Project Information

Bid Title

MBUSD AUDIT RFP 2026

Issuing Agency

Manhattan Beach Unified School District

Location

California

Published Date

Jan 21, 2026

Closing Date

Feb 6, 2026

Government Level

State & Local

Status

Closed

Original Source

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Bid Documents

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Project Description

MBUSD AUDIT RFP 2026

The Board of Trustees for the Manhattan Beach Unified School District is requesting qualified firms submit proposals for multi-year independent audit services. Please review the RFP for further information and submittal requirements:

• Request for Proposals: MBUSD Audit RFP 2026

Proposals due by 2:00 pm on February 6, 2026 (hard copies and electronic) to:

Manhattan Beach Unified School District

MBUSD AUDIT RFP 2026

Attn: Kiara Torres, Executive Assistant

Business Services Division

325 South Peck Avenue

Manhattan Beach, CA 90266

Attachment Preview

MANHATTAN BEACH UNIFIED SCHOOL DISTRICT

BUSINESS SERVICES DIVISION

MBUSD AUDIT RFP 2026

REQUEST FOR PROPOSAL

INDEPENDENT ANNUAL AUDIT

FISCAL YEAR 2025-2026 AND TWO SUBSEQUENT FISCAL YEARS

Dawnalyn Murakawa-Leopard, Ed. D.

Deputy Superintendent

Manhattan Beach Unified School District

325 South Peck Avenue

Manhattan Beach, CA 90266

310-318-7345 ext. 5943

MBUSD AUDIT RFP 2026

INDEPENDENT ANNUAL AUDIT

FISCAL YEAR 2025-2026 AND TWO SUBSEQUENT FISCAL YEARS

The Manhattan Beach Unified School District is accepting proposals from qualified and independent

auditors licensed for public practice for the purpose of performing the annual fiscal audit of the

District.

The Manhattan Beach Unified School District is located in the south bay area of Los Angeles County.

The District currently serves just over 5,900 students from transitional kindergarten through twelfth

grade, as well as approximately 260 additional preschool students, employs approximately 850 people

and has a total operating budget in excess of $100,000,000. Detailed budget information may be found

online at:

https://www.mbusd.org/apps/pages/index.jsp?uREC_ID=138430&type=d&pREC_ID=269283

TIME SCHEDULE*

Solicit Proposals

Proposals due back

Staff Review/Follow-Up

Board Approval

COE Notification

Interim Report

Year End Work

Final Report

January 20, 2026

February 6, 2026, by 2 PM

February 2026

February 25, 2026

March 10, 2026

May 2026

September 2026

November 30, 2026

*The RFP process may follow the timeline above but is subject to change at the District’s discretion.

Proposals must be received no later than February 6, 2026, by 2:00 p.m.

Late proposals will not be accepted and will be returned unopened.

A sealed RFP may be submitted prior to the opening date by mailing or delivering to:

Manhattan Beach Unified School District

MBUSD AUDIT RFP 2026

Attn: Kiara Torres, Executive Assistant

Business Services Division

325 South Peck Avenue

Manhattan Beach, CA 90266

All questions regarding this RFP should be directed to Dr. Dawnalyn Murakawa-Leopard, Deputy

Superintendent (310) 318-7345 ext. 5943 or dmurakawa@mbusd.org

1

MBUSD AUDIT RFP 2026

INDEPENDENT ANNUAL AUDIT

FISCAL YEAR 2025-2026 AND TWO SUBSEQUENT FISCAL YEARS

I. SCOPE OF SERVICE

An annual audit will be conducted in accordance with generally accepted auditing standards;

California Education Code; the standards for financial audits contained in Government Auditing

Standards, issued by the Comptroller General of the United States; the provisions of the OMB Circular

A-133, Audits of State, Local Governments, and Non-Profit Organizations (as applicable); relevant

statements of the Governmental Accounting Standards Board; and the then current “Guide for Annual

Audits of K-12 Local Education Agencies and State Compliance Reporting” issued by the Education

Audit Appeals Panel.

It is anticipated that these auditing services will begin with the fiscal year ending June 30, 2026, with

a renewal option for subsequent fiscal years.

The Audit Report shall include at least:

1. An opinion report on the financial statements and on a schedule of Federal assistance,

showing the total expenditures for each Federal assistance program as identified in the

Catalog of Federal Domestic Assistance, and all other Federal programs and grants

that have not been assigned catalog numbers.

2. A report on the study and evaluation of internal control systems. The report must

identify the District’s significant internal accounting controls, and those controls

designed to provide reasonable assurance that all records are being managed in

compliance with laws and regulations. This report must identify the controls which

are not evaluated, and the material weaknesses identified as a result of the evaluation.

3. A statement of positive assurance with respect to those items tested for compliance

including conformance with laws, rules and regulations pertaining to non-major

programs and other items which could have a material effect on financial reports and

claims for advances and reimbursements. In addition, the auditor’s report must disclose

whether the organization has complied with laws and regulations.

