[3:04] Good morning, everyone. We'd like to welcome you to the January.

[3:08] Uh, 16, 20, 26. Uh, audit committee meeting.

[3:13] I'd like to call the meeting to order. Um, before we get started, I'd like to ask our interpreter to introduce themselves and walk us through the interpretation process.

[3:24] Good morning. Announcement from the interpreter. To use the interpretation feature, please scroll to the bottom of the Zoom screen, where the meeting controls are.

[3:32] Click on Interpretation icon, and select English as your language. If you're journeying through the Zoom mobile app, cell phone, tablet, etc.

[3:40] Please press the ellipsis, then interpretation, and then choose your language.

[3:44] Finally, click on mute original audio to not hear the original Spanish in the low background.

[3:49] Headsets are better for interpretation. If you're in the media room, please check out a headset from the receptionist in the lobby.

[3:55] Buenos dias. Abizo por parte el interprete, para se luso de servicio interpretacion, fabo esplacarse a la parte inferior de la pantalla de Zum.

[4:04] sista utilizando la aplicacion movil de Zoom cellular tableta, etc.

[4:14] luego interpretacion y logo idioma. Sino de esas cuchar la di originales en el fondo, por favor seleccione mute original audio.

[4:24] Silenciar audio. Contamos con auriculas dispanibles para servicio interpretacion si se encuente las alarronion. Favor de a… Gracias, thank you.

[4:38] Thank you. I'd like to take a moment to acknowledge the land that we call home, the tribal nations of the San Diego region have historically faced injustices.

[4:47] We acknowledge the harmony that existed between the land, nature, and its original peoples.

[4:52] who have since endured displacement, persecution, systemic oppression. We pay our respect to the unceded territory and homelands.

[5:00] Of the 18 tribal nations in our region, the most in any.

[5:04] County in the United States from the four cultural groups, the Kumeyay.

[5:08] Pigueno, Lu Sueno, Cupeno, and the Coela. This land has nourished, healed, protected, and embraced them for many generations in relationship of balance and harmony.

[5:20] As members of the San Diego community, we acknowledge this legacy. We aspire to learn from Indigenous traditional knowledge and experiences in undoing the injustice of the past.

[5:31] Now, please join me for the Pledge of Allegiance.

[5:36] ready to begin. I pled allegiance to the flag.

[5:40] I thought the United States of America. And to the republic for which it stands, one nation.

[5:46] Indivisible, with clarity and justice for all.

[5:56] Thank you. Francesca, can you confirm that we have quorum?

[6:00] Thank you, Chair. We do have a quorum this morning.

[6:02] Fantastic. Uh, just one note, uh… for the remainder of the year, the audit committee schedule has changed.

[6:11] Uh, starting in March, we'll be meeting at 1PM, and as a result of this change, we have canceled the February meeting, and will reconvene on March 6th in the afternoon.

[6:21] I want to thank everybody again for. Uh, being here, and look forward to a wonderful 2026.

[6:27] Um… Francesca, do we have any non-agenda public comments?

[6:33] Thank you, we do. We have 4 non-agenda public comments. We'll start with Piri to Javier and Cesar Javier.

[6:46] Good morning. I am Purita Javier.

[6:52] of District of… a city of San Diego, senior.

[6:57] With existing medical condition and victim of seromic. County next door since 1984.

[7:09] We made or have been voicing our community concern, but.

[7:15] For some reason, it has never been addressed since.

[7:21] June 2021. The impact of our health and safety is real. We are hurt.

[7:32] Psychologically, emotionally. And financially, as we find solutions at the county air pollution Control District.

[7:45] city, and even a stand there, Sundag. To this advisory board, this is a subject response.

[7:57] respectfully. Breathe, um.

[8:02] The one for recommended. For study or result, for which will help our legislative.

[8:15] For policy making. In support of aging and independent services.

[8:24] Uh… Should we seek response?

[8:30] I was like, oh. Sick respond?

[8:35] Bye. from lawful authority. It appears that the problem has only been desirable.

[8:46] As pointing finger. for silence.

[8:52] And our time has expired. There will be Caesar, followed by Andrea Ebbing.

[9:01] Cesar and Purita. We will not stop. In fact, we are just starting.

[9:08] January 14, we went to Santee Council meeting. With two purposes. One.

[9:16] To tell our story, because it must not happen.

[9:20] in any city in this region. This is a community concern. Poisoning… The air we breath is something that we have to.

[9:30] So, it should be any business related to this emission.

[9:37] should be placed in the right poor place. A toilet should not be on the dining table.

[9:43] You know, our lesson there in the attendance. We hit the jackpot.

[9:48] Because we will… we were able to follow through.

[9:53] The wisdom, us. declared by Honourable Mayor of City of Santee. He said.

[10:01] We have to win public trust. It's here, it's here.

[10:07] fellow San Diegans. And second, the other jackpot.

[10:13] Winning jackpat. We learn the words.

[10:20] Of our governing. board member of air pollution Control District, a new resource.

[10:28] in the board. And timely a business proposal.

[10:34] is continuing… Propagandized by this, uh, owner of the Sycamore landfill.

[10:42] Oh my god, my God! We hit the jackpot, because this is the accountability and primary mission of our air pollution control district.

[10:52] What is happening in our region, such as the Tijuana sewage.

[10:57] Who is responsible for this? Imperial Beach's elected official, I know the answer.

[11:04] You know the answer. We know all the answers. Thank you very much, your time has expired. Our next speaker will be Andrea Ebbing, followed by Blair Beekman.

[11:14] Hi Andrew, I'll be here. Uh, I wanted to talk about the due process bill and just remind everybody that even though we got a yes vote.

[11:21] Um, it's genuinely, literally, legally impossible for us to enforce it.

[11:27] without dismantling, um, what is by far our greatest violation to our civil rights and due process.

[11:33] Um, and conflict of interest, which is the district attorney who's supposed to represent the people.

[11:39] Uh, and our locals, and her federal judge husband, Dana Sabral, who will issue the warrants.

[11:46] Um, which she might need to clear out our neighbors to make room for her Afghani refugees.

[11:50] That's a fact. Google it. Google Summer Steffan. Afghan EVAC, watch the videos on YouTube, watch Todd Glory use our taxpayer dollars with Summer Steffen.

[12:01] To roll around and beg for Afghani refugees, in which they're clearing out our neighbors to make room for.

[12:07] I heard a really upsetting story this week about a man named Mr. Alfonso.

[12:12] who is in Bonita, um, doing his job, he's lived here for, I don't know, 40 years or something.

[12:19] He's married to an American woman, and he was rounded up and detained and put into a dark room.

[12:25] Um, and not given any water. And for days, and they would open the door and say, are you ready to deport yourself? And he would say, no, I'm married to an American, please let me go.

[12:35] And they wouldn't, and they flew… they said, okay.

[12:38] After a few days in Otay, okay, you can go.

[12:41] And they opened the door, they made him pay $5,000 for an attorney, they opened the door, Mr. Alfonso was immediately detained by ICE.

[12:48] flown in an airplane for 6 hours with handcuffs. He's never had any crime.

[12:53] violence or anything. For 6 hours, his shoulders were splinted by the time he got to a country he's never been to before.

[13:00] Um, and now he's in. Tijuana stuck there, nobody will help him.

[13:06] nobody will help his family. He has children here.

[13:09] His wife is here, she has to go to TJ every single week to do his laundry and feed him, and.

[13:14] be his wife and support him. And nobody's doing anything. Please help.

[13:21] Okay, our next speaker will be Blair Beekman. You can go ahead.

[13:26] Hi, thank you. Blair Beekman, thanks for the meeting today.

[13:30] Um, at, uh, the board of directors meeting last week, SANDAG, um.

[13:35] Mario, or so, uh, the CEO, very nicely stated, uh, work on a upcoming funding, uh.

[13:43] For SANDAG projects with philanthropic agencies. Um, it's about 10.30 PM, uh, 10.30 a.m. Or so, the 10 to 10.30 a.m. Time period. He was talking about the item.

