MANILA, Philippines – Former Commission on Audit (COA) Intelligence and Confidential Funds Audit Office (ICFAO) auditor Roderick Wamil tells the Senate impeachment court that, under COA rules, an audit case may be referred to the Office of the Ombudsman only after a final order has been issued and the concerned agency fails to comply. Wamil says such referral may occur if the Office of the Vice President does not comply with a final COA order. /dp WATCH: Tulfo raises Poa conflict of interest issue in OVP fund audit...Keep on reading: WATCH: COA witness explains when audit cases may reach Ombudsman