Transient Occupancy Tax & Tourism Improvement District Audit

The City of Salinas Finance Department is seeking a qualified public‑accounting firm to conduct a comprehensive audit of the city’s Transient Occupancy Tax (TOT) and Tourism Improvement District (TID) filings for fiscal years 2024‑2026. The work includes a regulatory review of applicable codes, verification of reported revenues, transaction sampling, internal‑control assessment of lodging operators, exemption documentation review, and the delivery of draft and final audit reports for each of the 33 lodging properties in Salinas. The consultant must assign a key point of contact, coordinate with the Finance Director, and provide recommendations for code improvements and best‑practice collection procedures. • Verify mathematical accuracy and timeliness of TOT/TID returns for FY 2024‑2026. • Perform sampling of rental transactions and assess internal controls over gross‑rent accounting and exemption documentation. • Deliver draft reports within 30 days of fieldwork completion and final reports within 20 days of city review, along with actionable recommendations.