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On January 1, 2018, the California legislature mandated the creation of the SANDAG Audit Committee and an independent performance auditor position through Assembly Bill 805 (AB 805). The Office of the Independent Performance Auditor (OIPA) serves as the SANDAG Board of Directors oversight function to objectively evaluate and recommend improvements to SANDAG, including prioritizing its efforts by continuously facilitating an objective risk assessment.

OIPA is the official body of SANDAG to investigate potential fraud, waste, and abuse identified by SANDAG staff or other stakeholders.

Courtney Ruby

Courtney Ruby, CPA, CFE

Independent Performance Auditor

Courtney Ruby was appointed as SANDAG’s independent performance auditor (IPA) by SANDAG’s Board of Directors in November 2023. She serves as the chief audit executive and leads OIPA.

Since joining SANDAG, Courtney has taken critical steps toward creating a model oversight organization. She and her team have issued 16 reports including a performance audit of SANDAG’s sole source procurement process, a performance audit of contract invoicing and payments processes, and three investigations related to SANDAG’s State Route 125 tolling back-office system.

Courtney previously served as Oakland, California’s elected City Auditor for 13 nonconsecutive years between 2007 and 2023, and in 2014, she was recognized by the American Center for Government Auditing as one of the most influential professionals in government auditing. During her tenure in Oakland, she turned a troubled agency into a model of accountability, transparency, and results. She has worked as an executive in governmental and political organizations for more than 25 years, including as the Director of Administration and Facilities at the Metropolitan Transportation Commission—the transportation planning, financing and coordinating agency for the Bay Area’s nine counties. She also served as Chief Financial Officer for the Association of Bay Area Governments (ABAG) and the State of Illinois Department of Human Rights.

As a graduate of American University, a Certified Public Accountant, and a Certified Fraud Examiner, Courtney has dedicated her life to the service of others, creating organizational change and ensuring effective management of financial resources.

In 2003, her dedication to service led her to spend almost a year volunteering in Ghana, Africa where she created an independent educational support system for children and their families while also helping an international NGO build their capacity to achieve their mission.

Michelle Ludwick, CIA, CGAP
Deputy Independent Performance Auditor
michelle.ludwick@sandag.org

Doug D'Pete, CFE
Whistleblower Hotline Manager
doug.dpete@sandag.org

DaShari Samuel
Senior Independent Auditor
dashari.samuel@sandag.org

Jennifer Estrada, CPA, CIA, CFE
Senior Independent Auditor
jennifer.estrada@sandag.org

Michael Ryan, CFE
Associate Independent Auditor
michael.ryan@sandag.org

Emilee Mullen, MPA
Associate Administrative Analyst
emilee.mullen@sandag.org

For the purpose of reporting fraud, waste, and abuse, SANDAG has adopted specific procedures for filing and investigating complaints alleging improper activities.

The Office of the Independent Performance Auditor (OIPA) is the official body of the agency to investigate allegations of potential fraud, waste, and abuse identified by agency staff or other stakeholders. Once the investigation into the allegations has been conducted, the OIPA advises the SANDAG Audit Committee and the Office of General Counsel on whether improper activities occurred. Policies and procedures are available in the resources.

SANDAG Board Policy No. 039: Audit Policy Advisory Committee and Audit Activities

SANDAG Board Policy No. 041: Internal Control Standards

SANDAG Board Policy No. 042: Policy of Reporting Procedures

Contact Us

1011 Union Street, Suite 400
San Diego, CA 92101

Phone: 619.849.6766
Email: oipa@sandag.org

File a Whistleblower Complaint

Phone: 1.800.644.9665
Online: sandaghotline.org