CTL_FY26C_Professional Financial and Auditing Services

The County of San Mateo is seeking a qualified firm of certified public accountants to audit its financial statements for the fiscal years ending June 30, 2026, 2027, and 2028, with an option to extend the contract by two years. The auditor will be responsible for expressing an opinion on the presentation of the County's basic financial statements in conformity with accounting standards generally accepted in the United States of America and Governmental Accounting Standards Board (GASB) of the United States of America. The scope of work includes conducting an audit of the financial statements, performing a Single Audit in accordance with OMB's Uniform Administrative Requirements, and conducting audits of certain grants and funds. The auditor will also be required to communicate with the County on various matters, including significant accounting policies, audit adjustments, and significant issues and concerns. • The auditor shall conduct an audit of the financial statements of the County in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. • The auditor shall conduct a Single Audit in accordance with OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. • The auditor shall review the calculations of the appropriation limits of the County pursuant to the provisions of Proposition 111. • The auditor shall audit the Joint Powers Financing Authority (JPFA) and issue a report thereon. • The auditor shall perform a separate, stand-alone audit of the San Mateo Medical Center enterprise funds and issue a report thereon.