902779 Countywide Audit Services

It is the intent of these specifications, terms, and conditions to describe countywide audit services being requested by the County.

The County intends to award a three-year contract (with the option to renew for two years) to the Bidder selected as the most responsive and responsible Bidder whose response conforms to the RFP and meets the County’s requirements.

The audit services required to assist the County of Alameda in meeting its statutory responsibilities for examining the financial operations of the County, its officers, and its departments, and to provide the County with a single, organization-wide financial and compliance audit in accordance with the Single Audit Act Amendments of 1996, California Government Code Section 25250, and applicable requirements of the United States Office of Management and Budget (OMB).

The County of Alameda is a charter county with a workforce of approximately 9,600 employees. The governing body is an elected five-member Board of Supervisors, which is responsible for the executive and legislative functions of the County. A County Administrator is appointed by and reports to the Board of Supervisors. Organizational units of the County government are under the direction of elected officials or appointed department/agency heads.

The County Charter requires the Board of Supervisors to also employ a certified public accountant to examine the books, records, and reports of the County. California Government Code Section 25250 requires the Board of Supervisors to examine and audit the accounts of all officers having responsibility for the care, management, collection, or disbursement of money belonging to the County or money received or disbursed by them under authority of law. The contract will also include an audit of the County's federal financial assistance programs conducted pursuant to the Single Audit Act Amendments of 1996 and applicable OMB Circulars. To avoid duplication of effort and costs, the County will engage the same firm for both the Basic Financial Statements Audit (aka Annual Comprehensive Financial Report) and the Single Audit.

The County Auditor-Controller/Clerk-Recorder, an elected official, maintains the central accounting records and prepares an Annual Comprehensive Financial Report covering the County's financial operations. The County has received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) for its financial report since 1984.

The accounting transactions are recorded and reported within the following funds:

1. General Fund
2. Special Revenue Funds
3. Capital Projects Fund
4. Debt Service Funds
5. Internal Service Funds
6. Trust and Agency Funds (including Pension Trust)

Information regarding the County's accounting system may be obtained from the Auditor-Controller/Clerk-Recorder.

The County Auditor-Controller/Clerk-Recorder maintains an internal audit staff to perform internal control reviews, performance and compliance audits. Bidders must not contact the internal audit staff, nor must they contact any persons in the employ of Alameda County for assistance in preparing bids. Copies of audit reports issued by the internal auditors during the audit year will be made available to the successful Bidder as requested.