

The issue of the so-called "funny" names appearing in acknowledgement receipts surfaced once again during the 15th day of Vice President Sara Duterte's impeachment trial, as the defense questioned whether unusual names automatically meant the recipients were fictitious.
During the cross-examination of Commission on Audit (COA) Intelligence and Confidential Funds Audit Office Supervising Auditor Xylene May del Campo, defense counsel Atty. Kristine Ferrer asked whether the appearance of unusual names was sufficient basis to conclude they were fabricated.
"If the name appears to be funny, does that automatically mean that the name is fictitious? Kasi nga may mga flinash na ARs dito," Ferrer asked, referring to the acknowledgement receipts presented during the previous day's proceedings.
House prosecution spokesperson Atty. Lorna Kapunan immediately objected, arguing that the question was misleading and that the names were never the central issue raised by the prosecution.
"Your Honor, please, the question is misleading. The point of flashing these acknowledgement receipts were not the names. The names are incidental, that the names are funny or fruit salad-y, or names of congressmen or senators. It is immaterial. They were flashed because of the manner by which the funds were used," Kapunan said.
Presiding Officer Senate President Francis "Chiz" Escudero, however, allowed Ferrer to continue her line of questioning, noting that the prosecution itself had drawn attention to the unusual names during earlier presentations.
Addressing Kapunan, Escudero remarked:
"Atty. Kapunan, you have to admit you had fun with the names when you were using it."
Kapunan acknowledged the observation with a smile.
"We had so much fun, Your Honor, but—," she replied.
Escudero then ruled that the defense should likewise be allowed to examine the witness on the same matter.
"Exactly, let her cross the witness based on those and utilize it as well," the presiding officer said.
The cross-examination proceeded after the court's ruling.
