Professional Auditing Services for the City of Port Hueneme

Location:	California
Posted:	Mar 8, 2026
Due:	Apr 9, 2026
Agency:	Port Hueneme city
Type of Government:	State & Local
Category:	Q - Medical Services R - Professional, Administrative and Management Support Services
Publication URL:	To access bid details, please log in.

Bid Title:	Professional Auditing Services for the City of Port Hueneme
Category:	Finance
Status:	Open

Description:

The City of Port Hueneme is requesting proposals from qualified certified public accounting firms to audit the City and its component units for the fiscal years ending June 30, 2026, June 30, 2027, and June 30, 2028, with the option of auditing each of two (2) subsequent years.

Publication Date/Time:

3/5/2026 12:00 AM

Closing Date/Time:

4/9/2026 4:00 PM

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City of Port Hueneme

Request for Proposal

Professional Auditing Services

City of Port Hueneme

250 North Ventura Rd.

Port Hueneme, CA 93041

City of Port Hueneme

Request for Proposal - Professional Auditing Services

Page 1

City of Port Hueneme

Request for Proposal

Professional Auditing Services

I. INTRODUCTION

A. General Information

The City of Port Hueneme is requesting proposals from qualified certified public

accounting firms to audit the City and its component units for the fiscal years ending

June 30, 2026, June 30, 2027, and June 30, 2028, with the option of auditing each of

two (2) subsequent years as further discussed below. These audits are to be

performed in accordance with generally accepted auditing standards, the standards

set forth for financial and compliance audits in the U.S. General Accounting Office’s

(GAO) Standard for Audit of Governmental Organizations, Programs, Activities, and

Functions, the provision of the Single Audit Act of 1984, as amended in 1996, and

U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local

Governments and Governmental Accounting Standards Board (GASB)

Pronouncements.

There is no expressed or implied obligation for the City to reimburse responding firms

for any expenses incurred in preparing proposals in response to this request.

Materials submitted by respondents are subject to public inspection under the

California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.

Any language purporting to render the entire proposal confidential or proprietary will

be ineffective and will be disregarded.

All property rights, including publication rights of all reports produced by proposer in

connection with services performed under this agreement shall be vested in the City.

The proposer shall not publish or release any of the results of its examination without

the expressed written permission of the City.

During the evaluation process the Audit Committee and/or the City Manager reserve

the right - where it may service the City of Port Hueneme’s best interests - to request

additional information or clarifications from the proposer. At the discretion of the City

of Port Hueneme, firms submitting proposals may be requested to make oral

presentations as part of the evaluation process.

The City of Port Hueneme reserves the right to retain all proposals submitted and to

use any ideas in a proposal regardless of whether the proposal was selected.

Submission of a proposal indicates acceptance by the firm of the conditions contained

in this request for proposals, unless clearly and specifically noted otherwise in the

proposal submitted and confirmed in the contract between the City of Port Hueneme

and the firm selected.

It is anticipated the selection of a firm will be completed by April 17, 2026. Following

the notification of the selected firm and approval by City Council, it is expected a

contract will be executed between both parties around May 4, 2026. The City of Port

Hueneme reserves the right to reject any or all proposals, to waive any non-material

irregularities or information in any proposal, and to accept or reject any items or

combination of items.

B. Term of Engagement

It is the intent of the City to contract for the services presented herein for a term of

three (3) years. The City reserves the right to extend the term of this contract for two

City of Port Hueneme

Request for Proposal - Professional Auditing Services

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(2) additional one-year terms subject to the annual review and recommendation of

the Audit Committee and/or the City Manager, the satisfactory negotiation of terms

(including a price acceptable to both the City of Port Hueneme and the selected firm),

the concurrence of the City Council of the City of Port Hueneme and the annual

availability of an appropriation.

C. Subcontracting

Should any firm submitting a proposal consider subcontracting portions of the

engagement, that fact must be clearly identified in the proposal along with the name

of the proposed subcontracting firm(s). Following the award of the audit contract, no

additional subcontracting will be allowed without the express written consent of the

City Manager of the City of Port Hueneme.

The proposal package shall present all-inclusive audit fees for each year of the

contract term.

II. NATURE OF SERVICES REQUIRED

A. Scope of the Work to be Performed

The City of Port Hueneme’s goal is to provide the public and our constituents with

financial statements that give complete, accurate and understandable information

about the financial condition of the City and its component units. The selected

independent auditor will be required to perform the following tasks:

1. The audit firm shall perform an audit of all funds of the City of Port Hueneme. The

audit will be conducted in accordance with auditing standards accepted in the

United States of America, and the standards contained in the Government

Auditing Standards issued by the Controller General of the United States. The

audit firm shall express an opinion on the financial statements, which will include

both Government-Wide Financial Statements and Fund Financial Statements,

mentioned in this section as to whether they present fairly, in all material respects,

the financial position of the City and the changes in financial position in conformity

with generally accepted accounting principles (GAAP), and issue Independent

Auditors’ Reports stating this opinion. The audit firm shall apply limited audit

procedures to Management’s Discussion and Analysis and required

supplementary information.

2. The audit firm shall prepare the Component Unit Financial Statements of the

Surplus Property Authority of the City of Port Hueneme.

