Chairperson Gamaliel Asis Cordoba was appointed by President Ferdinand R. Marcos, Jr. as Chairperson (the equivalent of Auditor-General) of the Commission on Audit (COA) on 21 October 2022.  COA is the 124-year-old Supreme Audit Institution of the Philippines.

Chairperson Cordoba currently serves as External Auditor of the International Labour Organization.

Before his COA appointment, Chairperson Cordoba, a lawyer, economist and public administrator, was the longest-serving Commissioner of the National Telecommunications Commission (NTC). Chairperson Cordoba has the distinction of having served under four Philippine Presidents: Presidents Gloria M. Arroyo, Benigno C. Aquino III, Rodrigo R. Duterte and Ferdinand R. Marcos, Jr.

His 13-year stint with the NTC witnessed landmark projects resulting in the country’s marked improvement in Internet speeds through the streamlining of permits for the construction of telecommunication towers and fiber optic installations. The country’s fixed broadband and mobile internet speeds remarkably improved globally under his leadership with Ookla Speedtest Global Index now ranking the Philippines 41st out of 180 countries globally for fixed broadband and 79th out of 140 countries for mobile.

Under his term, the NTC broke the long-time duopoly in the telecommunications industry by successfully selecting a third telco through a most transparent bidding process under the guidance of the International Telecommunication Union.  The country also saw the adoption of the Japanese Digital Terrestrial Television Broadcast System as the Philippine Digital TV Platform. 

With Cordoba as Commissioner, the NTC also consistently exceeded its collection targets by an average of 132.82% annually and was recognized as a Freedom of Information (FOI) Champion for its exceptional and significant contribution to the FOI Program’s progress and development.

Chairperson Cordoba activated radio groups in times of calamities like typhoons to help victims of natural disasters and ensured that programs such as “Libreng Tawag” were available to assist the public in rehabilitation and recovery efforts. 

Actively blocking online child pornography was given priority during his tenure at the NTC. Under his watch, the NTC likewise passed the audits under the European Maritime Safety Agency and obtained the requisite International Standardization Organization accreditation (ISO 9001:2008) from the Certification Body of TUV SUD Asia Pacific TUV SUD Group.

Chairperson Cordoba also served as part of the Board of Directors of the Philippine Amusement and Gaming Corporation from 2008-2009; Appointments Secretary of the Office of Philippine President Gloria M. Arroyo from 2006-2007; Undersecretary of the Office of the President from 2003-2006 and Assistant Executive Secretary from 2002-2003. He also became a Director of the Office of Presidential Chief of Staff from 2001-2002.

In the Office of the President, Chairperson Cordoba became an integral part of the Office’s day-to-day activities, formulating and implementing department strategies, objectives, and policies.

Chairperson Cordoba served in Ex Oficio capacity representing the Office of the President as Director of the Philippine National Railways; Director of the Maritime Industry Authority; Member of the Presidential Committee on Good Governance and Execom Member of the Technology and Livelihood Resource Center. 

In 2010, Chairperson Cordoba was awarded the Presidential Medal of Merit by President Gloria M. Arroyo for his exemplary performance and service delivery to the Filipino people. He also received the Radio Award from the Ministry of International Affairs and Communications of Japan. He was conferred with “The Order of the Rising Sun, Gold Rays with Neck Ribbon” by the Government of Japan on 19 July 2023 in recognition of his contribution to the cooperation of both countries in the areas of information and technology. The conferment ceremony was held at the residence of the Ambassador of Japan.

Before joining the government, Chairperson Cordoba was an Associate at the Siguion Reyna, Montecillo & Ongsiako Law Offices, the oldest continuously operating law office in the Philippines today (since 1901). He also worked as a Tax Lawyer at the SyCip Gorres Velayo & Co., a member practice of Ernst & Young International and the country’s premier private auditing firm.

Chairperson Cordoba holds a Bachelor of Arts degree in Economics from the Ateneo de Manila University. He also finished his Juris Doctor in 1996 from the same University and subsequently passed the Philippine Bar Examination the following year.

