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Atty. Kapunan called out Atty. Ferrer during the cross-examination of COA Auditor Xylene del Campo, stressing that the witness had already answered the defense counsel's question. Presiding officer Sen. Escudero then urged Ferrer to modify her question.

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Transcript
00:00Tinanong ko kayo, no, na, okay, you were asked as to when does a prima, a prima facia presumption of
00:11misappropriation for personal benefit by an accountable officer arise under section or item 8.3 of the JC, no?
00:21Anang sagot nyo, ho? You equated that with failure to liquidate. Tama, ho? Opo.
00:27Okay. Anang sinabi nyo, ho, when we say failure to liquidate, correct me if I'm wrong, sinabi nyo, when there
00:35is submission of incomplete documents, yun ang sinabi nyo kahapon. Tawa, ho, ba? Yung pag-intindi ko?
00:45Pwede pong pag-iulit.
00:46Okay. Sinabi nyo sa inyo kahapon, tinanong ho kayo, when is there failure to liquidate? Sinabi nyo, ho, pag may
00:52incomplete submission ng documents, there is failure to liquidate. Tama po ba?
01:00Can I clarify po? Baka, sige, ulitin ko na lang sa, ulitin ko na lang yung tanong sa'yo ngayon.
01:07Kailanong ba natin masasabi under 8.3 ng JC that there is a failure to liquidate?
01:14Kasi po, dito sa OBP, pag po kasi yung notice of disallowance na issue na, babalik siya as part ng
01:25unliquidated cash advance ng SDO.
01:29Okay. So, I will stop you there, ha. Sorry. Kailan ho masasabi na failure, may failure to liquidate? Kapo, no,
01:36sinabi nyo, pag, kahit nag-liquidate, pero may incomplete submission ng documents.
01:43Totoo po ba yan? Pinapanindigan nyo o binabago yun yung statement na yun ngayon?
01:49Ang quan ko po dun is, yung failure to liquidate is, yun nga po, pag na-ending na siya at
01:54naibalik na to sa book.
01:56So, may magpo-form part ng unliquidated cash advance. So, lalo ba siya na failure to liquidate?
02:01So, okay. Kahit yung reason ng ND is incomplete submission of documents.
02:07Kasi nga po, yung...
02:08As answer may, ha? Para ano lang tayo, no?
02:11You're argumentative already. This witness was asked, what do you mean by failure to liquidate? And she answered.
02:17Kaya nga, you're not arguing with the witness, Your Honor.
02:20Modify your question, Council.
02:22Okay. Sinabi nyo that, you know, there's failure to liquidate pag meron ng ND.
02:28Okay. So, follow-up question, kahit yung ND, yung ground niya is incomplete submission of documents.
02:34Meron pa rin yung failure to liquidate, tama?
02:37Opo, kasi nga, magiging form siya ng unliquidated cash advance ng SDO.
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