THE COMMISSION ON AUDIT, ATTY. ELEANOR V. ECHANO, FELIZARDO B. TOQUERO, JR., TITA B. EMBESTRO, SUSIE S. LAUREANO, JOHANSON V. DISUANCO, AND ADELA A. TABUZO, PETITIONERS, VS. HON. ERWIN VIRGILIO R. FERRER, ACTING PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 33, PILI, CAMARINES SUR, AND LUIS RAYMUND F. VILLAFUERTE, JR., FORMER GOVERNOR OF CAMARINES SUR, RESPONDENTS