Summary — what happened
In September 2025, the San Diego County Board of Supervisors voted 3-2 to create a two-member Ad Hoc Subcommittee on Sustainable Fiscal Planning, co-chaired by Board Chair Terra Lawson-Remer and Vice Chair Monica Montgomery Steppe, and authorized it to spend up to $500,000 on outside consultants to study a county sales tax NBC7-2025-09. In January 2026, after a four-business-day request for qualifications spanning a holiday break, the subcommittee awarded a $320,000 sales-tax research contract to Ironwood Public Affairs — the only firm that applied SDUT-2026-01. Listed as sub-vendors were Amplify Campaigns and FM3 Research, a Democratic campaign pollster that holds roughly $673,000 in county contracts since 2021 SDUT-2026-01 DB. Inferred: Amplify is associated with the independent-expenditure campaigns supporting Lawson-Remer's 2024 election, but the link is documented only for Gloria 2020 — Form 460 confirmation of Amplify as a paid vendor on the 2024 Lawson-Remer IE committee is pending, so the 2024 association is inferred, not documented DB. The Union-Tribune reported that the subcommittee "operates out of view of the public" — no public agendas, minutes, or agenda packets have been released since its creation SDUT-2026-01.
In parallel, a coalition led by SEIU Local 221 filed a citizen sales-tax initiative for the same half-cent tax and the same projected $360M/year VOSD-2025-11 VOSD-2025-12. A county-placed measure requires two-thirds voter approval; a citizen initiative requires only a simple majority VOSD-2025-12. Lawson-Remer endorsed the citizen initiative VOSD-2025-12. Voice of San Diego reported the county effort and the citizen coalition "shared some intel" VOSD-2025-11. Separately, on February 18, 2026, District Attorney Summer Stephan — a Republican — publicly stated that county "checks and balances failed or were overruled," described a "culture of fear" among staff, and charged Amy Knox, an operator of a county contractor paid $4.2M, with six felonies for allegedly misappropriating public funds VOSD-2026-02 [10News-2026-02] DA-PR. Stephan also stated the county did not refer the matter to her office, a break from prior Board practice DA-PR. As documented in Part 1 of this series, no Form 803 behested-payment disclosure has been filed for an $18M contribution from the San Diego Foundation to a county partnership DB. Each element is individually documented in the public record; none has produced a finding of illegality.
Timeline
Audit flags HRCSD. Per the DA's account, county staff complete a financial audit finding "significant financial control weaknesses" and discover prior convictions of HRCSD operator Amy Knox. (Knox would later be charged; see 2026-02-18.)
IE spending for Lawson-Remer. The Laborers Local 89 "San Diego Working Families" independent-expenditure committee spends $325,000 supporting Lawson-Remer's 2024 supervisor campaign ($183,000 of it opposing Faulconer).
State of the County. Lawson-Remer's State of the County speech calls for roughly $1 billion in new annual revenue; a half-cent sales tax is among the mechanisms subsequently debated.
Subcommittee created (3-2). The Board votes 3-2 to create the Ad Hoc Subcommittee on Sustainable Fiscal Planning, co-chaired by Lawson-Remer and Montgomery Steppe, authorized to spend up to $500,000 on consultants. SEIU and labor organizations testify in favor; Supervisors Desmond and Anderson vote no.
Two votes, same day. The Board votes 4-1 to approve a $36M philanthropic partnership (the subject of Part 1); the $18M San Diego Foundation contribution cited elsewhere in this brief is the Foundation's share of that $36M total partnership value, not a separate item. On the same day, Supervisors Aguirre and Anderson introduce a separate subcommittee to scrutinize the county's ~$2.2 billion in annual contract spending, citing prior oversight failures.
Citizen coalition announced. A coalition led by SEIU Local 221 announces plans for a citizen sales-tax initiative — the same half-cent, the same projected $360M/year. Voice of San Diego reports the county subcommittee's effort and the coalition "shared some intel".
Initiative filed. The coalition files the "Protect San Diego County Health & Safety Act" as a citizen initiative (simple-majority threshold, vs. two-thirds for a county-placed measure). Lawson-Remer endorses it: "I'm eager to see a citizens group push a measure forward that only requires a simple majority."