[13:57] Um, it was really interesting to me and helpful. Um… I… as I've been going back and forth between San Diego and the SFA area.

[14:07] Um, they have a, uh, their UASI up here in the Bay Area, but you're going to talk about San Diego-Uwase at the public safety meeting today.

[14:17] In the Bay Area, UASI, they're going through serious changes, and their administration wants to kind of… Bay Area has a very unique.

[14:27] public process for the UASI. that they want to end, and part of their reasoning is to develop philanthropic programs.

[14:36] And funding programs that, uh, it just, in their mind, I feel.

[14:41] They're trying to… they need to do this in a bit more secluded way to do it.

[14:46] kind of like the way San Diego Uwassi works.

[14:49] And I'm saying, no, we don't have to work that way. We can be open and public, and Mario made it really clear.

[14:56] That you can be open in public and have a good process, a public process that SANDUG does really well.

[15:04] and still talk about the public process involved in all of that. And so I want to share that with.

[15:10] Bay Area, Yawassee, and really good luck, and thank you for the great examples that SANDAG offers.

[15:15] In public accessibility. And we can really be working towards accountability in the upcoming year.

[15:21] I wish I had more time to really complain about Trump tactics. I hope we practice.

[15:26] De-escalation and demilitarization. We can really do it in San Diego County, let's do it. Thanks.

[15:32] Thank you, that concludes the public comments. Thank you. Do we have any, uh… Member comments? No.

[15:39] Seeing none, I'm going to turn the time over to Don Vites, our CFO, for an update for management.

[15:45] Uh, yeah, thank you. I'm, uh, very happy to be here today to report on a.

[15:50] A few, uh, things we've been able to accomplish since we last met.

[15:54] So the, um, give you a quick audit update at this week's italk meeting, we closed out 8 of the 9 remaining 2018 Transnet Audit recommendations.

[16:05] We're very appreciative of staff for their hard work on this.

[16:09] And, um, you know, we are continuing to pursue that final recommendation as well as move.

[16:16] to the 2021 and 2024 completions as. expeditiously as possible.

[16:22] Um, just a quick update on the internal assessments.

[16:25] The HR assessment scope of work has been drafted, and we're working with procurement.

[16:30] On the schedule for the RFP, and the toll-op assessment is still in progress.

[16:35] With Phase 1 anticipated to wrap up later this month.

[16:39] Also, regarding our 2025 coordinated plan, the Transportation Committee approved the Coordinated plan last month.

[16:47] And recommendations in the coordinated plan will address some repeat audit recommendations related to the consolidated.

[16:55] Transportation Services Agency, or CTSA. So we're planning to re-compete the CTSA contract next year.

[17:03] And we'll address audit recommendations related to performance and reporting.

[17:07] And then finally, well, actually, not finally, there's one more, but the SANDAG board in December approved.

[17:14] The 2025 Regional Plan and its EIR. Um, and so that was a significant accomplishment for the agency to round out the year.

[17:23] Um, and then the final is actually our just reminder that the SANDAG main office and customer service centers are going to be closed on Monday, January 19th.

[17:32] for Martin Luther King Jr. Day. Thank you. Appreciate the update, it's always good to hear that you… closing out some of the audit recommendations, that's always a great thing.

[17:42] So, uh, we're gonna go ahead to item 2.2, an update from, uh.

[17:46] The Office of Independent Auditor, Ruby, time is yours.

[17:50] Thank you, Chair. I'm Courtney Ruby, I'm the Independent Performance Auditor, and just to give you an update on what we've been up to.

[17:57] So we are continuing our work on our bike EAP audit and asset management audits.

[18:03] We also are in the process of bringing on a retired annuitant to kick off the HR hiring and promotions practice audit.

[18:12] Uh, and determined that this was a more efficient.

[18:15] way to go about it than contracting, so I'm really excited, um, to be bringing on some, uh, great expertise in this area.

[18:23] Other things that we've been working on. Um, I have… am looking at engaging Sacramento on the whistleblower legislation to add special districts.

[18:34] to the whistleblower protection. There, so this will protect our whistleblowers who come into the office, and… They can tell me things and be assured that their identity will stay confidential, as it will as we do that right now, but we really wanted to solidify it.

[18:49] in the state legislation, this is something I did in my former life.

[18:53] Um, when I was a city auditor to bring the local government, this protection to the local governments.

[18:58] And we just realized that special districts aren't included in that.

[19:02] So, um, hopefully this is something. Uh, that I'll be able to move forward. I'll keep you updated on that, but definitely, um, am hopeful that we're going to get traction on that.

[19:12] We submitted this week a. audit for a potential Knighton Award from the Association of Local Government Audits, so we feel very confident.

[19:21] That it is award-worthy, and we'll know before the conference in May, so hopefully we'll be sharing good news on that.

[19:30] We did quarterly check-ins with our staff. This is a way where we, instead of doing annual reviews, which we always do, right, this is an informal process to make sure that we're staying checked in.

[19:41] with our team members, and also getting feedback on how we can better serve the team members, so that gives you just an idea of some of the.

[19:48] internal, um, workings of the office. Additionally, we met with management this week and in December.

[19:56] to go over the audit recommendations for the financial assessment.

[20:01] And we are working through a process with management, which has been very, um.

[20:06] Uh, we both are welcoming this process to really make sure.

[20:10] When we issue recommendations, and then management responds, that we.

[20:14] know what to expect, right? The management knows what we're saying when we make the recommendation, and that we as OIPAA know.

[20:21] When the information evidence comes in, that it will meet our criteria. That way.

[20:27] the process will move efficiently, um, and with the dashboard and everything, this is just our commitment to continuous improvement, streamlining, making sure that we can get information to you as quickly as possible.

[20:39] So that concludes… my… oh, we do… we have a new staff member starting.

[20:44] on the 26th, um, a senior performance auditor, so the more to hear about that, but just to say that our recruitment efforts.

[20:53] Continue. All right, thank you. Wow, right, right out of the gate with lots of information, I sure appreciate that, you know, you covering two minutes what it takes you.

[21:01] wants to do, and it's always appreciated, and I'm really glad to hear that the conversation between Pipa and management continued to be positive, and.

[21:09] Uh, collaborative. Uh, to move forward, all the… all the items that are before them, so thank you.

[21:15] We're gonna move on to item 3.1, approval of the… meeting minutes, uh… I'm sorry, I missed, uh, I missed the public comment for item 2.2. Francesca, do we have any public comments for item 2.2?

[21:28] Thank you, Chair. We do, uh, Cesar Javier, followed by Blair Beekman.

[21:45] verification, uh, Sir Chair. Is this 2.0 or 3.1?

[21:52] 2.2. Oh, I did not sign for this, I'm so sorry.

[21:57] Thank you. I think we'll go to Blair Beekman, you can go ahead.

[22:08] Hi, thank you, Blair Beekman. Wow, you guys are agendizing this… this item, uh, you're, you're… Your formal report.

[22:18] Let me look up its name real quick. Uh… auditor activities, independent auditor activities, performance, 2.2.

[22:27] Um, you're giving it a label and putting it on the agenda items itself, and calling it out as an official agenda item.

[22:36] You very nicely have asked for public comment. And I'm here.

[22:41] Thank you. It's really needed. I always had to go on the meeting minutes, uh, if I had something to say on this, uh.

[22:49] on your auditor activities, or your board of directors activities, I always had to speak on it at meeting minutes time.

[22:57] And it was a bit confusing, and this makes for clarity and just a good public meeting process. Really nice of you guys, thank you.

[23:05] This is you guys working things out. Awesome. Um, I… just a quick thank you that, uh, you have, uh, actually worked towards a new auditor.

[23:14] Uh, and, uh, procured a new auditor. Um, welcome to the arrival of the person. It's been a lot in deciding to create new auditors.

[23:25] Uh, here at SANIAG, and that you're… you are.

[23:28] Uh, you will be… a new auditor will be arriving, um, I think overall, that's good.

