The SANDAG Office of the Independent Performance Auditor (OIPA) is the official body of SANDAG to investigate allegations of 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 prioritizing its efforts by continuously facilitating an objective risk assessment. The OIPA's audit functions are designed to include timely reporting of significant issues to appropriate oversight authorities.
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.
Mary Khoshmashrab
SANDAG Independent Performance Auditor
401 B Street, Suite 800
San Diego, CA 92101
mary.khoshmashrab@sandag.org
(619)
595-5323
SANDAG Board Policy No. 039 - Audit Policy Advisory Committee and Audit Activities specifies the functions of the SANDAG Audit Committee, which assists the Board in fulfilling its oversight responsibilities, and the SANDAG IPA.
Policies & Procedures
SANDAG OIPA Policies and Procedures Engagement Manual
SANDAG Board Policy No. 41 - Internal Control Standards
SANDAG Board Policy No. 42 - Policy of Reporting Procedures and Form for Fraud, Waste, and Abuse
Procedures for Communicating Office of the Independent Performance Auditor Reports and Website Posting
Reports & Documents
Annual Report of Audits and Status of Recommendation and Corrective Action Plan Report Memo - Fiscal Year 2020
Annual Report of Audits and Status of Recommendation and Corrective Action Implementations - Fiscal Year 2020
Annual Fraud, Waste, and Abuse Report - Fiscal Year 2020
Resources
Reporting of Fraud, Waste, and Abuse Web Page
SANDAG Audit Committee
SANDAG Board of Directors
