<h1>Office of the Independent Performance Auditor</h1> <h1>Office of the Independent Performance Auditor</h1>

Office of the Independent Performance Auditor

The Office of the Independent Performance Auditor (OIPA) is the official body of SANDAG to investigate potential fraud, waste, and abuse identified by SANDAG staff or other stakeholders. 

The OIPA serves as the SANDAG Board of Directors’ oversight function that objectively evaluates and recommends improvements to SANDAG, including facilitating an objective risk assessment regularly. The OIPA's audit functions include timely reporting of significant issues to appropriate oversight authorities. SANDAG Board Policy No. 039 - Audit Policy Advisory Committee and Audit Activities specifies the functions of the Independent Performance Auditor and the SANDAG Audit Committee, which assists the Board in fulfilling its oversight responsibilities. On January 1, 2018, a new California Assembly Bill (AB 805) required the creation of the Audit Committee and an independent performance auditor position.

The current SANDAG Independent Performance Auditor (IPA) is Mary Khoshmashrab. The IPA serves a two-year term and is selected by the SANDAG Board of Directors based on qualifications and experience. Ms. Khoshmashrab began her term of service in April 2019. Ms. Khoshmashrab’s contract was renewed in December 2020, with a term of service extended until April 2024.

Mary Khoshmashrab, MSBA, CFE, CPA
SANDAG Independent Performance Auditor
401 B Street, Suite 800
San Diego, CA 92101

Lloyd Carter
Principal Management Internal Auditor

Doug D'Pete
Principal Management Internal Auditor

Michael Ryan
Associate Management Internal Auditor

Krystal Carranza
Associate Management Internal Auditor

Christopher Delgado
Associate Management Internal Auditor

Christian LeClaire
Internal Audit Program Intern

Internal Audit Program Intern

The Office of the Independent Performance Auditor Organizational Chart