In 2020, Leni Santos was the Provincial Accountant of Batanes while Bongbong Reyes was its Provincial Treasurer. They both served as ex officio members of the Provincial Bids and Awards Committee (PBAC) of Batanes In the Purchase Requests, dated February 24, 2020, March 18, 2020 and August 15, 2020, the Office of the Governor of Batanes requested the acquisition of five service vehicles, namely: 2 Toyota Hilux 4x4 SR5, 1 Mitsubishi L300 Exceed DX, and 2 Ford Ranger XLT 4x4 M/T, for the use of the Governor and the Vice-Governor. The procurement of the 5 vehicles was not subjected to a public bidding as it was immediately effected through direct purchase pursuant to the recommendation of the Provincial General Services Officer who was also a member of the PBAC. The recommendation was approved by the members of the PBAC, which included Santos and Reyes. Accordingly, the said vehicles were purchased and delivered to the provincial government. The disbursement vouchers for the 5 vehicles were signed by Santos and Reyes as Provincial Accountant and Provincial Treasurer, respectively What transgressions were committed by Santos and Reyes