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 - John Wayne Airport (JWA), Dana Point Harbor Department (DPHD), or the Resources Development and Management Department (RDMD), 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, and car rentals at JWA; marinas located in Dana Point, Newport Beach, or Sunset Beach; golf courses or parking lots; vendors at County parks; etc.