Chairperson Cordoba’s extensive experience in both private law practice and public service has given him a deep knowledge of institutional governance and processes. In addition, he has won the respect of his peers and clients for his integrity, humility, and acknowledgment of stakeholders’ contribution to the delivery of COA’s mandate.


Commissioner Roland Café Pondoc was nominated to the Commission on Audit (COA) by President Rodrigo Roa Duterte on 6 February 2018 and was confirmed unanimously by the Commission on Appointments on 14 March 2018, for a term of seven years expiring on 2 February 2025. Born on 18 March 1969 in Davao City, a Certified Public Accountant (CPA) and a Lawyer, Commissioner Pondoc concentrated his love for education with his Alma Mater, the University of Mindanao (UM) - Davao City, for 22 years, while in public practice to both of his professions.

Commissioner Pondoc’s exceptional work as an educator was recognized by his Alma Mater which awarded him the Outstanding Employee Award in 2002; Outstanding Professor Award in 2005; and Golden Harvest Awards for his outstanding achievements as Professor in the years 2008, 2009 and 2010. As Commissioner of COA, he was bestowed with the Institutional Award in 2018, the highest and most prestigious award given to outstanding alumni by the said University for his exemplary track record.

While in the academe, he was appointed as the Assistant Dean of the College of Legal Education, as well as the Head of the Department of Student Affairs, and he also served his co-employees being the President of the UM Employees Cooperative for six consecutive years from 2005 until 2010, and he is still very active today in the Cooperative movement as member of various cooperative organizations.

He was also a National Awardee as an Outstanding Business Educator in the Field of Accountancy in the years 2004 and 2011, as conferred by the Philippine Council of Deans and Educators in Business and by the Petron Foundation. In 2020, he was a recipient of Signum Meriti Award, the highest institutional citation of honor conferred by the Saint Paul School of Professional Studies of Palo, Leyte, for his outstanding performance in the fields of Accountancy and Legal Education, and in the Government Service.

Moreover, he became a National Awardee of the Philippine Institute of Certified Public Accountants (PICPA) for many times in his various capacities:

  • as Most Outstanding CPA in Education in 2008;
  • as Most Outstanding PICPA Member in 2009;
  • as Most Outstanding PICPA Chapter President in 2015;
  • as Most Outstanding CPA in Government in 2018;
  • as Outstanding Senior Regional Director for Southern Mindanao Region and a recipient of Most Outstanding Region Award in 2021;
  • as Outstanding Chairperson of Geographical Area Office (GAO)-Mindanao and also a recipient of Most Outstanding GAO Award in 2021;
  • as Awardee for Special Achievement in International Professional Involvement in 2021;
  • as Awardee for Special Achievement in Community Service in 2022;

During the FY 2020-2021, he was the Vice-President for the Government Sector of the PICPA National Board, and he is now the Executive Vice-President of PICPA National Board.

Before concentrating in the academe, his first work experiences were in private companies from 1988-1995: as Accountant of the Tri-Star Corporation, as Special Assistant to the Vice-President of Eden Corporation, and also as Data Controller of Jesus V. Ayala Management Corporation, right after his graduation at the age of 19.

After he decided to leave his full-time work in the academe, he diverted his concentration to public service. Commissioner Pondoc joined the government service in 2014 as full-time Legal Officer of the Southern Philippines Medical Center in Davao City, where he also provided free legal assistance to indigent patients of the said hospital, said to be the biggest government hospital in the country today.

Prior to his nomination, Commissioner Pondoc was appointed as Assistant Executive Secretary for Finance and Administration in the Office of the President on September 1, 2016, and specifically assigned as the Assistant Deputy Director General for the Administration, Logistics and Finance of the Association of Southeast Asian Nations (ASEAN) 2017 National Organizing Council for the entire period of the Philippine hosting of the ASEAN 2017 Summits and Related Meetings. As a result of his dedication and contributions toward the successful Philippine hosting of ASEAN 2017, he was recognized in 2018 as recipient of the Presidential Citation conferred by President Duterte in Malacañan Palace.

Commissioner Pondoc finished his primary education at the University of Immaculate Conception (formerly ICC) and Rizal Memorial Colleges, both in Davao City, and his secondary education at the Davao City National High School (formerly DCHS).

