MANILA, Philippines – Former Commission on Audit–Intelligence and Confidential Funds Audit Office (COA-ICFAO) auditor Roderick Wamil tells the Senate impeachment court during Day 13 of the trial, that, because COA audits of confidential funds are document-based, the individuals named in liquidation documents are expected to be real persons. He says Joint Circular No. 2015-01 neither