[23:33] And good luck that we… in such a process in working out our future auditing systems.

[23:39] And, uh, a quick clarification that I'm really hoping that we can rally as a county in local cities around the ideas of de-escalation and demilitarization.

[23:50] of ICE agents who work in the county. And we make a real concerted effort towards best practices, and I think we do that together.

[23:59] That's how we can address this monster that Trump is creating over immigration that he shouldn't be.

[24:05] And at least we can have some humanity. Uh, we have to be working on humanity together. Good luck in those efforts. Thank you.

[24:13] Thank you. That concludes the public comments. Great, thank you. Were there any, uh, member comments regarding?

[24:19] Okay. Then we will actually move on to item 3.1, which is the approval of.

[24:26] meeting minutes. Do we have any public comments on that, Francesco?

[24:32] If you are online and would like to speak on consent, please raise your hand now.

[24:37] Uh, yes, we do have, uh, Blair Beekman would like to speak on this item, you can go ahead again.

[24:45] Alright, thank you. I thought Caesar would be speaking at this time, uh, first, but I guess as I'm going first, um.

[24:53] December 5th was the last meeting minutes, and that was a review.

[24:58] Of the previous year around, um… financial, uh, independent assessment issues.

[25:07] Um… I do… oh, and corrective action plan quarterly status update.

[25:14] I wish I had more to say. I don't have more to say on these items. I was at the meeting, it was one of the only meetings at SANDAG of December, and uh… Just, uh, thank you for that meeting, and I guess that's about all I have to say at this time. Thank you.

[25:29] Thank you, that concludes the commenters. Great. Do we have any member comments on the consent calendar?

[25:36] See none. Uh, do I have a motion and a second?

[25:41] So moved.

[25:46] I'm gonna get consent. I'll go ahead and second that, and… We'll go ahead and vote.

[26:03] That motion passes with 3 yeses and 1 abstention.

[26:12] Okay, we're gonna go on to item 4.1. Which is the proposed fiscal year 2027 budget for the Office of the Independent Performance Auditor.

[26:21] Brittany, other time is yours. Thank you, Chair. So today, I am presenting our fiscal year proposed budget. This is revised from what was previously in the session when we thought, uh, in the.

[26:34] agenda when we thought we were going to present in December. Um, so I will walk through that, but just at a, uh.

[26:41] high level when we look at the change, I want to draw our attention to really the bottom line. There's a 7.2% increase.

[26:50] Um, and I would say the majority of that is just due to the increases in cost of living and staff changes.

[26:57] When last year in March, we did a budget.

[27:01] proposal to move funds out of salary and benefits and to move it into contracting.

[27:07] to assist with paying for the financial assessment. So when we did that, it makes our personnel budget look as if.

[27:15] We are significantly increasing it here at 7.6%. But really, we took those… reallocated those personnel funds down to pay for the financial assessment.

[27:26] So, if we compare it to the 2.3 million that was in the personal budget originally to now the.

[27:34] 4 million, it's really, like, a 1.14% increase. So just to.

[27:39] you know, speak to that. It was really a reallocation of funds.

[27:42] So I think we're on par with the salaries and benefits. I'll go over the organizational chart in a second.

[27:51] Um, as far as memberships, those stay relatively the same, except we're involved more, as we've stated, with ALGA.

[27:59] This also includes our renewal CPA license for those in the office who have a CPA license.

[28:05] ACFE for our certified fraud examiners. So there's just professional memberships here that are captured there.

[28:12] training and travel. We've reduced a little bit, we have 15,000 for training and $15,000 for travel.

[28:19] Um, as our shop is a highly technical shop.

[28:22] You know, we have… there are hours that we must complete.

[28:25] Um, when it comes to training, and that is captured there.

[28:29] So now when we come to contracted services, we don't have a financial assessment this year.

[28:34] But we do have different needs that come up.

[28:37] So, we do have $100,000 in there, so instead of waiting until something comes up.

[28:42] We have placed that in the request. to say, let us, you know, have those contracting dollars on the front end to address needs where they may come up.

[28:52] Um, if they may come up. That gives us a more nimble, um, and flexibility.

[28:59] the software license, you'll see the increase there is related to the audit software that we are getting ready to issue an RFO on, a request for offers.

[29:09] Um, and that is, uh, contributes to the cost there.

[29:13] So, really non-personnel, you have a 2.8% increase there, but.

[29:18] just want to highlight again, we've got the allocation on the contracted services.

[29:23] So, um, had we gone the reverse direction of how I talked about the personnel budgets, obviously that percentage would have been higher from the original budget last year.

[29:33] Um, but the bottom line is a 7.2% increase.

[29:36] Uh, which I believe is reasonable for the growth.

[29:41] And the load of work that the office carries.

[29:44] from an organizational chart structure, we have four vacancies. The one is the senior analyst, Administrative analyst.

[29:52] Um, position, which we will… it will be hard to fill Emily's shoes, but we're gonna try to do that.

[29:58] Um, and we have gone… looked at doing different things with this position, but we have landed on the senior administrative analyst as the right fit.

[30:08] for this position. And then we hold the vacancy for the audit manager, which we will continue.

[30:15] to hold vacant this year. Um, and use that to fund other.

[30:19] Things like the retired annuity. Um, and then we're holding 2 vacancies in the… not holding, excuse me, we have 2 vacancies in the associate.

[30:28] auditor line, one of those will be filled January 26th, when we bring on a senior auditor, so we're going to upgrade that position.

[30:37] Um, and we're going to continue to recruit for the associate.

[30:41] So with that, that concludes my overview of the fiscal year budget.

[30:49] Thank you. Um, do we have any public comments, Francesca?

[30:53] We do. Uh, if you're online and would like to speak, please raise your hand now. We'll start with Cesar Javier, and then go to Blair Beekman.

[31:01] Sandag for the learning teaching. We have the mission very specifically, uh.

[31:10] Doc, we have also detaching, such as. audit on performance, financial.

[31:19] Internal control. investigation of fraud, waste, and uh.

[31:27] The, uh, action. to such, uh, violations, if I may say that.

[31:35] We have the budget. intended for this… particular sphere of audit.

[31:43] To what extent do we… uh… engaged in investigation.

[31:50] Particularly on the. membership of cities.

[31:57] And the county. To what extent do we have that legal or liability, accountability to ensure.

[32:06] that it shall be corrected? That's our craving from the public.

[32:12] We want to know. The arms, you know, for, uh, what you call that, uh… punitive aspect.

[32:25] That's our, uh… humble, uh, clarificatory, if we may say.

[32:33] question or input. Remember, money is coming from taxpayers like us.

[32:41] In our community. And, uh… We… we trust you.

[32:51] Or else, we will not be here. You know, the psychological indirectness.

[32:59] But we will be here. to ensure that such program.

[33:04] is, well… Perform. Thank you.

[33:10] Thank you. Our next speaker will be Blair Beacon, you can go ahead.

[33:15] Hi, thank you. Uh, Blair Beekman. Thanks a lot for this item, um… Just a quick reminder, uh, thank you for all the efforts SANDAG has been making towards better accountability.

[33:26] Uh, in their practices, uh, with each other. And with the public, uh, I think that's an important combination, and how to be building the future of SANDAG, um.

[33:37] and accountability, and um… Good luck on our continued good efforts, uh… in such a good cause. Thank you.

[33:46] Thank you, that concludes the public comments. Great. Uh, do we have any member comments?

[33:52] Yes, sir, thank you for sharing the budget. Um, I do have a couple questions. The first one is.

[33:59] Um, the, uh, salary and benefit line, you know, has.

[34:05] does not go up by a lot. But I also know that there's some vacancy savings, right, that can be expected, because it'll take a while to fill this position.

[34:14] Can you talk a little bit more, like, what makes up.

[34:17] Uh, like, the frequency savings that will be positive.

[34:21] Uh, are you also increasing number of headcount compared to prior year?

[34:26] And also, has there been, like, COLA built in into your budget, or that would be additional?

