Over three days —the 17th, 18th and 19th days of the trial — the testimony from two ranking officials of the Office of the Vice President pointed to Duterte and her former security chief, Col. Raymund Dante Lachica, as the two people with the clearest knowledge of how the funds were handled and spent.

Acosta’s testimony thus left the court with two competing questions: Duterte’s alleged authority to order the release of the money, and whether the person who received and supposedly implemented the confidential activities had the authority to handle the funds.

For two days, Aug. 11 and 12, Commission on Audit supervising auditor Xylene Mae del Campo returned to a deceptively simple point: Acknowledgment receipts may show that someone received money, but they do not, by themselves, establish why the money was paid, whether the expense was authorized or whether a claimed confidential operation actually succeeded.