“The focus of our audit is the compliance audit.” Mr. Tulfo also asked why CoA had not referred suspicious details in the Office of the Vice-President’s (OVP) confidential fund disbursements to the Office of the Ombudsman. Mr. Wamil said CoA may refer an agency to the Ombudsman after it has complied with the audit body’s final orders, such as notices of disallowance. He said he had already left CoA’s Intelligence and Confidential Funds Audit Office when an order involving the OVP was issued. Another CoA auditor, Xylene Del Campo, later took the witness stand and said DepEd had confidential funds during Ms. Duterte’s tenure as Education secretary.