# San Diego County Ivalua #BPM013289

San Diego County TOT Compliance Audit Services

**Posted:** October 22, 2026
**Respond By:** December 14, 2026
**Identifier:** BPM013289
**NAICS:** 541211

San Diego County is seeking a qualified firm to audit transient occupancy tax compliance at applicable establishments in unincorporated areas.
- **Government buyer:** County of San Diego, Department of Treasurer-Tax Collector.
- **Service requested:** Annual transient occupancy tax (TOT) audit services to verify compliance and identify unreported revenue.
  - Perform at least 10 randomly selected audits each year, with the possibility of additional audits.
  - Conduct one or more on-site visits per audit, provide monthly status updates, and complete exit interviews and memos.
  - Deliver electronic PDF audit reports within 30 days after each audit; complete audits during the fiscal year in which the audit list is provided.
  - Report to the County within 24 hours of notification.
- **Estimated audit workload:** The payment schedule estimates 40 audits covering three-month periods, 12 audits covering 12-month periods, and 8 audits covering 36-month periods during the four-year base term. For each one-year option, estimates are 10, 3, and 2 audits for those periods, respectively.
- **Qualifications:** The firm and assigned personnel must be California-licensed CPAs and have at least five years of qualifying financial audit experience. Proposals include per-audit pricing for the three audit periods.
- **OEMs and named vendors:** No OEMs, products, or vendors are identified; this is a professional audit-services procurement.

### Description

The County of San Diego is seeking proposals from firms to provide audit services for transient occupancy tax (TOT). The anticipated contract term is a four-year base period with two one-year options. Proposals are due December 14, 2026, by 3:00 p.m. A pre-proposal conference is scheduled for October 28, 2026, and attendance is encouraged but not mandatory.

[View original listing](https://sdbuynet.sandiegocounty.gov/page.aspx/en/bpm/process_manage_extranet/13687)