3. The audit firm shall perform a single audit on the expenditures of federal grants

in accordance with OMB Circular A-133 and render the appropriate audit reports

on Internal Control over Financial Reporting based upon the audit of the City’s

financial statements in accordance with Government Auditing Standards and the

appropriate reports on compliance with Requirements applicable to each Major

Program, Internal Control over Compliance and on the Schedule of Expenditures

of Federal Awards in accordance with OMB Circular A-133. The Single Audit

report will include appropriate schedules of expenditures of federal awards,

footnotes, findings and questioned costs, including reportable conditions and

material weaknesses, and follow up on prior audit findings where required; submit

the report to the Federal Clearinghouse.

City of Port Hueneme

Request for Proposal - Professional Auditing Services

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4. The audit firm shall prepare separate component unit financial statements for the

Housing Authority of the City of Port Hueneme in conformance with all current

GASB pronouncements.

5. The audit firm shall prepare a supplemental schedule of revenue and

expenditures component for the Measure U (1.0% transaction and use tax).

6. The audit firm shall issue a separate “management letter” that includes

recommendations for improvements in internal control, accounting procedures

and other significant observations that are considered to be non-reportable

conditions. Management letters should be addressed to the City Manager.

7. The audit firm shall test compliance with Proposition 111, Article XIII.B – Review

of Appropriation Limit Calculations (GANN limit).

8. The audit firm shall present and discuss annual financial statements and results

of operations to the City Council upon City’s request.

9. The audit firm shall perform an “end of project” financial audit of the City’s State

of California Board of State and Community Corrections(BSCC) grant

expenditures for the Proposition 64 Public Health & Safety Grant (PH&S)

Cannabis Enforcement and Teen Intervention Project (CETIP) due no later than

October 2028.

10. The firm selected may also be asked to examine other reports or perform other

services as required.

B. Auditing Standards to be Followed

To meet the requirements of this request for proposal, the audit shall be performed

in accordance with:

1. Generally accepted auditing standards as set forth by the American Institute of

Certified Public Accountants.

2. The standards applicable to financial audits contained in the most current version

of the Government Auditing Standards, issued by the Comptroller General of the

United States, the provisions of the Single Audit Act and the provisions of the

U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States,

Local Governments, and Non-Profit Organizations.

C. Reports to be Issued

Following completion of the audit the auditor shall issue:

1. Reports on the fair presentation of the financial statements in accordance with

auditing standards generally accepted in the United States of America as listed

below:

a) General Purpose Financial Statements for the City of Port Hueneme.

b) Financial Statements for the Surplus Property Authority of the City of Port

Hueneme.

c) Component Unit Financial Statements for the Housing Authority of the City

of Port Hueneme.

These reports shall include Required Supplemental Information (RSI) as required

by GASB #34.

City of Port Hueneme

Request for Proposal - Professional Auditing Services

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2. A report based on the auditor’s understanding of the internal control structure and

assessment of control risk. In this report, the auditor will also communicate any

reportable conditions found during the audit and indicate whether they are also

material weaknesses (see #7 below for related item).

3. A separate report on the auditor’s analysis of the internal control structure used

in the administration of federal financial assistance programs.

4. A report on the City’s compliance with laws and regulations related to “major”

federal awards including an opinion on compliance with specific requirements

applicable to “major” federal awards programs. The report on compliance shall

include all instances of non-compliance.

5. A Management Letter addressed to the City Council of the City of Port Hueneme

setting forth recommendations (as applicable) for improvements in the City’s

accounting systems.

6. The independent auditor’s report shall include a supplemental revenue and

expenditures report of the Measure U (1.0% transaction and use tax); this

supplemental report will be presented annually to the City Council and made

available for public review.

7. The auditor shall communicate in a letter to the City Manager any reportable

conditions found during the audit. A reportable condition shall be defined as a

significant deficiency in the design or operation of the internal control structure,

which could adversely affect the organization’s ability to record, process,

summarize, and report financial data consistent with the assertions of

management in the financial statements. “Non-reportable conditions,”

discovered by the auditor shall be communicated in the “Management Letter”.

8. A report on the City’s compliance with Proposition 111, Article XIII.B of the

California State Constitution and Government Code 7900 (et seq.) in its

calculation of the “Gann Limit”.

9. Auditors shall be required to make immediate, written notification to the City

Manager of all irregularities and illegal acts or indications of illegal acts of which

they become aware.

10. An independent auditor’s report on the “end of project” financial audit done of the

City’s State of California Board of State and Community Corrections (BSCC)

grant expenditures for the Proposition 64 Public Health & Safety Grant (PH&S)

Cannabis Enforcement and Teen Intervention Project (CETIP) to submit to the

grantor.

D. Other Communications

The independent auditor shall make all communications to the Audit Committee

required by the audit standards under which the engagement is performed. Those

communications include, but are not limited to:

1. The auditor’s responsibility under generally accepted auditing standards.

2. Significant accounting policies.

3. Management judgment and accounting estimates.

4. Significant audit adjustments.

5. Other information in documents containing audited financial statements.

6. Disagreements with management.

7. Management consultation with other accountants.

City of Port Hueneme

Request for Proposal - Professional Auditing Services

Page 5

This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.

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Professional Auditing Services for the City of Port Hueneme

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