SPECIAL POWER OF ATTORNEY

We, the signatories, are all legal age, Filipino citizens, and all
residents of Tabuk City, Kalinga, Philippines, under oath state the
following:

1. We are among the petitioners of the certiorari of the COA En Banc

Notice No. 2019-046, dated 30 May 2019. The Petition for Certiorari will
be filed before the Honorable Supreme Court.

2. We are appointing JENNELYN G. PASAY-AN, Senior Accounting

Specialist of NFA Kalinga Provincial Office, as our attorney-in-fact in the
above-mentioned case. She is of legal age, Filipino, with office located in
Brgy. Bulanao, Tabuk City, Kalinga.

3. We are specially authorizing our attorney-in-fact to appear in our

behalf during all proceedings of the case.

4. We are also granting our attorney-in-fact full authority to perform

the following acts:

a. To enter into an amicable settlement of the case, to submit it to

alternative modes of dispute resolution, and to enter into
stipulations of facts and documents;

b. To sign the Verification and Certification Against Forum Shopping

in our behalf;

c. To execute any other document necessary to carry out this Special

Power of Attorney; and

d. To do all other acts necessary to accomplish the purposes of this

Special Power of Authority.

5. EDUARDO T. AGAGON, ENRIQUE D. BALIANG, HERNANE G.

BARUZO JR., ROSELLA B. BAYOG, EMILIANO L. RUIDERA, EDILBERTO
M. TAGUIAM, MERCEDES T. TAKINAN, ANGELITA H. VINLUAN, who
were also subject of N.D. No. 2014-01-101 are not able to sign this
Special Power of Attorney since they are already retired from NFA.

6. Meanwhile, LINDA J. CRUZ, who was also subject of N.D. No.

2014-01-101 is not able to sign this Special Power of Attorney since she
is already deceased.

We have voluntarily executed this Special Power of Attorney on 10

October 2019 in Tabuk City, Philippines.

TRISTEZA, HENRY H. AGA-ID, REYNALDO L.

ID No. ___________________ ID No. ___________________
Issued by ________________ Issued by ________________
Issued on ________________ Issued on ________________
Valid until _______________ Valid until _______________
AGLIAM, EVELYN S.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
ARUCAN, REYNALDO A. SR.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
BALISANG, ANGELIQUE D.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
CACATIAN, JOSEPH M.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
GAMON, RHODA A.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
MOLDERO, JOHNNY G.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
AGUSTIN, JOSEPH D.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
BAGWAN, VENUS D.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
TABERDO, FRANCISCO JR., A.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
DE JESUS, LEONILA P.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
MACUSI, RODOLFO B.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
PAGUINTO, NEMENCIO B.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
MOLDERO, ALLAN S.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________
ROLA, MARIO T. SR.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________

RUIDERA, FRANCISCO C. SUMO, GAY LYNN H.

ID No. ___________________ ID No. ___________________
Issued by ________________ Issued by ________________
Issued on ________________ Issued on ________________
Valid until _______________ Valid until _______________

Accepted by:

PASAY-AN, JENNELYN G.
ID No. ___________________
Issued by ________________
Issued on ________________
Valid until _______________

Republic of the Philippines )

Province of Kalinga ) s.s.

BEFORE ME, on the above-stated date and place, personally

appearedthe above-named persons, who exhibited to me their above-
described identification cards. They acknowledged to me that they
voluntarily executed this Special Power of Attorney.

Doc. No. ______;

Page No. ______;
Book No.______;
Series of 2019.