Active SLED Opportunity · CALIFORNIA · 22ND DISTRICT AGRICULTURAL ASSOCIATION
AI Summary
The 22nd District Agricultural Association seeks a licensed public accounting firm to provide professional financial and operational audit services for fiscal years 2025-2027. The audits must comply with GAAS and GAAP, include internal control evaluations, and meet specific experience and licensing requirements. No subcontracting allowed. Important dates include a question deadline on June 18, 2026, and a public bid opening on July 14, 2026.
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
The 22nd 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.
| Event | Date | Location |
|---|---|---|
| Public Bid Opening | 2026-07-14T21:00:00.000Z | Online via Microsoft Teams. Bidders must RSVP to obtain link. |
Proposal describes relative technical experience in performing financial audit services of a similar nature, size, and scope; experience working with public agencies; fairgrounds; the strength and stability of the Proposer; strength, stability and experience of management personnel. Provide a description of the firm sufficient to indicate its size, capability, and reputation. Include a copy of the firm's most recent peer review report.
References: List the last three State or governmental financial and operational audits performed in the last five years. Describe recent quality assurance or peer review reports. Include the project name, a brief description of the services provided, notable outcomes, name, address, telephone number, and e-mail address of a reference contact which District may contact for each audit listed in order to verify and assess client references.
Provide three (3) letters of recommendation from three (3) separate clients from comparable California governmental audit engagements for the two (2) year period of 2024-2026. Each reference letter should indicate Proposer’s experience, reliability, and performance as reflected in client reference checks. Letters should be:
Proposal describes qualifications of proposed staff assigned to the project, particularly key personnel and responsible management; key personnel’s level of involvement in providing the services outlined in Scope of Work. Delegation and type of work given to staff. Overall quality of personnel, staff and/or consultants assigned to the District project. Evidence that key personnel have sufficient experience and training to competently manage and complete the audit services for the District. Evidence that Proposer allocates sufficient and appropriate staff resources in an effective manner.
Include a firm organization chart, which clearly delineates communication/ reporting relationships among the proposed staff, consultants, and their assigned tasks in relation to the District’s audit requirements. Identify key staff members, describe each key staff member’s experience, history, and how technical support and communication with District Staff will be provided throughout the duration of the audit. Provide resumes for engagement partner, manager, supervisor, senior auditor and other key staff members including relevant education and certificates acquired. Include a statement that key personnel proposed will be available before and during the audit. Describe the qualifications of all professional personnel including owner(s) or partner(s) to be employed on this project, with a summary of similar audits performed to date, a résumé for each lead professional and acknowledgment that no person designated as "key" to the proposed audit service shall be removed or replaced without the prior written consent of the District.
Statement or Resume(s) listing experience should include:
Proposer’s depth and understanding of the District’s requirements as set forth in the Scope of Work, and within this RFP. Proposer shall provide a workplan/narrative for the project; project management; completeness of the financial and operational audit services proposed; overall quality of work plan; logic, clarity, and specificity of work plan; appropriateness of labor distribution among the activities/tasks; ability to meet services proposed; reasonableness of the services proposed; methods or processes used for data retention, security and confidentiality; evidence of insurability. The narrative should indicate that the Proposer understands the challenges and needs of the District.
Narrative should describe and/or discuss:
California law allows certified small business (SB) and microbusiness (MB) firms and non-small businesses who subcontract 25% with a certified SB/MB firm(s) to receive a 5% preference on applicable state solicitations. The effect of the preference is to help SB's/MB's be more competitive in the proposal process, thereby enhancing state contract awards directly or indirectly to SB/MB. The preference is only used for computational purposes to determine the winning proposal; the actual proposed amount remains the same. No subcontracting is allowed for this project.
State Certified DVBE prime contractors or non-DVBE prime contractors subcontracting 5% to State Certified DVBE(s) will receive a 5% preference scoring incentive to be applied when determining award, for evaluation purposes only. The incentive is only used for computational purposes to determine the winning proposal; the actual proposed amount remains the same.No subcontracting is allowed for this project.
