Apparently, when you whisper, and an admin is spectating you, you will see the admin's name too in "heard by", which is kind of creepy lol.
Anyways, this happened in San Fierro, near Supa Save. I was a cop, assuig was my partner. After I crashed the car, I whispered "sorry", but I got the message that my whisper was also heard by Ma_ro, which I suppose was spectating me or assuig.
I think players should not be able to know when admins are spectating them: this bug can be abused, because anyone who wants to break a rule, or after knowing they have been reported, could start whispering to check if they are being spectated.
Note that this is just my supposition. There could be another reason why Ma_ro heard my whisper.
Video:
https://streamable.com/n0c824