BAYANI F. FERNANDO, ANGELITO S. VERGEL DE DIOS, CESAR S. LACUNA, RUBEN C. GUILLERMO, RAMON S. ONA, FELIMON T. TARRA GO, FEDERICO E. CASTILLO, ALLAN ARCEO, DANILO M. SENORAN, RENE ESTIPONA and EDENISON F. FAINSAN, in his capacity as the incumbent Assistant General Manager for Finance and Administration of the METRO MANILA DEVELOPMENT AUTHORITY vs. HONORABLE COMMISSION ON AUDIT EN BANC, RIZALINA Q. MUTIA, Director IV, Cluster B-General Public Service II and Defense, National Government Sector, COMMISSION ON AUDIT and IRENEO B. MANALO, State Auditor V, Supervising Auditor, COMMISSION ON AUDIT