This is a summary. The full document and sources is at the end.

When Orange County supervisors voted in December 2024 to hire outside auditors, the assignment sounded narrow: figure out what happened with the contracts touched by Andrew Do, the District 1 supervisor who had just resigned and agreed to plead guilty to bribery. Do had funneled millions in pandemic meal money to a nonprofit tied to his daughter, and the county wanted to know how far the damage ran.

The answer arrived on March 9, 2026, in a 230-page report from Weaver and Tidwell, L.L.P. It ran considerably past the meal money.

The Phase One Report covers 145 contracts the auditors flagged as top priority, worth just over $486 million. That is a slice of the full assignment — 2,552 contracts totaling roughly $4.3 billion, signed between January 2019 and August 2024, split into four phases of review. Three more phases are scheduled.

The most consequential finding in Phase One is not a dollar figure. It is a description of how District 1 operated.

Do and his chief of staff, Chris Wangsaporn, were deeply involved in procurement decisions and built an environment in which choices about District 1 contracts were, in the auditors’ words, “not to be questioned.” County procurement staff told the auditors they expected a phone call from Do’s office if they declined a request. The pair’s influence extended to lump-sum advance payments, instructions to pay invoices that were still under review, and the selection of vendors and grant recipients themselves.

The auditors identified a recurring pattern in who received the money: businesses employing a member of Do’s immediate family, businesses that donated to his campaigns shortly after receiving an award, businesses that gave him a media platform, and businesses tied to the Tet and Moon festivals in his district. The report says that pattern raises concerns about potential pay-to-play arrangements.

Wangsaporn declined to speak with the auditors. Do’s attorney, Paul Meyer, declined to comment on the findings, calling it inappropriate to do so.

Two threads in the report expand the known scope of the scandal. The first involves Peter Pham, the figure at the center of the meal-money scheme and now under federal indictment. Auditors found Do routed county event money in his district to two Pham-linked businesses: Aloha Financial Investment, the company that received most of the diverted meal funds and covered the down payment on a house for Do’s daughter, and Hua Development, Pham’s construction firm. The auditors also noted that Hua appeared to have remodeled the kitchen of Do’s personal residence in March 2021 — the same period Do was directing millions in county meal dollars to Pham’s nonprofit.

The second involves 360 Clinic, the county’s primary COVID-19 testing provider. Do authorized a payment of $814,650 to the company over the objections of county staff who had flagged possible double billing. Auditors found the company submitted more than 4,000 potentially duplicate testing claims sharing a patient name and service date, and that the county ultimately paid 360 Clinic $3.4 million for claims it could not collect — at a time when federal and state law required insurers or the federal government to cover testing costs in full.

The report reserves some blame for the structure the full board created. During the pandemic, supervisors approved a process that let contracts move without competitive bidding and without a public board vote, which the auditors say limited visibility into how much was being spent and who was receiving it. Do used that closed-door channel to move money to the nonprofit tied to his daughter.

Compounding it, the county had no policy requiring invoices to describe what taxpayers were actually buying. Do’s office routinely paid invoices carrying little detail about services rendered and no itemization of costs.

Supervisor Vicente Sarmiento, who brought the audit forward, said the findings confirmed “an environment of corruption around former Supervisor Do’s office” reaching back to 2019. Supervisor Janet Nguyen, elected to replace Do, called the bribery conviction the visible tip of a far larger problem and asked federal and state investigators, the district attorney, and the Fair Political Practices Commission to look into it. “Our district became the victim of his scheme,” she said, noting that District 1 still lacks the discretionary funding other districts have.

Supervisor Katrina Foley pointed to contracting reforms already adopted and to $3.7 million recovered so far, and pressed for the remaining safeguards the auditors recommended. Supervisor Don Wagner — who in January 2024 had publicly defended Do and blocked a proposal to require supervisors to disclose family ties to grant recipients — said he was deeply disturbed.

Board Chairman Doug Chaffee struck a more cautious note after Phase One, wondering aloud how deep the county should go given that the next batch runs to hundreds more contracts.

The county is paying Weaver $1,383,250 million for the full review, which runs through the end of 2026. Three phases remain, covering the bulk of the 2,552 contracts.

Do reported to federal prison in August 2025 to begin a five-year sentence; he is scheduled for release in June 2029. A federal judge awarded the county $878,230 in restitution last year, well short of the $10 million it sought.

The auditors were candid about the limits of the exercise. They have no power to compel outside organizations and individuals to turn over documents or answer questions. What Phase One documents, then, is the county’s own paper trail — and by that measure alone, the picture is unflattering enough.

Sources:

• County of Orange, Forensic Audit of County Contracts
• Weaver and Tidwell, L.L.P., Forensic Audit of County Contracts, Phase One Report (March 9, 2026), via the County of Orange Internal Audit Department
• LAist, reporting by Nick Gerda (March 10, 2026)
• ABC7/KABC, reporting by Bianca Buono (March 2026)
• Office of Supervisor Vicente Sarmiento, press release (March 9, 2026)
• Office of Supervisor Janet Nguyen, “Corruption files of Andrew Do”
• MyNewsLA/City News Service (March 9, 2026)