JOHANSON V. DISUANCO, INCUMBENT AUDIT TEAM LEADER, TERESITA S. BORILE, INCUMBENT SUPERVISING AUDITOR, AUDIT GROUP LGS C-PROVINCE OF CAMARINES SUR, OFFICE OF THE AUDITOR (TEAM R5-1), COMMISSION ON AUDIT, PETITIONERS, VS. MIGUEL LUIS R. VILLAFUERTE, RESPONDENT