHAIRPERSON MA. GRACIA M. PULIDO-TAN, COMMISSIONER HEIDI L. MENDOZA AND COMMISSIONER ROWENA V. GUANZON, RESPONDENTS