The $320K sole-bid contract. The subcommittee awards $320,000 to Ironwood Public Affairs (principal Victor Avina) for sales-tax polling and research — the only firm to apply, after a four-business-day RFQ over a holiday break. Sub-vendors include Amplify Campaigns (
The DA goes public. DA Summer Stephan (Republican) holds a press conference: "checks and balances failed or were overruled"; a "culture of fear" among staff; employees leaving county service "with agreements to be silent" [10News-2026-02]. Amy Knox is charged with six felonies for allegedly misappropriating more than $210,000 (the figure in the updated charges) in opioid-prevention funds; the DA states the county's total contracts with HRCSD were $4.2M and "we cannot fully know how much of those millions were compromised" [10News-2026-02]. The DA states the county did not refer the matter to its Public Corruption Unit, "as has been done by Board leadership in prior instances". (Lawson-Remer chaired the Board during the period at issue; the DA did not name individual supervisors.
Backers shift to 2028. Sales-tax backers shift their ballot plans to 2028 and reprioritize infrastructure.
Knox readiness hearing. Knox's readiness hearing is scheduled in San Diego Superior Court [10News-2026-02].
Caroline Smith departs. Caroline Smith, the county's number-two bureaucrat and a 20-year staffer who oversaw the division administering the contracts at issue, departs.
The procedural mechanisms (cross-cutting)
The record shows several distinct legal mechanisms, each individually documented, that route decisions and money below routine public scrutiny.
- The "Ad Hoc" label and the Brown Act. The subcommittee is formally designated "Ad Hoc," a designation that typically exempts a body from California open-meeting requirements FAC. Per the First Amendment Coalition's analysis, a body with "continuing subject matter jurisdiction" qualifies as a standing committee subject to the Brown Act regardless of its label FAC.
InferredMathPolitics analysis holds the fiscal subcommittee appears to meet that functional test — continuing jurisdiction, delegated $500,000 authority, repeated meetings — but no court or agency has ruled on it, and this is an analytic characterization, not a legal finding DB.
- Campaign vendors as county vendors. Amplify Campaigns (IE vendor supporting Lawson-Remer 2024) and FM3 Research (Democratic campaign pollster; Nathan Fletcher 2022) appear as sub-vendors on the $320K county contract DB FM3 SDUT-2026-01.
Inferredthe report treats the overlap as a documented pattern, not proof of a quid pro quo; no ethics body has ruled on it DB.
- Parallel-track tax strategy. County-funded research and a citizen-led campaign pursued the same tax, with an acknowledged sharing of "some intel," while California Government Code § 54964 prohibits public funds to support or oppose a ballot measure VOSD-2025-11 CalMatters-2020.
InferredMathPolitics rates formal coordination at 0.55 confidence — circumstantial; the report does not assert the county research was designed to subsidize the citizen campaign DB.
- Disclosure gaps. No Form 803 has been filed for the $18M San Diego Foundation contribution (Part 1); no subcommittee agendas or minutes have been released; per the DA, no referral to the DA was made when the HRCSD contract was terminated DB SDUT-2026-01 DA-PR.
Behested-payment enforcement, in scale
The $18M non-filing is contextualized against documented FPPC enforcement outcomes. The figures below come from MathPolitics analysis of FPPC enforcement records and the cited reporting; the implied-penalty rows are arithmetic projections, not findings DB.
| Official | Amount at issue | Filing status | FPPC fine |
|---|---|---|---|
| Gov. Gavin Newsom | $14M behested | Late-reported | $13,000 CalCoast-2024 |
| Asm. Chris Holden | $1.58M behested | Unreported | $24,000 FPPC-Holden |
| Sen. Bill Dodd | $481,900 behested | Unreported | $7,500 DB |
| Mayor Christina Shea (Irvine) | $138,000 behested | Unreported | $1,500 FPPC-Shea |
| Terra Lawson-Remer (per Part 1) | $18M (SD Foundation) | No filing exists | none initiated DB |
Inferred: statewide reported behested payments grew roughly 30× — from $7.2M (2016) to $237M (2020) FPPC-PR — and per MathPolitics analysis no San Diego County supervisor has faced FPPC behested-payment enforcement; whether the $18M item legally requires a Form 803 is an analytic conclusion (gov-to-gov exemption deemed inapplicable), not an agency determination DB.
Key players
- Terra Lawson-Remer — Board Chair; co-chair of the fiscal subcommittee; endorsed the SEIU 221 citizen initiative; Board Chair during the period the DA describes as an oversight failure.