[34:44] In relation to headcount, we held on headcount. We didn't want to, given where we were, given the financial, you know, the economics.

[34:54] That are going on right now in the… Um, impacting SANDAG in general.

[35:00] So, uh, that was the intention, was to not… when we had.

[35:05] provided our staffing analysis in February of 2025. We anticipated 2 positions.

[35:10] Of growth each year. Um, so we're not doing that, and as I stated, we are also holding the.

[35:18] vacancy on the audit manager, but repurposing some of those funds.

[35:23] So, the decision to… hire an annuitant to do the hiring practices audit versus contracting was another… an ability to save money on, um, that.

[35:36] Uh, I don't think I addressed all your questions. So COLA, everything, so yes.

[35:42] So, um, when we… when the budget is prepared, we reach out to finance, and they.

[35:49] Um, put forth what our positions are with the anticipated increases.

[35:55] Okay, so what's the percentage you're using currently?

[36:02] Thank you, Emily. 4%.

[36:09] I can restate it. So, um, I believe they billed in 4%, and it can be lower than that.

[36:15] Okay, so all of this already incorporated? 3. 3%, excuse me. 3%, okay. So, it's already incorporated here. Salary savings, plus the COLA and all that. This is the… Should be pretty complicated. It's… higher than, like, what I said, we're not going to fill the manager, but we're going to use.

[36:34] some of those monies. So, our actuals are not going to come in at that… at that 2.5.

[36:41] Right. Then the second question, um, looking at your org chart, I noticed that quite a few vacancies. Yes.

[36:50] And looking back, also, I know there's some turnover, actually quite a few turnovers, because I don't quite actually recognize the staff sometimes.

[36:59] Um, can you talk a little bit, you know, what are the challenges to retain, you know, first recruit and then retain really good staff? Because, you know, that.

[37:08] institutional knowledge and, you know, get to know what Senate does.

[37:12] So that the auditors can do a good job, you know, take some time and training, so the turnover.

[37:16] Probably hurts your productivity, right? So can you take… talk a little bit… more, and how can we support you so that to help with the retention?

[37:25] Thank you, thank you for the question. So, in the past year, we have had one position turnover, and that would be, uh.

[37:34] Um, SANDAG's gain and our loss with Emily. Um, moving into a senior analyst position in the organization.

[37:43] the recruitments, so the two positions that were added in the last fiscal year, those are the ones we're still… we're still recruiting on.

[37:52] And the two positions prior to that from the previous year. So it's almost like there's a 6-month lag. I wouldn't say that we're having necessarily difficulty. We see.

[38:03] The, um, increased interest in the positions. We also see a refinement on who's applying for the positions. We are very.

[38:12] particular in the criteria that we use in relation to government auditing.

[38:18] Um, so I… My opinion is we're not… experiencing challenges, it's more of a timing. Took a long time to get those first 2.

[38:29] that you approved right when I got here. And then now that's pushed, these two are now being recruited.

[38:36] Currently. But I don't, um… I don't feel that there is a challenge. I think that the office is well-regarded based on the applicants that we're getting.

[38:47] Yep. Right, as I said, if there's anything we can do… To help, uh, with the recruitment that'll be, let us know.

[38:56] Thank you. Thanks.

[39:02] Thank you. Any other member comments? Uh, Dave, go ahead.

[39:08] Yeah, thanks, and uh… thanks for the presentation, Courtney. Just a simple one, go back a slide, I guess.

[39:13] If maybe you can talk about the, uh… I mean, I'm assuming, actually.

[39:19] first row salaries and benefits is a typo at 2.4, because the subtotal says 2.3.

[39:25] Um, and uh… And the thing that I noticed is the 2.4 number is what was there in the December staff report, and I'm just wondering if you can.

[39:34] elaborate on anything that was done to allow that reduction? Did we reduce the headcount, or… That's a great question. So, first of all, it is a typo, I'm sorry. So, if you see the subtotal on personnel, that is the at… those are the correct numbers. Right. The slide just didn't get corrected above.

[39:53] Um… And, so, your question is what was in December? Is that, Dave?

[39:59] The 2.4 was there in December, as I recall, so something happened between then and now that allows us to reduce it by 100,000, was that… I was just curious. So the changes are… the, uh…

[40:13] landing on the senior administrative analyst, um, we were potentially looking at a manager.

[40:19] in that role if they had editing capacity, more communications capacity, and felt we would.

[40:24] Um, be able to strike some efficiencies in that.

[40:29] That recruitment was definitely… now, that is a recruitment that was definitely challenging, um, but we may have been trying to bite off too much.

[40:37] In that one. Um, so that is going to be the significant decrease of that amount.

[40:43] of the… it coming down. And then we had, I want to say.

[40:49] When budget provided the numbers to us, um, when they re… went in and did the analysis this last time, the.

[40:57] Personnel costs came down $60,000. And I believe it's because they had higher, um, on the vacancies, they had picked a higher place in the salary.

[41:08] range to budget off of. So, when we went back to have them recheck the numbers.

[41:14] It was a reduction. Okay, great, thanks. Yeah, um… And I appreciate your comments about holding steady on the headcount, given the number of vacancies, I mean, clearly growing in a.

[41:24] organization too fast. Uh, can prove problematic, so I think it's a good idea to.

[41:29] fill what we have and appreciate that you came in with that viewpoint as well, so thank you for that.

[41:37] Yeah, any other comments? Vice Jerry, anything?

[41:42] No, thank you. I do appreciate the detail. Uh, I did have a comment about the sub… or the contracting services, but I believe you've addressed it. Thank you.

[41:54] I just had a question about the software. Is it… is it new software that you're adding to… Yes, so… In the line on the software licenses.

[42:09] We have a time tracking. Um, software that is… Not very expensive at all, it's only $1,500, but we anticipate the audit work paper software to come in at $50,000.

[42:22] So that's the significance there. The efficiency born. from that software.

[42:28] is far beyond $50,000. So, typically, most offices are not doing manual work papers, um… So, this will be, uh… A very good investment.

[42:42] No, that's what I was hoping to hear. I think that's always a good thing. We look at technology and how it helps us.

[42:47] Um, you know, we only have 24 hours in a day, and.

[42:51] You know, the great thing is computers run 24 hours, we just don't… we're not able to match that.

[42:55] Um, obviously, you know, the previous year was pretty heavy, lots of.

[43:00] Audits and assessments that went on. Um, did you see anything coming up in the next… fiscal cycle that's gonna… Um, you know, be a challenge to the budget.

[43:12] As it stands now. I will speak to that when we get to the whistleblower update, the operational… I mean, I will just, uh, give a highlight of it right now.

[43:27] In relation to the audit work, I don't… I think we are… on target… to get everything initiated that we… plan to get initiated and issued this year. Um, so I think that will occur. I think when we look at the contracting services and the request to have $100,000 in here.

[43:49] is that two things can happen. We can get a significant investigation in.

[43:56] That we need additional, um, support on or services on.

[44:00] Uh, in addition to. Um, uh, I talked about editing and contracting.

[44:07] Right? So there's things that can impact those dollars and the workload.

[44:13] That we wouldn't anticipate. It does give us a nimbleness, right? If there's something that.

[44:18] you all really want looked at, or the board wants really looked at, that we can do.

[44:24] a limited scope review, and we have the dollars.

[44:27] to do that. In addition, that… the contracting services I'm talking about, the $100,000.

[44:32] Um, that is unassigned, but we also have 20,000 in for independent legal services in there.

[44:38] Um, and 5,000 of contracted services is for. our whistleblower hotline service, third-party administrator.

[44:47] Thank you for the, uh, good explanation of where you're headed for the future. You know, again, the future's uncertain, but it sounds like.

[44:55] your experience is brought up, so you have some.

[44:57] some, uh, wiggle room in there as needed, so appreciate that. Can I have a follow-up question on that? Yeah, so, um… I'm curious, I've seen many other organizations out there.

[45:10] The cybersecurity, information security become a hot topic. I mean, there seems to be more and more.

