Project Information

Bid Title

Professional and Operational Audit Services

Issuing Agency

Delmar Fair Grounds

Location

California

Published Date

May 31, 2026

Closing Date

Jun 25, 2026

Government Level

State & Local

Status

Closed

Ref. #

26-039

Original Source

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Bid Documents

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Project Description

Project ID: 26-039

Title: Professional and Operational Audit Services

Addenda: 0

Release Date: 5/29/2026

Due Date: 6/25/2026

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Professional and Operational Audit Services

Request For Proposal

Finance

541211

Project ID: 26-039

Release Date: Friday, May 29, 2026

· Due Date: Thursday, June 25, 2026 2:00pm

Posted Friday, May 29, 2026 4:43pm

All dates & times in Pacific Time

Draft Response Events RSVP No Bid24 days, 19 hours, 15 minutes

Post Information

Posted At:Fri, May 29, 2026 4:43 PM
Sealed Bid Process:Yes (Bids Sealed / Pricing Sealed)
Private Bid:No

Overview

Summary

The 22nd District Agricultural Association (District) is releasing this solicitation with the intent to award a single contract for professional financial and operational audit services for the 22nd District Agricultural Association and its Blended Components that includes the State Race Track Leasing Commission (SRTLC) and Del Mar Race Track Authority (RTA), collectively referred to as the District. The District is seeking a qualified public accounting firm to conduct the audits in conformity with Generally Accepted Auditing Standards (GAAS) and shall express an opinion on the fairness of the financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The audits shall be conducted in conformance with GAAS as published by the American Institute of Certified Public Accountants in Statements on Auditing Standards. The scope of the audit shall include an evaluation of internal controls and recommendations for improvements of accounting and related procedures. Services include, but are not limited to, providing financial and operational audit services for fiscal years ending December 31, 2025, with two (2) one-year renewal options, at the sole and absolute discretion of the District, for fiscal years ending December 31, 2026, and December 31, 2027 in accordance with the specifications listed in this RFP and as directed by the District's Executive Management. Contractor shall also perform special audits on an as-needed basis at the request of the District.

The District, as a California state institution, is not bound by Sarbanes-Oxley (SOX); however, the District recognizes SOX as a community standard for best management practices and, as such, follows SOX-style practices (e.g., audit committee independence, whistleblower protections, and auditor independence), where feasible, to strengthen governance and public confidence. Accountability comes through the State Leadership Accountability Act (SLAA) and the State Administrative Manual (SAM).

The use of Subcontractors will not be allowed for this Agreement.

The District board and staff have been actively engaged in a strategic planning process that has elaborated on its purpose, mission, vision, and organizational values in pursuit of ensuring a quality experience to guests and patrons of the District properties including the Del Mar Fairgrounds, Surf &Turf Recreation Center, and Del Mar Horsepark. Proposer is encouraged to elaborate on its alignment with the District's strategic direction.

Background

BACKGROUND

The 22 ^nd District Agricultural Association (District) is an institution of the State of California that owns and operates the Del Mar Fairgrounds and produces the San Diego County Fair, the largest annual event in the region. A nine-member Board of Directors, appointed by the Governor of California, oversees the District and conducts public meetings in accordance with the Bagley-Keene Open Meeting Act. District is not a taxpayer-funded organization; operations are primarily funded by revenues generated through activities and events hosted across three distinct properties: the 212-acre main campus known publicly as the Del Mar Fairgrounds, the 48-acre Surf & Turf Recreational Facilities, and the 64-acre equestrian center known as Del Mar Horsepark.

NOTICE: The California Coastal Commission (CCC) has jurisdiction over all developments and improvements to District property. In addition, the San Diego Regional Water Quality Control Board (Regional Board) is the State agency responsible for ensuring compliance with the Clean Water Act and the District is required to comply with the California Environmental Quality Act (CEQA).

PURPOSE, MISSION, VISION & VALUES

District board and staff have been actively engaged in a strategic planning process to shape the future of the Del Mar Fairgrounds. Part of this process included the adoption of official statements that defined and elaborated on the purpose, mission, vision, and values of the organization in pursuit of ensuring a quality experience for guests and patrons of the Del Mar Fairgrounds.

PURPOSE

We are a timeless community treasure where all can flourish, connect, and interact through year-round exceptional experiences.

MISSION

We connect our community through shared interests, diverse experiences, and service to one another in an inclusive, accessible, and safe place with an emphasis on entertainment, recreation, agriculture, and education.

VISION

We will be the community’s iconic place for social interaction and cultural expression, honoring traditions, embracing innovation, celebrating excellence, and having fun.

VALUES – We believe in...

Fun! … celebrating the ordinary and the extraordinary in unique ways.

A+ Quality … creating exceptional and memorable experiences.

Integrity … being responsible to our community, the environment and to one another.

Respect … providing an inclusive and interactive place where all people can connect.

Service … purposeful and inspiring engagement.

ABOUT THE DEL MAR FAIRGROUNDS

The Del Mar Fairgrounds was founded in 1936 — more than two decades prior to the incorporation of the City of Del Mar — to host the annual San Diego County Fair. Today, the facilities include 200,000 square feet of trade show and meeting space, a 15,000-seat grandstand, a 3,500-9,000 seat multi-use outdoor arena, a one-mile dirt surface horse racing track, and a 23,000 square foot entertainment center known as The Sound at Surfside.

Events hosted at the Fairgrounds fall into two categories:

• Events and activities produced and managed by District, including the San Diego County Fair and Surf and Turf RV Park.

• Events and activities produced by third-party promoters and operators through rentals of the facilities. Past and ongoing events and activities include concerts, festivals, trade shows, consumer expos, immersive experiences, equestrian competitions, animal shows, sporting events, fundraisers, and personal celebrations.

Several renters operate year-round on District properties, including at the Del Mar Horsepark and at the 48-acre Surf & Turf Recreation Facilities, which features tennis, swimming, volleyball, a driving range, two miniature golf courses, and a golf pro shop. The Del Mar Thoroughbred Club is the largest renter of District facilities, with an on-site Operating Agreement for office space and producing two seasons — during the summer and fall — of live thoroughbred horse racing. Legends also has a dedicated staff on site that exclusively manages event catering, restaurant, bar food, and beverage services at the Fairgrounds, including at The Sound, which is operated by Belly Up Entertainment.

ABOUT THE SAN DIEGO COUNTY FAIR

With roots dating back to 1880, the annual San Diego County Fair is a community celebration of agriculture, education, entertainment, and arts and also features rides, games, food, and shopping. The Fair marks the unofficial start of summer in San Diego County and has become a treasured tradition for generations of San Diegans. Each year, the Fair has a new theme. Usually, the San Diego County Fair opens in early-to-mid June and ends with a rousing finale on or after Independence Day weekend. Over a four-week run, the Fair draws about 1 million attendees, making it the largest annual celebration in San Diego County.

Timeline

Release Project Date:

May 29, 2026

Question Submission Deadline:

June 18, 2026, 3:00pm

Proposal Submission Deadline:

June 25, 2026, 2:00pm

Public Bid Opening (Non-Mandatory):

July 14, 2026, 2:00pm

Online via Microsoft Teams. Bidders must RSVP to obtain link.

Anticipated Notice of Intent to Award:

July 20, 2026

Anticipated Contract Start Date:

July 27, 2026

Anticipated Submittal to District Board of Directors for Approval:

August 11, 2026

Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541611Administrative Management and General Management Consulting Services
• NAICS 541990All Other Professional, Scientific, and Technical Services

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