- Monica Montgomery Steppe — Board Vice Chair; co-chair of the fiscal subcommittee operating without published agendas or minutes.
- Jim Desmond — Supervisor (Republican); voted against the subcommittee; stated subcommittees "largely work outside of public view" Desmond.
- Summer Stephan — District Attorney (Republican); charged Knox; publicly stated county checks and balances "failed or were overruled" and that no referral was made to her office VOSD-2026-02 DA-PR.
- Amy Knox — HRCSD operator charged with six felonies for allegedly misappropriating opioid-prevention funds; subject of $4.2M in county contracts DA-PR.
- Ironwood Public Affairs (Victor Avina) — sole bidder awarded the $320K sales-tax research contract SDUT-2026-01 DB.
- Amplify Campaigns (Dan Rottenstreich) — sub-vendor on the $320K county contract;
InferredIE vendor supporting Lawson-Remer 2024 (documented for Gloria 2020, Form 460 confirmation pending for the 2024 Lawson-Remer IE) DB. - FM3 Research — Democratic campaign pollster (Fletcher 2022); ~$673,000 in county contracts since 2021; sub-vendor on the $320K contract SDUT-2026-01 FM3 DB.
- Caroline Smith — county's number-two bureaucrat; 20-year staffer; departing April 3, 2026 ToSD-2026-03.
Caveats
- Nothing in this brief is a legal finding. No court, the FPPC, or any ethics body has ruled on the subcommittee's Brown Act status, the vendor overlaps, the parallel-track tax strategy, or the $18M Form 803 question. Where MathPolitics analysis (the
DBitems) reaches a conclusion, it is an analytic characterization, flaggedInferred:. - The "shared some intel" statement is reported verbatim from Voice of San Diego; it is not an assertion of formal coordination, which MathPolitics rates at 0.55 confidence DB.
- The DA did not name individual supervisors. Statements about "county leadership" or "county officials" are quoted as such; attributing them to any one person is not supported by the source.
- The Amplify–Laborers 89 link is documented for Gloria 2020 and inferred for Lawson-Remer 2024 (Form 460 confirmation pending) DB.
- Knox's charged amount is stated as "more than $210,000" per the updated charges; the DA states the full alleged exposure across the $4.2M in contracts cannot be fully known [10News-2026-02] DA-PR.
- The enforcement table's "implied penalty" reasoning and the "no SD supervisor has faced FPPC enforcement" claim derive from MathPolitics analysis, not from a single primary filing DB.
Reference key
- NBC7-2025-09 NBC 7 San Diego, "SD County BOS approves Ad Hoc Subcommittee on Sustainable Fiscal Planning," 2025-09-30. https://www.nbcsandiego.com/news/local/san-diego-county-supervisors-ok-special-subcommittee-fiscal-planning/3908869/
- CBS8-2025-04 CBS 8, "Lawson-Remer proposed tax measures face opposition," 2025-04-17. https://www.cbs8.com/article/news/local/san-diego-supervisor-terra-lawson-remer-proposed-tax-measures-face-opposition/509-60d04cae-573c-4e2c-a0ca-238c0a37f3e8
- SDUT-2025-11 San Diego Union-Tribune, "Supervisors create panel to scrutinize $2.2B in contract spending," 2025-11-19. https://www.sandiegouniontribune.com/2025/11/18/supervisors-ok-new-panel-to-scrutinize-san-diegos-2-2b-in-contract-spending/
- VOSD-2025-11 Voice of San Diego, "County Coalition Pressing Ahead on Sales-Tax Pitch," 2025-11-21. https://voiceofsandiego.org/2025/11/21/county-coalition-pressing-ahead-on-sales-tax-pitch/
- VOSD-2025-12 Voice of San Diego, "Let the Signature Gathering Begin," 2025-12-12. https://voiceofsandiego.org/2025/12/12/let-the-signature-gathering-begin-coalition-pitches-sales-tax-for-border-sewage-child-care/
- SDUT-2026-01 San Diego Union-Tribune, "Supervisors sacrifice old tech ahead of sales-tax hike," 2026-01-28. https://www.sandiegouniontribune.com/2026/01/28/throw-out-fax-machines-and-desk-phones-supervisors-sacrifice-old-tech-ahead-of-looming-sales-tax-hike/