[45:17] breaches or attacks, right, all around. Um, I don't know if Voipa is the right place, or maybe it's the IT, but has SENDEC.

[45:28] looked at, you know, how to. What actions to take, you know, sometimes people can do exercise or test it.

[45:35] Make sure employees are well-trained, you know, do some fishing.

[45:38] You know, efficient exercise, things like that. Um, just curious if SanDeck has looked into that to make sure that, you know, the internal controls, training, all those things are in play so that it won't be vulnerable to this kind of a cyberattacks.

[45:55] So, uh, SANDAG is doing some of its own security training, and management certainly can speak to.

[46:05] the controls that they have in place. Um, last year, um… We, uh, looked at just where.

[46:13] their, um… Security is, in fact, third parties doing assessments and all that. We'll do the same thing.

[46:22] this year. We'll go in and verify that certain testing is being… penetration… penetration testing.

[46:29] And different things to ensure that the agency is up to date on that, um, and be able to bring.

[46:35] That's great. Forward in the appropriate forum will be included.

[46:39] Hi, thank you for the question. Grace Mino, Senior Director of Data Science and Information Technology.

[46:46] I want to highlight that in this past year, starting July 1st, we've avoided 60,000 cybersecurity attacks on the SANDAG network.

[46:56] We do have many. risk assessments conducted by a third party. Tyler Technologies, we're also, um, we're doing many different layers of security within our infrastructure. We also have.

[47:11] Um, our facility in a co-location facil… both our data is in a co-location facility in the cloud and on-premise, so if any one of, kind of, cybersecurity attacks happen, we're able to access our data regardless of where.

[47:24] any of these attacks might happen on one of the three areas. And so, um, we're also working closely with Shanae, our Director of Internal Controls.

[47:33] on testing our work plan, and we have very, very many different facets. We're also coming back to the audit committee.

[47:40] either in March or April to give an assessment that was done in closed session last year to provide an update of what the team has been working on. So I actually have some good news to report in March or April, so… Great, I really appreciate the additional information, because it's such a hot topic, you know, nowadays. Thank you. Thank you.

[48:02] Oh, see no other member comments. We are recommended to, uh… uh, send this budget up to the… Board of Directors for approval. Do I have a motion and a second?

[48:15] Motion to approve. Second. Alright, let's go ahead and vote.

[48:27] That motion passes unanimously. Alright.

[48:32] We move on to item 4.2, which is a summary of the 2025 peer review.

[48:38] of the Office of Independent Performance Auto, conducted by the Association of Local Government Auditors.

[48:44] Courtney, go ahead. Thank you, Chair.

[48:48] So I am pleased to present that we passed our peer review 2025, and there is a memo in your packet, so for the interest of the public, I'm just going to briefly summarize.

[48:59] that in November 2025, we… a peer review was conducted from June… our period that was reviewed was June 1, 2022 through September 30, 2025.

[49:12] We passed the peer review. Well, what does that mean? It means that our organization system of quality management, so OIPA's quality.

[49:21] management system has been suitably designed and complied with.

[49:27] To provide the audit organization with reasonable assurance of performing and reporting in conformity with professional standards in all material respects.

[49:36] Only an auditor could write that.

[49:42] So, what it really means is that you all and the public can rely upon our work. So this is a standard, um, win, as it was legislated for OIPA, that we follow Yellow Book.

[49:55] Um, that we have to undergo a peer review every 3 years.

[49:59] Alga came in to perform the peer review. That's a service that they provide to their members.

[50:05] They use their peer review guide for assessing conformance with government auditing standards.

[50:10] We had the former city auditor of El Paso here, and then we also had Mike.

[50:15] I'm gonna… Mike's last name, I'm gonna butcher. Let's see here, Mike Eglinsky.

[50:22] who is actually the former, I think he's a former city auditor of, um… in Kansas, a smaller city, but now he's with the county, Johnson County in Kansas. So, we had two CAEs on site.

[50:37] Evaluating our work. So not only was it, um, a great peer review to have that level of expertise evaluating us.

[50:45] It was an experience where we all benefited, you know, like we got to talk shop in between their testing, um, and every benefit… every one of us benefited from learning from these two experts. So I just want to say it was really a great experience.

[51:01] So at the completion of a peer review, you can get 3 ratings. You can get pass, pass with deficiency, and fail.

[51:08] So, we passed. That's what you want. That's the highest rating you can get. It means everything was suitably designed and complied with in relation to their testing.

[51:17] I want to say that since the inception of OIPA, that this office has passed its first peer review, which was in 2022, and now its second peer review in 2025.

[51:29] And we will have our next peer review in 2028. So with that, I'll take any questions.

[51:36] Thank you. Uh, do we have any, uh, public comments, Francesca?

[51:40] Thank you, Tara, we do. I will start with Cesar Javier, and then go to Andrea Ebbing.

[51:48] Caesar and Purita. Or… Very poor.

[51:55] small political unit. But we understand the basic.

[52:01] Of what all the thing is all about. We learn from 4.1.

[52:10] We asked, uh… some kind of elaboration or explanation?

[52:16] And now we are here. 4.2… Presenting the, uh, the product of 2025 coming from.

[52:27] association of local. Government auditors.

[52:32] We do not get it. Poor Caesarean Purita. We have independent, as clearly.

[52:41] Uh, uh… point or subject of discussion.

[52:47] I wonder… Why we have to budget, uh… How much was, uh, use?

[52:58] To, uh, procure the association of local government auditors.

[53:02] Do we pay for them, Mom? Ma'am Ruby?

[53:08] Is Sandak paying for it? Those are the questions that poor Cesar and Purita, we do not understand.

[53:18] Uh, that is not… I think, uh, the major, uh… Arm of this sandag.

[53:28] When we say independent, that is outside of SANDAG, procured to ensure that there is a.

[53:35] down-to-earth real auditing. But no, it's still part.

[53:40] And the ITOC and this oversight is within the organic organization.

[53:45] Poor Cesar and Purita, please explain. Do you want to know? Thank you.

[53:51] We want to learn, I mean. I think your next speaker will be Andrea Ebbing. You can go ahead.

[54:01] Good morning, Andrea Ebbing. I'm just wondering about the validity of these audits.

[54:06] Um, when I identified $142 million. of something called Other Pay to the City of San Diego.

[54:14] and $70 million to the County of San Diego.

[54:18] Um… no one understood what that was. So, our Office of Independent Auditor had no idea what.

[54:26] $142 million of other pay was, nor did he know what, um, $70 million of other pay was to the county.

[54:33] And this was at the very same time as winning an award for auditing standards.

[54:38] Um, and in San Diego. So, I do question the benchmark and the basis of validity… valid audits here.

[54:48] Um, how can we be… unaware of… $200 million in something called OtherPay, which is kickbacks.

[54:58] So, um, are we really? Gold standard auditing? Are we really gold standard auditing?

[55:06] When the people who are overseeing the audit are all bought into what is a RICO enterprise, I don't think so.

[55:12] But thank you. That's it.

[55:16] Thank you, that concludes the public commenters.

[55:21] Thank you. Uh, any member comments, Vice Chair? Yes, thank you. Uh, thank you very much for the presentation, um, and, uh, your team, Courtney, all of the OIPA office, I'm very proud of the peer review, and I do want to.

[55:37] acknowledge our public commenter. Um, Courtney, if you want to briefly share maybe a little bit of insight into the peer review process.

[55:46] I know when I was at the State Board of Accountancy, we did a lot of, um, or at least I did a lot of the reading of some of the insight into peer review.

[55:55] For, um, CPA firms, and I'm curious, you know, how it happens at a… agency like SANDEG. Thank you.

[56:04] Thank you, Vice Chair. And… I also want to say, before I answer your question, Jennifer Estrada, Senior Performance Auditor, she was the liaison for the peer review.

[56:14] So, there is a lot of time and energy that goes into preparing for a peer review, so this leads right into it, and Jennifer did an excellent job, so I just want to acknowledge her great work on this.