He was a Magna Cum Laude graduate of Bachelor of Science in Commerce major in Accounting in 1988. He obtained his Master in Business Administration in 1997, and finished his Juris Doctor for his Law course in 2001 as a recipient of the Achiever’s Award, and immediately took and passed the Bar exam of the same year. He was a recipient of the Tambuli Award as Most Outstanding Alumnus as Educator in 2009, and as Outstanding UM Alumnus Awardee in Government Service in 2019, both were awarded by the UM Alumni Association, Inc.

He is a Reservist of the Philippine Air Force with the rank of Lieutenant Colonel, and also a Licensed Real Estate Appraiser, a Licensed Real Estate Broker, as well as a member of the ASEAN Chartered Professional Accountants. He maintained his being an Accredited External Auditor by the Board of Accountancy, and, while he was in public practice, he was an Accredited Tax Practitioner by the Bureau of Internal Revenue, and was an Accredited External Auditor for Cooperatives by the Cooperative Development Authority. He was formerly the Chairperson of the Gender and Development Focal Point System Executive Committee of COA and one of the prime movers of the Integrity Management Program in the Commission.

With his mentioned work background, Commissioner Pondoc has already covered all four areas of Accountancy, namely, Commerce and Industry, Academe, Public Practice and the Government Sectors, respectively.

As the Commission is engaged as auditor of various international organizations, Commissioner Pondoc has represented COA as External Auditor of the World Health Organization and its subsidiary offices, also as Financial Adviser for various United Nations Meetings, and as Member of Commission on Finances for Food and Agriculture Organization, and the International Labour Organization.

Recently, in recognition of his invaluable service to the Commission and to the country, Commissioner Pondoc was given a Special Citation “Bilang Pagkilala sa Kanyang Mahusay na Pamumuno at Matapat na Paglilingkod sa Komisyon at sa Bayan” on the occasion of the 2024 COA PRAISE Awarding Ceremony dubbed as COA Salutes the Best.

Aside from being a man of excellence, integrity and honor, Commissioner Pondoc has a well-rounded personality that makes him able to maintain a work-life balance. He really finds time to engage into various physical activities, like walking, and sports activities, like bowling. In fact, as a bowler, he participated in the 125th COA Anniversary bowling event and bagged the gold medal award.

Commissioner Pondoc is married to his beautiful wife, Gilen Noval, and they are blessed with two sons, namely, Ralph Albert and Roice William.


Commissioner Mario Gonzales Lipana was nominated to the Commission on Audit (COA) by President Rodrigo Roa Duterte on 17 January 2022 and was confirmed by the Commission on Appointments on 26 January 2022 for a term expiring on 2 February 2027 vice Commissioner Jose A. Fabia whose term ended in February 2020.

Commissioner Lipana is a career official who rose from the ranks, having joined the Commission in 1983. He has acquired more than 38 years of experience and expertise as Auditor of both local and international audits covering financial and compliance audit. He served as auditor of various government agencies, including the legislative branch, executive departments and constitutional offices. From 1997 to 2001, he was Supervising Auditor of local government units (LGUS) in the different provinces of Region IV-A or CALABARZON. He also served as Supervising Auditor of various national government agencies (NGAs) including the Senate, Office of the President and the Commission on Elections from 2003 to 2015.

He was Supervising Auditor of the City of Manila prior to his promotion as Regional Director of COA Regional Office No. IV-A and concurrent Director of the Intelligence and Confidential Fund Audit Office under the Office of the Chairperson in 2017. As head of the COA in the Southern Tagalog Region, Commissioner Lipana supervised the conduct of independent audit and review of government resources to provide timely, reliable and accurate reports to the people of the Region through quality audit services in order to establish a responsive, efficient, effective and transparent government. He also supervised the conduct of audit of liquidations relative to the confidential expenses of NGAs, LGUs and Government-Owned and/or Controlled Corporations.

Commissioner Lipana hails from San Ildefonso, Bulacan. He obtained his BSC Accounting degree from Baliwag University in 1982.