4. A statement of negative assurance on those items not tested.

5. A summary of all instances of noncompliance and an identification of total amounts of

costs questioned, if any, as a result of noncompliance.

6. Other statements or reports to satisfy state and local government requirements. The

three parts (Internal, State, Federal) of the audit report should be bound together.

Separate management reports should be submitted with and attached as part of the

above report or reports. Reports on fraud, abuse, or illegal acts or indication of such

acts including all questioned costs found as the result of these acts should be covered

by separate written report to the Federal department or agency. The Auditor agrees to

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MBUSD AUDIT RFP 2026

INDEPENDENT ANNUAL AUDIT

FISCAL YEAR 2025-2026 AND TWO SUBSEQUENT FISCAL YEARS

I. SCOPE OF SERVICE (cont.)

allow access to working papers and all related documents to the District and Federal,

State, or local government officials or auditors. All such papers are to be retained by

the auditor for a period of no less than five (5) years. Copies of the completed audit

report are to be delivered to the District no later than November 30 of the year the audit

is conducted. In the event that this becomes impossible due to circumstances beyond

the control of the auditor, a waiver may be requested with an absolute deadline of

December 15, when the report must also be filed with the Los Angeles County

superintendent of schools, the California Department of Education, and the Controller,

in compliance with California Education Code Section 41020.

A representative from the audit firm may be required to present the results of this Audit Report to the

governing Board as well as meet with the audit committee at selected times during the fiscal year.

Copies of the previous audits are available for inspection at 325 S. Peck Ave, Manhattan Beach,

California 90266 or online at:

https://www.mbusd.org/apps/pages/index.jsp?uREC_ID=138430&type=d&pREC_ID=269283

II. INSTRUCTIONS & CONDITIONS

A. Submittal of Proposals

Proposals should be reviewed for accuracy before submission to the District since proposals

may not be adjusted after submission. The District will not be responsible for errors or

omissions in any proposals. The District reserves the right to reject any and all proposals, or

to waive any irregularities, or informalities in the proposals.

Proposers must submit an original proposal and three (3) copies (total of four) along with an

electronic version of the proposal. All proposals shall include a cover letter and address all

requested information in the following order:

• Proposal Form (Attachment 1)

• Required General Information (Attachment 2)

• Qualification Statements & Supporting Information (see Section IV)

Written proposals must be received by Manhattan Beach Unified School District, 325 South

Peck Avenue, Manhattan Beach, CA 90266, no later than Friday, February 6, 2026, at 2:00

p.m. Proposal packages must be clearly marked, “MBUSD Audit RFP 2026,” Attn: Business

Services.” Failure to completely execute and submit the required documents before the

submittal deadline will render a proposal non-responsive.

B. Signature Verification

To be considered for award, each proposal must be signed by a legally authorized

representative.

3

MBUSD AUDIT RFP 2026

INDEPENDENT ANNUAL AUDIT

FISCAL YEAR 2025-2026 AND TWO SUBSEQUENT FISCAL YEARS

II. INSTRUCTIONS & CONDITIONS (continued)

C. Proposal Forms

In order for the Proposer’s response to be accepted, Attachment 1 (Proposal Form),

Attachment 2 (Required General Information) and all information requested in Section IV.

Qualification Statements & Supporting Information are required and must be completed

and submitted in full. Failure to provide signatures on required forms may result in rejection

of proposal.

Additional information you feel relevant to our proposal can be provided, but no proposal will

be accepted if the required information above is not included and complete.

D. Sealed Proposals

Proposals must be submitted in a sealed envelope by the due date indicated above. Telephone,

telegraphic, facsimile, electronic, and late proposals will not be considered.

E. Examination of Contract Terms and Conditions

It is the responsibility of your firm to thoroughly examine and be familiar with the contract

terms and conditions outlined in this RFP document. The failure or neglect of the company to

examine any of the contract terms and conditions shall in no way relieve them from any

obligations with respect to the RFP. No claim will be allowed for additional compensation

that is based upon a lack of knowledge of any solicitation document.

F. Formation of Contract

A signed proposal and written acceptance by the Manhattan Beach Unified School District

shall constitute a binding agreement to provide services as outlined in the selected firm’s

proposal under a contract that incorporates the terms and conditions contained herein.

G. Informed Proposer

It will be your responsibility to be fully informed as to the conditions, requirements, and

specifications before submitting proposals. Failure to do so will be at the audit firm’s own

risk and relief cannot be secured on the plea of error.

H. Contacts for Information

Proposers may contact Kiara Torres, Executive Assistant to the Deputy Superintendent, at

(310) 318-7345 ext. 5944 for visits to the District for purposes of familiarization and

evaluation of the correct processes.

I. No Public Opening

Proposals will not be opened publicly; however, a list of the names and companies submitting

proposals will be available within a reasonable time after the submittal deadline. Proposals

will be made public and may be inspected at the time of award.

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Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services

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