[56:25] So it starts a couple months before. The peer review team.

[56:30] Shows up. Why we choose to go with ALGA is it's a reciprocal agency, so these are our peers that are the experts in the field. They have the peer review program that goes on. When we participate in it, we also agree.

[56:44] To send a couple of our team members out on peer reviews in the future. So it is a great opportunity.

[56:50] To grow our own staff as well, and there is.

[56:54] in a lot of ways, no better training than to go out and analyze a peer's office, right? So that's why it's just a really effective process.

[57:03] So, they… a bunch of things are sent to them in advance, policies and procedures, all that. They go through that. Our continuing professional education, they make sure that it is in alignment with standards.

[57:15] And then they select engagements, and then when they come in, they're really doing that nitty-gritty work of looking at our work papers, making sure it adheres to standards.

[57:24] interviewing the staff, and that's… so that's all what happens.

[57:28] In… 4 days. So, typically, they arrive on Monday, and they are usually wrapped up by.

[57:36] Thursday night, sometimes midday on Friday, and then they fly back out. We cover their travel costs.

[57:42] That's what we cover. So they, in this process, um, are coming to us.

[57:49] You know, to do this work, and as we will again, like I said, we'll pay it forward as well.

[57:55] Did that cover your… thank you, Chair. Thank you, and again, congratulations for the work. Uh, I really do… I've said this before, auditors and accountants are amongst my favorite people, so I do appreciate the work. Thank you.

[58:08] Courtney, I have a question, just to clarify the budget. So, um… Sorry.

[58:14] Um, just to clarify the expenses on the peer review. So, SANDAG did not pay.

[58:22] For anything except for travel, correct? Correct. That's how I understood it to be. Okay, thank you.

[58:31] Member Zito? Yeah, thanks. I just want to say.

[58:34] Great job, I'm not surprised at the results, so I very much appreciate everything that the team's done, and.

[58:40] and know how well it's run professionally, so it doesn't surprise me at all, and good job.

[58:45] Thank you. And I do want to acknowledge the former IPA. It is in my letter back to the team.

[58:50] Uh, you know, a significant amount of the former IPA's work was reviewed during this. So, um… It is just a continuation of that good work.

[59:00] Thank you. No, I agree. I think it is always good to get it back.

[59:06] I had an opportunity to speak with that. I can't imagine spending 4 days with him what a hoot that must have been.

[59:12] He's quite a character, and very jovial, um. I do have a question about peer review, just in general. What are the agencies, uh.

[59:22] that are required to have a peer review? Is it just… I mean, it can't just be agencies like SANDAG. I'm sure there's more.

[59:29] It's any auditor's shop that is in compliance, in this case with Yellow Book, you also have shops that are in compliance with Redbook, and they would have to have a Redbook peer review.

[59:41] I'm gonna ask Michelle just to jump in on this. She'll probably give a more complete answer.

[59:48] Say who you are. Hi, I'm Michelle Budwick, I'm the Deputy Independent Performance Auditor.

[59:54] Um, just to follow up, so the yellow book is actually governmental auditing standards. The Red Book is internal auditing standards.

[1:00:02] And I believe that they have to have a peer review in 5 years, every 5 years, so it's a little bit of a different standard.

[1:00:07] But you would expect every audit shop to follow either of those standards.

[1:00:11] does go through peer review. Thank you for that, and I'm also glad to hear that, you know, you're part of an organization that allows you to send.

[1:00:20] You know, the staff from this office out to go through that process as well. A lot of times when we visit other people's.

[1:00:27] place of work where I'm sitting there thinking, uh, we sure have it be good, and… You know, or we find things that help us improve our own area, so… Uh, again, thank you for, uh.

[1:00:37] the hard work in this, and passing with flying colors. I know that from an auditing standard, you know, passes.

[1:00:43] It was about the highest alkalate you're gonna get, so, uh.

[1:00:47] That's fantastic, so… Um, and there's no… we just received that one, so we're good. We're gonna go on to, uh… Item 4.3.

[1:00:56] Uh, the independent performers, however, will provide an update on the SANDAG whistleblower Hotline Program. Courtney.

[1:01:02] Thank you, Chair. So we had agreed that this was just going to be a verbal report out, um, when the audit committee requested this, I think.

[1:01:12] in the first… my first review when we were going over goals.

[1:01:16] So, the operational review is, you know, the big things that have been happening in the program is that we acquired the Ethico.

[1:01:24] hotline reporting system. So that's case management, it provides a mobile app, an online app that.

[1:01:31] people can go in and report. Uh, complaints of fraud, waste, abuse, gross mismanagement. And it's third party, so it's completely handled outside of our services, outside of the servers, that's a big deal when people report. They don't want to think that something's sitting on Zandag's server.

[1:01:48] Um, and having done this in the past, you know, it was also an opportunity to really evaluate what was out there right now.

[1:01:56] And the benefits, uh, some of the improvements that have happened over the years since I first acquired.

[1:02:02] A third-party whistleblower administrator. So we're really happy with Ethico. Um… Doug Dupet, who's not here, the whistleblower manager, also was able to then go in and really logically make sure that our case management system.

[1:02:17] was in alignment with our policies and procedures. So we did a refinement and adoption of our whistleblower hotline policies and procedures, as well as.

[1:02:25] the same time, so we have alignment. So, because of his own IT.

[1:02:31] background, it was great to be able to have those align where the case management system follows our process, as does our manual.

[1:02:39] Um, so really feel like that is going to be a great, uh… A great tool or great control for us in doing our investigations.

[1:02:49] And then we launched it, you know, in September. We launched the hotline application, and we… publicized it throughout both Toll Ops and here.

[1:03:00] in December, um, I dressed up as the Grinch, and Doug dressed up as Max the dog.

[1:03:07] And we had a whistleblower hotline, trivia, Christmas, excuse me, holiday trivia, and whistleblower hotline trivia, um, where we got to have, you know, staff members come in and play, and it was fun, and we asked them questions to kind of.

[1:03:23] embed more of the whistleblower hotline process. Um, so that was great. You know, the one takeaway from an operational standpoint, I would say, is that, um, I do want to.

[1:03:34] work with management on understanding how we can give staff a code.

[1:03:39] to… for us to pay for that training time. If they want to come in and do that with us, we need to give them a charge code, so nothing's holding them back from being in those sessions. Um, I do think we've gotten a lot of exposure with staff.

[1:03:52] Um, with the hotline, and I think that's good, but I think this will take it to another level.

[1:03:57] The other thing that's gonna take it to another level is.

[1:04:00] I do have a list now of the contractors and vendors, so that's really our next push out, is really to get.

[1:04:08] the hotline in front of them, because that's where we believe we'll see, you know, we have the potential to see.

[1:04:14] Um, cases come in from them, and that will take us where.

[1:04:18] Where it takes us, but we anticipate there could be some… there… there could be work there.

[1:04:23] Um, so that is… Just make sure.

[1:04:29] I have covered everything. And I have, so I'll take any questions you have.

[1:04:37] We're gonna go to public comment real quick. All right, Jessica, do we have any public comment on this one?

[1:04:42] Thank you, Chair, we do. We have 3 public commenters. We'll start with Cesar Javier, and then Andrea Ebbing.

[1:04:48] us learners, Cesar and Purita. No, we are going into my question.

[1:04:56] to what this or death. of investigation and punitive action.

[1:05:02] by the independent. Auditor's office, which is… We perceive… we… we thought of an… inorganic from Sundag.

[1:05:15] You know, for transparency and equity. But it's all oversight, SANDAG.

[1:05:23] Uh… independent performance auditor. Sunday, no.

[1:05:29] It looks like some kind of, uh… Confusion on us, because.

[1:05:35] auditing or oversight, uh… effort are all meant for transparency and knowing well.

[1:05:44] how this budget are converted into a quality product like what we have now, the physical.

[1:05:51] Uh, mobility and circulation. The point here is… It looks like the whistleblower is only within the organic.

[1:06:02] Uh, purview. The contracted services?

