1. Dan McAllister retired in August 2025 after 23 years as county treasurer-tax collector. What did he do right and what did he do wrong?
Dan McAllister deserves credit for modernizing key parts of the tax collection process through digitization and maintaining a strong investment pool with top-tier credit ratings. These were meaningful steps forward in operational efficiency and fiscal stewardship.
Unfortunately, customer service and accountability lagged, especially after his resignation. Unwarranted penalties hit taxpayers too often because payments weren’t deposited promptly, and the office failed to own those delays. As a certified public accountant with over 40 years of experience — including as treasurer for the San Diego County Capital Asset Leasing Corp. and founder of HNK CPAs — I will put taxpayers first.
My priorities include launching a proactive outreach program, training staff with a true customer-service mindset, and overhauling collection processes for timeliness, transparency and fairness. Taxpayers should never feel penalized by bureaucracy.
2. In December, three of the five supervisors used what was described as an “accounting scheme” to access millions of dollars in county reserves to pay for bonuses to county workers. Should the old policy of requiring four votes to tap into reserves have been followed?
Absolutely. This maneuver — relabeling reserves as “excess reserves” — undermined safeguards designed to protect our rainy-day fund for true emergencies like disasters or recessions. Reserves are not a piggy bank for ongoing operating costs or bonuses. They generate roughly $100 million in annual interest income that helps fund essential services. Depleting them forces painful choices: cuts to fire protection, public health, roads, or future tax hikes.
Reinstating the four-vote requirement is a common-sense fiscal guardrail. As treasurer-tax collector, I will champion disciplined reserve management, full transparency in reporting and policies that prioritize long-term stability over short-term politics. San Diego County residents deserve a steward who says “no” to creative accounting and “yes” to protecting their hard-earned dollars.
3. Should county investments prioritize maximum returns or incorporate environmental and social justice factors even if returns may be lower?
The treasurer-tax collector must follow California government code and prudent investor standards, reviewed annually by the treasury oversight committee. These rules exist for a reason: to safeguard public funds with disciplined, diversified investments that preserve our excellent credit rating.
Social or environmental goals may have value in other arenas, but they must never override fiduciary duty to taxpayers. Returns fund county services; lower yields mean either higher taxes or reduced services. My background as an independent certified public accountant ensures decisions will be driven by data, risk management and legal compliance — not ideology. We can pursue responsible practices within the framework of maximizing safe returns.
4. What other issue affecting county residents deserves much more attention from elected county leaders?
Three critical challenges demand urgent leadership:
— Our aging population is a demographic time bomb. More older adults are living longer on fixed incomes while facing rising housing and health care costs. County leaders must treat this as the crisis it is — planning for increased demand on services, affordable senior housing and budget impacts before it overwhelms the system.
— Chronic traffic congestion and crumbling infrastructure. Billions in unfunded needs exist while we approve new housing and development without matching roads and transit. Backlogged safety projects and gridlock waste residents’ time and harm economic vitality. We need action, not more talk.
— Behavioral health workforce shortages. Our safety net is fraying. Inability to staff mental health and substance abuse services worsens homelessness, strains jails and hospitals, and erodes community stability. We must invest in recruitment, retention and innovative partnerships to support the most vulnerable.
As the only financial professional in this race with decades of proven expertise in public finance and accounting, I will bring transparency, accountability and results to the treasurer-tax collector’s office. I’m not a career politician — I’m someone who understands budgets, investments and taxpayer trust from the ground up.
San Diego County faces real fiscal pressures: rising costs, infrastructure deficits and demographic shifts. This office isn’t about politics; it’s about safeguarding our financial future with integrity and innovation. I will modernize service delivery, protect reserves, maintain strong credit and ensure every decision puts taxpayers and essential services first.
Go to shirleyforsandiego.com for more information about the candidate.