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 allows nor prohibits the use of aliases, adding that auditors have no way of determining from the documents alone whether the names submitted are aliases or actual identities./dp WATCH: Tulfo raises Poa conflict of interest issue in OVP fund audit...Keep on reading: WATCH: COA witness says auditors can't confirm OVP fund aliases