[1:06:09] And… not the public. Outside of it.

[1:06:14] Those are our… Questions.

[1:06:19] Those are the imagined, uh… with links.

[1:06:25] And our, uh, planning… And implementation of, uh… this program, mobility circulation. That's our understanding.

[1:06:37] Why all organic when we need an independent one? And why rely on the association of when you are organized and budgeted.

[1:06:46] to do your work, because you. can perform it, can do it.

[1:06:52] Why do we have to go and make training again? It's expired.

[1:06:57] Our next speaker will be Andrea Ebbing. You can go ahead.

[1:07:10] Andrew, I'm sorry, I think you may have muted yourself accidentally.

[1:07:18] Yes.

[1:07:19] Sorry about that, can you hear me okay? Okay, thank you, sorry about that. So, um, yeah, so I appreciate that there's a whistleblower hotline. I think that's great.

[1:07:26] The unfortunate thing for our hotlines and reporting fraud, waste, and abuse in the county at the moment is that it is tied to our district attorney, Summer Steffen's office.

[1:07:36] So, any whistleblower report from the public, uh, goes directly to an office that everybody is whistleblowing about due to the corruption.

[1:07:44] Um, so, unfortunately, reporting in San Diego. as a whistleblower, I mean, there's twofold. There's two issues here. One is that.

[1:07:53] it's kind of like an abyss, so we can report all we want fraud, waste, and abuse, and.

[1:07:58] corruption and all of the things that are. absolutely going on with evidence beyond a reasonable doubt, but it's a rubber room of nothingness. It's gonna go nowhere, so… Um, having an outside, uh, whistleblower agency or some kind of protection.

[1:08:13] could benefit the community as well. We need one, and we need one that is absolutely not tied whatsoever in any way, shape, or form.

[1:08:20] to our district attorney's office. Um, that's one thing, because she's got this consumer protection thing, which, by the way, in 2025, she decided to.

[1:08:29] allow people to make reports online versus sending them in the mail with a stamp until 2025. I mean, come on, talk about a perfect way to prevent anybody from reporting anything.

[1:08:40] And getting lost in the mail. Uh, number two is, um, you know, what about action? Because we really need protection as whistleblowers. I mean, my children were literally abducted after I was almost literally murdered, and when I was whistleblowing about what was happening.

[1:08:55] Um, and that kind of… that's kind of what… partially what spurred it.

[1:08:59] Uh, I said to my county contracted rehab owner X before this all happened, that he… I was concerned about our daughter because he was under investigation for fraud and involved with people who have cartel ties, and it's very dangerous, and.

[1:09:12] you know, then my entire world was blown up. I was almost murdered. Um, so it's scary for us, but I'm not afraid anymore, so… People need protection, though, so thank you.

[1:09:23] I think your next speaker will be Blair Beekman, you can go ahead.

[1:09:27] Hi, uh, Blair Beatman. Uh, thanks a lot for this item.

[1:09:32] Um, you're doing some nice work on this item. Whistleblower protection, uh, things have been, uh, coming to SANDAG committee meetings a lot in the past few months.

[1:09:42] Thank you. It's nice for that. I've tried to be mindful that, um.

[1:09:47] The work I do with tech accountability really got.

[1:09:51] underway back in 2014. Um, it came from the ACLU and different programs they were involved with at the UN level, to be perfectly honest.

[1:10:03] that came in with a whole bunch of new ideas and programs that, uh.

[1:10:07] the state of Massachusetts and the state of California picked up on and wanted to work towards better tech accountability for local communities.

[1:10:14] A part of that whole package was whistleblower protections.

[1:10:19] Um, that was a part of the initial tech accountability purpose.

[1:10:23] Edward Snowden, uh, you know, instigated all of this stuff with his work that he did back in 2012 and 13.

[1:10:30] Um, so, I just wanted to offer those reminders that, uh, the future of whistleblower things is really important how we build.

[1:10:40] Our community and how we build our practices within the government community process.

[1:10:46] it's got really good healing potential, and how we talk about, uh, therapy in our lives.

[1:10:53] In the community process as therapy and trust. And just a really good luck in what you're doing with this item, how it can grow, how we can build trust.

[1:11:03] And to quickly address the cybersecurity issues from a couple items back.

[1:11:08] You know, we have a real obligation to offer, you know, that we are trying to build a future of trust, and we have to make those things clear in the process.

[1:11:17] So, cybersecurity people don't feel, you know, we're doing this big outlaw thing.

[1:11:22] And that life is just a system of being an outlaw.

[1:11:25] It's really… we have to teach working the system again. Good luck how we can do that. Thank you.

[1:11:31] Thank you, that concludes the public comments. Thank you. Um, member comments?

[1:11:38] Vice Chair? Yes, thank you. Again, thank you for the report. Uh, my only question, Courtney, is can you please remind everybody, uh, the whistleblower hotline, who is the audience for that? Who is able to submit a claim to the hotline and, uh.

[1:11:52] who can access the hotline and view information on there.

[1:11:57] Thank you, Vice Chair. So, the… we predominantly have, um… marketed it towards the employees.

[1:12:06] So, we're getting ready to open it up to contractors and vendors.

[1:12:11] Um, public, it doesn't mean that the public doesn't reach out to me, they do. The public reaches out to me when they have a concern.

[1:12:18] Um, but I also acknowledge. We could publicize that better on our landing page.

[1:12:25] So, the public is not precluded. From that, um, and also, uh, as that comment was made, um.

[1:12:33] There was a comment made during, uh, my goals presentation about bringing a, um… Uh, presentation to the public in relation to the dashboard each year, so we'll make sure to include that.

[1:12:48] To, to, um, highlight that more significantly, that the public can call the hotline.

[1:12:54] And then they can submit information. through that, but you can… if you go on to, um, sandag backslash OIPA.

[1:13:03] Um, O-I-PA, it is on the landing page that you can get to the hotline, and anybody can get to the hotline. That is not.

[1:13:11] does not restrict anyone. I knew that, I just wanted to hear you say it again. Thank you. Thank you.

[1:13:21] Just wanted to say, you know. I feel like many organizations, agencies, businesses.

[1:13:27] They have a whistleblower hotline that's kind of a, we check that box.

[1:13:31] I think your focus and the team's focus on making this something that's very robust and is meant to be a useful tool. Obviously, the.

[1:13:40] track record and the public perception of. of SANDAG, um… of years ago, I think continues to follow it, and I think this gives everybody an opportunity to.

[1:13:51] provide feedback. I can imagine what it must have looked like when you met with staff and you're all dressed up.

[1:13:57] During the Christmas holiday. Um, and I think that's an important part because people, you know, something like a whistleblower hotline.

[1:14:05] is something that's… it's looked at as a negative thing.

[1:14:08] Nobody would ever hesitate to call 911. Um, and sometimes for things that aren't necessary, but I think for staff to understand that it's not only there, but it's accessible.

[1:14:18] Um, and there's no repercussions that come. Uh, to them directly because of what they've.

[1:14:23] report, I think that's an important part. Um, and I think that as you, as you look toward the future and the things you mentioned of showing staff, not only, hey, we have a tool, but hey, this is how we use it.

[1:14:33] And we make it more useful, and I think that that's going to continue to improve the agency.

[1:14:38] It's interesting to me how diverse that, uh… how diverse OIPAA is in its form and function.

[1:14:46] And we spent so much time over assessments and audits.

[1:14:49] Uh, last year, and to roll in something like.

[1:14:53] Uh, the whistleblower hotline is great to me because it shows that it's a holistic approach of making the agency better.

[1:15:00] from kind of a… somebody on the sidelines who's watching this stuff saying, hey, this is what we need. So, again, thank you for the update, thanks for the hard work in moving this forward.

[1:15:09] Um, and I think that having this. Um, you know, a presentation to the public, knowing that it is on the dashboard, that they can see it.

[1:15:16] And use it as needed is a great next step, so… Thanks. Um… Program 4.4 will be moving into a closed session.

[1:15:26] Uh, before we do that, do we have any public comments on this item, Francesca?

