Marcos argued that under the joint circular, the Special Disbursing Officer (SDO) is the accountable officer because the SDO has custody of the funds.

"It is clear that the Vice President is not the payee," Marcos said, adding that Gina Acosta was the designated SDO at the Office of the Vice President.

Wamil disagreed, saying the circular also assigns responsibilities to the head of the agency, including approving cash advances, overseeing fund utilization and ensuring compliance with the rules.

"That is not entirely correct, Your Honor," Wamil said.

As Wamil continued explaining despite Marcos' attempts to interject, the senator repeatedly pressed him to answer with a "yes" or "no."

"Just say yes or no. You've been fighting me for a while," Marcos said.

Wamil replied that he could not answer categorically because other provisions of the joint circular also define who may be considered an accountable officer.

The exchange prompted Escudero to intervene.

"Kindly avoid arguing with senator-judges," Escudero told Wamil before asking Marcos to wrap up her questioning.

Marcos later challenged the defense team's claim a day earlier that Duterte was the first and only vice president whose confidential funds had been audited. She cited records showing that former Vice President Jejomar Binay received P6 million in confidential funds in 2014.

Wamil clarified that Binay's confidential funds were not liquidated through COA's Intelligence and Confidential Funds Audit Office, making it impossible for auditors to determine how they were used.

"Based on our records, VP Sara is the only one who liquidated their confidential funds," Wamil said.

The impeachment trial adjourned after the 13th day of proceedings and will resume on Monday, 10 August.