COA’s Cordoba newest SC justice
Gamaliel Cordoba, under whose leadership the Commission on Audit (COA) found alleged irregularities in government flood control projects and the use of public funds in agencies led by Vice President Sara Duterte, was appointed by President Marcos on Friday as the newest associate justice of the Supreme Court.
Cordoba, the COA chair, will be filling the vacancy left by Associate Justice Amy Lazaro-Javier, who will reach the mandatory retirement age of 70 on Nov. 16.
He edged out other nominees, including Solicitor General Darlene Berberabe who was seen as among the top contenders. Other candidates were Sandiganbayan Presiding Justice Geraldine Faith Econg, Commission on Elections Commissioner Ernesto Maceda Jr. and Court of Tax Appeals Associate Justice Rowena San Pedro.
Cordoba, a lawyer and economist, served as commissioner of the National Telecommunications Commission (NTC) for 13 years before being appointed, also by Mr. Marcos, to lead the COA in October 2022. His NTC stint starting 2009 spanned the administrations of Presidents Gloria Macapagal-Arroyo, Benigno Aquino III, Rodrigo Duterte and Mr. Marcos.
He earned degrees in economics (1992) and law (1996) from the Ateneo de Manila University, and passed the bar exams in 1997.
In Cordoba’s interview with the Judicial and Bar Council on Oct. 15, Cordoba told the panel that it was time to “go to a higher level of public service” after having been in government for nearly 26 years.
“I feel that it’s about time that I expand my public service to affect more people, to make change and have a lasting legacy of public service for our countrymen,” he said.
Flood mess
He particularly cited his work in quasi-judicial bodies, such as the NTC, and in the executive branch among his main credentials.
“Most of the cases that go up to the Supreme Court come from actions of the executive …. So working in a collegial body and deciding quasi-judicial cases … is not something that’s new to me,” Cordoba said. “So my experience there would help in bringing a different perspective in handling cases.”
Palace press officer Claire Castro on Friday said Cordoba “led a comprehensive fraud audit of flood control projects, submitting at least 50 fraud audit reports to the Office of the Ombudsman and the Independent Commission for Infrastructure.”
In October 2025, in the wake of corruption allegations surrounding flood control projects, the COA said it had launched internal investigations and sweeping reforms to strengthen transparency and restore public trust.
Two months later, the agency said it was “fast-tracking” its new policy requiring mandatory GPS-based geotagging for all government-funded infrastructure projects to eliminate ghost projects and ensure that all public funds are properly used.
In September this year, the COA submitted to the Office of the Ombudsman 50 fraud audit reports on flood control projects.
OVP, DepEd funds
Cordoba then noted that the COA was focusing on projects in Bulacan, calling it the apparent “ground zero” of public works corruption
The COA audit findings on Cordoba’s watch highlighted institutional corruption, including the alleged misuse of around P612.5 million in public funds allocated to the Office of the Vice President (OVP) and to the Department of Education (DepEd), an agency that Duterte led in concurrent capacity for two years until her falling-out with the President in mid-2024.
In August 2023, Cordoba told a House committee that the COA was keen on amending the rules on the allocation and use of confidential and intelligence funds.
On Oct. 5, the COA “affirmed with finality” the notice of disallowance it issued on the OVP’s confidential expenses on Aug. 8, 2024, and denied the respondents’ motion for reconsideration.
Duterte, OVP special disbursing officer Gina Acosta and chief accountant Julieta Villadelrey were ordered to return the P73.287 million the OVP spent in 11 days in December 2022 without proper documentation.
The P73.28 million forms part of the P612.5 million in confidential funds that the Vice President had been accused of misusing. The allegation was included in impeachment complaints later filed against her. —WITH A REPORT FROM INQUIRER RESEARCH
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