“Audit of Disbursement Vouchers (DVs) with corresponding bank debit memo, showed that on various days in December 2017 SEAGI and ERA in the amount of P4,457,500.00 and P5,998,800.00, respectively, or a total of P10,456,300.00 were granted to PTNI officials and employees, including personnel hired under as Contract of Service (COS) without approval of the President,” the COA said.