[1:15:31] Thank you, Chair, we do. If you're online and would like to speak on this item, please raise your hand.

[1:15:35] I will go to Cesar Javier. Thank you, Sandek.

[1:15:42] The reason why we would like to learn is that.

[1:15:48] We would like to see ourselves. in the governance of our city of San Diego.

[1:15:56] We learned that we have independent budget analysts. in this system.

[1:16:03] And so, with Sunday. check.

[1:16:08] Who audits EBA? Just like now.

[1:16:12] IPA will be audited. In closed session by the audit committee of SANDAG. Both are organic.

[1:16:24] What is the third treatment plan? Which would, uh, you know, produce.

[1:16:31] The pure. result of investigation. That's what we are trying to find out.

[1:16:37] The other auditor. Outside of… Sundag, or outside of the city.

[1:16:48] I think we belong to that. independent audit.

[1:16:54] Public. That's why we are inspired.

[1:16:58] With, uh, Mayor Minto. We have to win the public trust.

[1:17:06] Especially the SANDAG mission is to attract. Attract philanthropists, investor.

[1:17:14] To ensure that. Mobility and circulation in this region is.

[1:17:21] on its target. That's why we are very inquisitive.

[1:17:27] What about those cities that are not conforming. with their supposed to be contribution to this association of governance in all aspect now, if I may say it, not only on mobility and circulation. I think that's very important.

[1:17:45] Thank you for your time is expiring. You are now investigate.

[1:17:48] That concl… that concludes the public comments. Wonderful would like to ask, uh… All members of the public and non-essential personnel to kindly step outside for this item.

[1:19:27] Alright, we're gonna call the meeting back into open session, um… I'm going to turn over to Amberlyn for a brief note.

[1:19:34] Thank you, Chair. Uh, the Audit Committee met in closed session on item 4.4 to conduct the.

[1:19:40] performance evaluation of the independent performance auditor, and there's no reportable action at this time.

[1:19:48] Great, thank you. Um… I guess we're gonna move on to item 4.5.

[1:19:55] Um, go over the performance evaluation of the independent performance auditor.

[1:20:06] Oh…

[1:20:12] Um, so we… I'm assuming this is… Where we talked about what we… We met on, sorry, this is something new I'm not… So… is that… Uh, yes, the item is agendized for the audit committee to discuss an open session. Any recommendations that it intends to make to the board?

[1:20:33] Okay, great, thank you. Um, so we did meet, had a good discussion.

[1:20:38] Um, obviously, over the past, uh, year, we've… we… Felt that, uh… Courtney Ruby has done an amazing job.

[1:20:46] Uh, leading and directing the Office of the Performance Auditing team.

[1:20:51] Um, obviously the work that you've done has helped the agency grow.

[1:20:56] Um, and really understand what the focus is, obviously a lot of changes.

[1:21:01] Uh, and I think that's an important part of.

[1:21:05] Not only of your role. Um, but also for the agency to continue to, uh, move forward.

[1:21:12] Um, Vice Chair, did you have any comments you'd like to make? Yes, thank you.

[1:21:17] I… one of the comments that I made to my colleagues here was really just.

[1:21:22] Um, reiterating the importance of the independence to this office. I think that was the… one of the greatest needs.

[1:21:30] Uh, in the creation of OIPA, and that is, for me, the attribute that I find the most compelling to the way that you have.

[1:21:41] run the office, Courtney, and also, um, your personal work within your role.

[1:21:47] is, uh, maintaining that independence forefront. Um, and I really appreciate that. So, uh, that has impressed me a lot.

[1:21:56] Uh, as well, the work product, I'm looking at.

[1:21:59] the accomplishments, it's a lengthy list. Uh, there's a lot more work to be done, but I do appreciate the structure that you have implemented within your office.

[1:22:10] Uh, and I look forward to the work that you have described to us, all of those positions that need to be filled and more people coming onto your team. I just expect.

[1:22:22] The success that's to come, I don't feel that there is any trouble there. Thank you.

[1:22:29] Amber Dorsey, did you have any comments? Just want to say, Courtney, that you're doing a great job, and it's been a pleasure working with you.

[1:22:40] Oh. Sorry. Um… Are we taking public comment on this one, Francesca?

[1:22:48] Yes, here we do have one public comment. Thank you. Uh, Cesar Javier, if you're online and would like to comment on this item, please do raise your hand now.

[1:22:57] Cesarean Purita. Please understand that, uh. We are very enthusiastic to learn more about this process, because.

[1:23:06] We have been attending our City Council meeting. For 4, or… almost 5 years and we see a kind of semblance.

[1:23:18] Uh, however, we are really, really need of more.

[1:23:25] more, uh, transparent. effort.

[1:23:32] Not just closed session like that, but uh… some kind of, uh, convincing.

[1:23:39] By word and by deed. Um… I cannot say anything more.

[1:23:49] But the city leadership, as far as the five elements.

[1:23:54] in planning, urban planning, is failing. Human health services is out.

[1:24:02] Not within their authority and power to sustain that.

[1:24:07] It is relying on the county. This is only an example of this.

[1:24:11] kind of auditing. And, uh, Mom. If we rate you from the public point of view.

[1:24:17] Uh, question mark. We will give you the answer as time comes by, but we need, really, a tear.

[1:24:24] Uh, like the, uh, uh, Committee on Audit. And then we have independent, uh… Uh… analyst… We need another tier.

[1:24:37] To purify, if I may say that way. To ensure that the vision.

[1:24:44] us, uh, detecting. this halts. You know, we are just like a circuit breaker, you know? It breaks up.

[1:24:53] When you really are meant to be a circuit breaker.

[1:24:58] You investigate, and within the purview of the committee, we'll do auction.

[1:25:03] Thank you very much. That concludes the public comments.

[1:25:07] Thank you, Francesca. Sorry to my committee members for getting out of turn there.

[1:25:12] Um, and at this time, I guess we, uh… We can make a recommendation.

[1:25:19] I just wanted… just wanted to add my thanks and congrat… and comments to.

[1:25:24] The great job you've done, having served across, uh.

[1:25:26] Both the independent performance auditors, the… You know, before we had someone.

[1:25:31] There was an extremely strong auditor, did a very good job in setting up the basic framework of the organization, and did a really.

[1:25:38] effective job of running the audits, but never really figured out how to establish a strong connection.

[1:25:44] with staff to be able to make progress, and I think you.

[1:25:47] are maturing the organization well, and have solved that last nut to actually make it feel like.

[1:25:53] It's not quite as painful to try to figure out how to make progress and help move the organization forward, so I really appreciate that. Thank you.

[1:26:00] Thank you. Thank you, appreciate that. And, um, you know, we… Uh, do acknowledge the hard work that you've done, and sure appreciate that, and… Um, with that being said, I think we've had consensus with the other committee members to recommend a.

[1:26:19] a GSI of 2.75. Um, to the board as an increase for Mrs. Ruby.

[1:26:27] Um… I'm not sure if there's anything else I need to… to within that.

[1:26:34] if that is the consensus of the committee, if we could just solidify that with a motion and a second, please, as a recommendation to the board.

[1:26:40] Is there, is there a motion? Uh, yes, I would like to make a motion to.

[1:26:45] Recommend to the board a merit increase to our independent auditor.

[1:26:51] Um, based on the annual performance audit. Uh, performance, uh, evaluation.

[1:26:58] And I would like to second that. Can I ask through the chair? Um, just for clarifying on the motion, that would be retroactive to the higher.

[1:27:07] anniversary, I assume?

[1:27:12] Yes, that is correct.

[1:27:22] Yes. So at this point, I guess we vote.

[1:27:40] That motion passes unanimously with those members present. Great. Thank you. I don't believe so, but Francesca, do we have any, uh, continued on agenda public comments?

[1:27:50] We do not. Okay. That concludes our agenda for today. Our next meeting is scheduled for Friday, March 6th, at 1PM.

[1:27:54] Thank you

Audit Committee

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