Failure to meet the following requirements by the Proposal due date will be grounds for the District to deem the Proposal non-responsive. In submitting a Proposal, each Proposer must provide proof that it possesses the following qualification requirements:
Award shall be made to the responsible proposer whose proposal meets the minimum technical score and offers the lowest total evaluated cost.
Are you claiming SB or DVBE preferences? Must either be certified SB/DVBE or subcontracting a certain percentage to SB/DVBE entities. See RFP Project Details section for specifics. SB/DVBE certification documentation required when claiming preferences. See Required Attachments section below
In submitting a bid, each Bidder must provide proof that it possesses the following qualification requirements
The firm must upload a current CPA Firm License issued by the California Board of Accountancy, and proof that it has an established office located in California.
The firm must upload proof that, within the past three years, it has audited the financial statements of at least one California state or governmental agency with an annual revenue budget of at least $50 million. Proof must include a list of clients meeting this requirement, along with contact information (name, phone number, and email address) for verification purposes.
The firm must upload evidence that the engagement partner responsible for the District financial audit has at least ten years of professional auditing experience, including a minimum of five years with the current firm. Evidence must include the engagement partner's tenure with the firm, and their CV.
The firm must upload evidence that the manager responsible for the District financial audit has at least five years of professional auditing experience, including a minimum of two years with the current firm. Evidence must include the manager’s CV demonstrating professional experience and tenure with the firm.
The firm must demonstrate that the supervisor directly responsible for overseeing the District financial audit must have at least two years of professional auditing experience. Evidence must include the supervisor’s CV demonstrating auditing experience.
The firm must upload copies of valid California CPA licenses for the engagement partner, manager, and supervisor assigned to the District financial audit.
For your proposal to be responsive, all required attachments must be returned
INSURANCE REQUIREMENTS AT TIME OF BID
Upload must include a city or county business license or business tax certificate.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload. The use of Subcontractor is not allowed for this solicitation.
Provide copy of Small Business Certification(s) if you are claiming the 5% small business preference and are a SB or MB, or if your application is on file with the Office of Small Business and DVBE Services (OSDS), or if you are claiming the preference as a non-small business subcontracting 25% with certified SB/MB(s). The use of Subcontractors is not allowed for this solicitation.
Please download the below document, complete, and upload.
Required if claiming SB/DVBE preference. Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Please download the below document, complete, and upload.
Must be in good standing in order to be qualified to do
business in California. Upload copy of Secretary of State Certificate of Status.
RFP Primary is typically used to obtain complex services in which professional expertise is needed and may vary. Where different methods and approaches may be applied during performance.
RFP Secondary is typically used to obtain very complex and/or unique services in which professional expertise and methods may vary greatly. Creative or innovative approaches are needed.
Invitation for Bid is typically used to obtain simple, common, or routine services that may require personal or mechanical skills. Little discretion is used in performing the work.
Categorical Exemptions - Only select one of these when your request falls under one of the Categorical Exemption categories in the 22nd DAA's Contracting Policies. Additional justification may be required.
There are specific contract requirements applicable to contracts that exceed certain amounts. What is the budgeted amount for this contract? (Select all that apply)
Select Electronic Pricing Table if you'd like to use the system's automated tables and calculations (recommended for simple price/rate sheets)
Select Uploaded Financial Bid Form if pricing information to be collected is more complex or in an unusual format. This method requires you to provide the Financial Bid Form with your request.
Pricing Details are in the Scope of Work or attached separately - this selection can only be used in contracts that are exempt from competitive bidding. For IFBs/RFPs you must select either Pricing Table or Financial Bid Form
Enter the anticipated date of the Board meeting required for timely contract approval. Enter N/A if not subject to 22nd DAA Board of Directors Approval
Use the following format: MM/DD/YYYY
How many months will the initial contract term be? Enter the number only, such as "24" for a 24 month contract.
Contracts for ongoing service needs or critical fairtime services should include option years, to help streamline processes.
Enter the number of option years (number only) spelled out. For example, enter "three" if 3 option years are requested
What is the length of contract renewal options? Enter the number only, spelled out, such as "one" for one-year options or "two" for two-year options
SLED stands for State, Local, and Education. These are solicitations issued by state governments, counties, cities, school districts, utilities, and higher education institutions — as opposed to federal agencies.
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