- VOSD-2026-02 Voice of San Diego, "DA Sounds Off on County Contractor Embezzlement," 2026-02-18. https://voiceofsandiego.org/2026/02/18/da-sounds-off-on-county-contractor-embezzlement-case/
- 10News-2026-02 ABC 10 News San Diego KGTV, "Woman accused of stealing money from county for plastic surgery, vacations," 2026-02-19. https://www.10news.com/news/local-news/woman-accused-of-stealing-money-from-county-for-plastic-surgery-vacations
- DA-PR San Diego County District Attorney, press release "Amy Knox County Embezzlement News Release," 2026-02-17: Knox charged with six felonies; second contract awarded after staff raised concerns; no referral to Public Corruption Unit. https://www.sdcda.org/content/office/newsroom/tempDownloads/6431248d-ac0a-4b0d-bafa-2b081bc9df0b_Amy%20Knox%20County%20Embezzlement%20News%20Release%202-17-2026.pdf
- ToSD-2026-03 Times of San Diego, 2026-03-10. The article (published under the URL slug "county-cfo-joan-bracci-serve-assistant-chief-administrative-officer," covering Joan Bracci's appointment as Assistant CAO/CFO) reports in the same item that "County No. 2 bureaucrat Caroline Smith is departing April 3" — the Smith departure cited here is the secondary subject of that Bracci story. https://timesofsandiego.com/politics/2026/03/09/county-cfo-joan-bracci-serve-assistant-chief-administrative-officer/
- SDUT-2026-03 San Diego Union-Tribune, "Backers of San Diego sales tax ballot measure shift their plans to 2028," 2026-03-06. https://www.sandiegouniontribune.com/2026/03/06/backers-of-san-diego-sales-tax-ballot-measure-shift-their-plans-to-2028-and-prioritize-infrastructure/
- FAC First Amendment Coalition, "Are city council subcommittees Brown Act exempt?" 2012-09-21. https://firstamendmentcoalition.org/2012/09/aa-are-city-council-subcommittees-brown-act-exempt/
- CalMatters-2020 CalMatters (Dan Walters), "California misusing taxpayer dollars for campaigns," 2020-08-16. https://calmatters.org/commentary/dan-walters/2020/08/california-misusing-taxpayer-dollars-for-campaigns-illegal-fine/
- CalCoast-2024 Cal Coast News, "State agency fines Gov. Gavin Newsom for Political Reform Act violations," 2024-11-10. https://calcoastnews.com/2024/11/state-agency-fines-gov-gavin-newsom-for-political-reform-act-violations/
- FPPC-PR Fair Political Practices Commission, press release on behested-payment reports (30× growth 2016–2020), 2022-01-15. https://www.fppc.ca.gov/media/press-releases/2022-news-releases/FPPC-News-Release-behested-payment-reports.html
- FPPC-Holden Fair Political Practices Commission stipulation: Christopher Holden fined $24,000 for 94 unreported behested payments totaling $1.58M, 2024-03. https://www.fppc.ca.gov/siteassets/documents/enforcement_div/stipulations/2024/march/3-christopher-holden-stip.pdf
- FPPC-Shea Fair Political Practices Commission stipulation: Irvine Mayor Christina Shea fined $1,500 for an unreported $138,000 behested payment to the UCI Foundation, 2019-06. https://www.fppc.ca.gov/siteassets/documents/enforcement_div/stipulations/2019/june/5.-christina-shea---stip.pdf
- FM3 FM3 Research (official site), "2023 New Year and 2022 Review" (Fletcher 2022 re-election polling). https://fm3research.com/2023-new-year-and-2022-review/
- Desmond Supervisor Jim Desmond (official website), "No New Taxes. I'm Taking Action." https://www.supervisorjimdesmond.com/no_new_taxes_i_m_taking_action
- DB MathPolitics database connection/evidence IDs as cited in the full report
the-meetings-you-cant-attend.md(connections C-3054, C-3056, C-3062, C-3064; analysis evidence E-848, E-849, E-851, E-852, E-858, E-862, E-867, E-868). → view in evidence search
Report #25 · The Lawson-Remer Files (Part 2) · condensed AI fact sheet. Chronological; every claim cited; inferences flagged. Source: full report the-meetings-you-cant-attend.md.
Corrections
No corrections logged. Spot an error? Tell us and we'll post the fix here.