But Presiding Officer Sen. Francis “Chiz” Escudero cautioned that the term “modus operandi” could imply something different and instead reframed the question as whether the practice constituted a “standard operating procedure.”

Yet, Acosta testified that the Office of the Vice President (OVP) used the same procedure for handling confidential funds that had been practiced in Davao City during Duterte’s tenure as mayor when asked by Escudero.

“Is this the standard operating procedure that you followed when you were SDO in both Davao and under the OVP?” Escudero asked.

Escudero described the procedure as one where confidential funds were released to a security officer or another individual who was not bonded. The recipient would sign an acknowledgment receipt, which would later be retrieved after the funds had been liquidated and the required documents submitted to the Commission on Audit (COA).

“Na yung pagbibigyan nyo, security officer o sinuman, hindi bonded, pipirma na acknowledgement receipt, at pag nagbigay na siya ng fund liquidation report, fund utilization report, at naka-liquidate na kayo sa COA, babawiin na? (So the person you give the funds to, whether a security officer or anyone else, who is not bonded, would sign an acknowledgment receipt, and once they submit the fund liquidation report and fund utilization report, and the funds have been liquidated with the COA, the acknowledgment receipt would then be retrieved?)” Escudero asked.

“Opo (Yes), Your Honor,” Acosta replied.

Acosta had earlier testified that Col. Raymund Dante Lachica, the OVP’s former lead security officer, retrieved the internal acknowledgment receipts he had signed for receiving four ₱125-million tranches of confidential funds.

Defense lawyer Atty. Lindon Miguel Bacquel objected to the question, arguing that it was misleading because Acosta had previously said she could no longer recall how confidential funds were handled in Davao City. Escudero nonetheless permitted Acosta to respond to the rephrased question.

Acosta’s testimony could bolster questions over whether the OVP’s method of handling confidential funds was a practice unique to the office or one carried over from Duterte’s time as Davao City mayor.

Documents submitted to COA reportedly showed that Davao City accumulated more than ₱2 billion in confidential and intelligence funds during Duterte’s 2016 to 2022 tenure as mayor. The city’s annual allocation reportedly increased from ₱144 million in 2016 to ₱460 million annually from 2019 through 2022.

Ligutan also questioned Acosta about the cash disbursement record (CDR), which an SDO is required to maintain to document daily releases of money, including invoices, receipts, and vouchers.

Acosta confirmed that she kept a CDR and that it reflected the December 2022 release of confidential funds to Lachica.

“Yes po. Nakalagay po doon, ‘release to security officer Sir Lachica (Yes. It says there, ‘release to security officer Sir Lachica),’” Acosta testified.

However, when Ligutan asked her to provide the CDR to the impeachment court, Acosta said she had not brought a copy with her.

“Hindi ko dinala, Your Honor (I didn't bring it, Your Honor),” she said.

Ligutan further distinguished the internal acknowledgment receipt signed by Lachica—which Acosta said was later retrieved—from acknowledgment receipts supposedly signed by the actual recipients or payees of the confidential operations.

Acosta testified that the latter receipts were kept and submitted to COA as part of the liquidation documents.

“Na-submit na po lahat ang mga acknowledgment na galing sa mga taong naka-receive o pinagkagastusan ni Col. Lachica doon sa ground habang ini-implement ang confidential operation or activities (All the acknowledgment receipts from the people who received the funds or incurred expenses on behalf of Col. Lachica on the ground while implementing the confidential operations or activities have already been submitted),” she testified.

Asked whether she personally reviewed the numerous acknowledgment receipts documenting the eventual use of the confidential funds, Acosta acknowledged that such verification was among her responsibilities but said she could no longer recall many of the details.

“Trabaho ko po, Your Honor, pero sa dami-dami po ng acknowledgment receipts, hindi ko po maalala lahat iyong mga ibang details kagaya ng mga names (It was my job, Your Honor, but there were so many acknowledgment receipts that I could no longer remember all the details, such as the name),” Acosta said.

The prosecution is presenting Acosta as a hostile witness in connection with Article I of the impeachment complaint against Duterte, which alleges the systematic misuse, misappropriation, and illegal liquidation of ₱500 million in OVP confidential funds.

Prosecutors have argued that Acosta’s testimony is material to their case because it indicates that the OVP followed a recurring procedure in handling confidential funds—releasing cash to a security officer, obtaining an internal acknowledgment receipt that was later retrieved, and subsequently submitting liquidation documents to COA.