Agnes D. Arellano, Luzviminda C. Rosales, Earvene Jared S. Cunanan, Emma J.B. Villamater, Marcelina Eva T. Rayos, Lolita M. Atienza, Edgard E. Valdez, Joseph D. Mendoza, Richell A. Casao, and Romeo L. Ramos Vs. Commission on Audit Proper, represented herein by Michael G. Guinaldo, Chairperson and Roland C. Pondoc, Commissioner
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