The County has entered into various ground leases, operating agreements, and concessions with private companies for the operation of a business or facility on County land. Many of these private companies pay rent to the County based on the higher of a minimum annual rent or a percentage of gross receipts.

At the request of the responsible County departments such as the OC Community Resources, we perform audits of the private companies to determine whether their records are adequate to support the gross receipts reported to the County.

Examples of the operations we may audit include restaurants, retail businesses, marinas located in at Dana Point Harbor or John Wayne Airport; golf courses or parking lots; and vendors at County parks.