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Office of the Independent Performance Auditor


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

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.

Resources

Reporting of Fraud, Waste, and Abuse Web Page

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

SANDAG Audit Committee

SANDAG Board of Directors