tateattorney.com – San Diego City Attorney discusses topics that all cities should consider: governance, internal ethics, whistleblower reporting, internal controls, internal auditing and investigations, etc. (David Tate, Esq.)

I came across a recent September 20, 2023, paper by San Diego City Attorney Mara Elliott. Below I have provided a copy of Ms. Elliott’s paper and a video/audio discussion by me at the bottom of this post. I am posting Ms. Elliott’s paper because she discusses some of the topics and issues that should be evaluated and debated by all cities from time to time in the context of each city’s facts and circumstances (from time to time meaning, for example, such as an annual review and evaluation, as might be required by a public company board, audit committee, etc.). At this time I do not have comments about San Diego’s specific circumstances; however, it appears that some of these issues might qualify for 2024 ballot initiatives, or might at least be discussed in the context of initiatives that do qualify. Instead, I am making this post because Ms. Elliott discussed or raised various issues that need to be considered by governmental entities throughout California and nationally.

Initially the San Diego City Attorney’s Office issued a report in regard to a proposed ballot measure that would amend the San Diego Charter to replace the elected City Attorney with two separate and distinct City law departments, one with legal counsel appointed by the City Council, and one with an elected City Prosecutor with limited prosecution duties. You can read the paper below for Ms. Elliott’s comments on the proposed ballot initiative, and there is also online an additional longer more detailed discussion available on those issues.

In the paper that I have provided below Ms. Elliott provides some helpful San Diego historical governance background including rights that San Diego voters have now and have historically had. Ms. Elliott discusses governance, checks and balances, transparency, independence and conflicts of interest or possible conflicts including the right to hire and fire, internal controls, internal ethics and the Ethics Commission, whistleblower reporting, internal auditing and the City [Internal] Auditor, the City Audit Committee, investigations, budgets and Committees being able to hire outside legal counsel, and other topics. I have briefly discussed some of these topics in prior posts, although not in reference to San Diego.

In this short paper (13 pages) Ms. Elliott discusses or at least raises several important issues that need to be considered by governmental entities throughout California and nationally, and on a regular basis, such as through an annual review and evaluation.

The following is a copy of City Attorney Mara W. Elliott’s paper – and below Mara Elliott’s paper I have inserted a video that I recorded for this post (e.g., if you want to see and hear me in a video and audio discussion about this post):

The following is my video of this post:

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Thank you for viewing this discussion. Please do pass this blog and blog post and information to other people who would be interested as it is only through collaboration and sharing that great things and success are more quickly achieved. If you are interested in discussing anything that I have said in the discussion above or in either of my two blogs (see blog addresses below), or if you simply want to reach out or are seeking assistance, it is best to reach me by email at dave@tateattorney.com.

David Tate, Esq. (and inactive CPA)

  • Business litigation and disputes – business, breach of contract/commercial, co-owners, shareholders, investors, founders, workplace and employment, environmental, D&O, governance, boards and committees.
  • Trust, estate and probate court litigation and disputes – trust, estate, probate, elder and dependent abuse, conservatorship, POA, real property, mental health and care, mental capacity, undue influence, conflicts of interest, and contentious administrations.
  • Governance, boards, audit and governance committees, investigations, auditing, ESG, etc.
  • Mediator and facilitating dispute resolution (evaluative and facilitative):
    • Trust, estate, probate, conservatorship, elder and dependent abuse, etc.
    • Business, breach of contract/commercial, owner, shareholder, investor, etc.
    • D&O, board, audit and governance committee, accountant and CPA related.
    • Other: workplace and employment, environmental, trade secret.

Remember, every case and situation is different. It is important to obtain and evaluate all of the evidence that is available, and to apply that evidence to the applicable standards and laws. You do need to consult with an attorney and other professionals about your particular situation. This post is not a solicitation for legal or other services inside of or outside of California, and, of course, this post only is a summary of information that changes from time to time, and does not apply to any particular situation or to your specific situation. So . . . you cannot rely on this post for your situation or as legal or other professional advice or representation, or as or for my opinions and views on the subject matter.

Also note – sometimes I include links to or comments about materials from other organizations or people – if I do so, it is because I believe that the materials are worthwhile reading or viewing; however, that does not mean that I do not or that I might not have a different view about some or even all of the subject matter or materials, or that I necessarily agree with, or agree with everything about or relating to, that organization or person, or those materials or the subject matter.

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My two blogs are:

http://tateattorney.com – business, D&O, audit committee, governance, compliance, etc. – previously at http://auditcommitteeupdate.com

Trust, estate, conservatorship, elder and elder abuse, etc. litigation and contentious administrations http://californiaestatetrust.com

David Tate, Esq. (and inactive California CPA) – practicing only as an attorney in California.

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