Project Information

Bid Title

Financial Auditing Services

Issuing Agency

San Mateo County Flood & Sea Level Rise Resiliency District

Location

California

Published Date

Mar 31, 2026

Closing Date

Apr 30, 2026

Government Level

State & Local

Status

Closed

Original Source

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Bid Documents

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Project Description

Financial Auditing Services RFP

The San Mateo County Flood and Sea Level Rise Resiliency District, also known as OneShoreline, is requesting proposals from qualified certified public accountant firms to audit its financial statements for the fiscal year 2025-2028 beginning July 1, 2025, and ending June 30, 2028, with an option to extend one more year; in addition to performing other financial audits and reviews as specified in the RFP.

These audits are to be performed in accordance with auditing standards generally accepted in the United States of America, the standards set forth for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the U.S. Office of Management and Budget (OMB) Circular A-133 Audits of State and Local Governments and Non-Profit Organizations.

Please submit three (3) copies or an electronic copy of the proposal by:

April 30, 2026, 5:00 PM Pacific Time, to:

Lucy Dong, Director of Finance and Administration
San Mateo County Flood and Sea Level Rise Resiliency District
1700 S. El Camino Real, Suite 502
San Mateo, CA 94404

Email address: info@oneshoreline.org
Email subject line: Financial Auditing Services RFP

Proposals must be valid for a period of 60 days from the date of submission. Late or incomplete proposals will not be considered.

Questions submitted by email to info@oneshoreline.org with the subject line “Financial Auditing Services RFP” by April 15 at 5:00 PM Pacific Time will be answered by April 22 at 5:00 PM Pacific Time. Responses to questions will be posted below.

Documents

Financial Auditing Services RFP (March 31, 2026)

OneShoreline Standard Agreement and Insurance Requirements

OneShoreline’s Non-Collusion and Conflict of Interest Statement

Attachment Preview

San Mateo County

FLOOD AND SEA LEVEL RISE RESILIENCY

DISTRICT

Request for Proposals for

FINANCIAL AUDITING SERVICES

RFP Number: FSLRRD-2026-0331

RFP Release Date: March 31, 2026

Proposal Submittal Deadline:

April 30, 2026 – 5:00 p.m. Pacific Time

1700 S. El Camino Real, Suite 502, San Mateo, CA 94402

(650)730-0242

info@oneshoreline.org

Table of Contents

I. Introduction............................................................................................................................................... 3

A. General Information .............................................................................................................................3

B. Term of Engagement........................................................................................................................... 4

II. Nature of Services Required................................................................................................................... 4

A. Scope of the Work to be Performed...................................................................................................4

B. Auditing Standards to be Followed.....................................................................................................5

C. Working Paper Retention ................................................................................................................... 5

D. Irregularities and Illegal Acts ..............................................................................................................6

III. Description of the Government..............................................................................................................6

A. Background Information.................................................................................................................... 6

B. OneShoreline Funding ........................................................................................................................6

C. Magnitude of Finance Operation........................................................................................................7

D. Computer Systems..............................................................................................................................7

IV. Time Requirements................................................................................................................................ 8

A. Proposal Anticipated Schedule.......................................................................................................... 8

B. Date Audit May Commence.................................................................................................................8

C. Date Reports Are Due......................................................................................................................... 9

V. Assistance to be Provided to the Auditor and Report Preparation .................................................... 9

A. OneShoreline Assistance.................................................................................................................... 9

B. Work Area, Telephone, and Office Equipment.................................................................................. 9

C. Report Preparation ............................................................................................................................ 9

VI. Proposal Requirements ....................................................................................................................... 9

A. General Requirements ......................................................................................................................9

B. Format for Technical Proposal.......................................................................................................... 10

C. Contents of Technical Proposal.........................................................................................................10

D. Contents of Cost Proposal................................................................................................................ 13

E. Additional Provisions……………………………………………………………………………….. 14

VII. Protest Procedures …………………………...................................................................................... 14

VIII. ATTACHMENT A - Audit Cost Proposal Form..................................................................................... 15

IX. ATTACHMENT B - Estimate of Cost ................................................................................................... 16

Appendix A. References……………………………………………………………………… ……….….17

Page 2 of 17

I. INTRODUCTION

A. General Information

The SanMateoCountyFloodandSeaLevelRiseResiliencyDistrict(OneShoreline),aspecialdistrict,is

requesting proposals from qualified certified public accountant firms to audit its financial

statements for the fiscal year 2025-2028 beginning July 1, 2025, and ending June 30, 2028,

with an option to extend one more year; in addition to performing other financial audits and

reviews as specified below. These audits are to be performed in accordance with auditing

standards generally accepted in the United States of America, the standards set forth for

financial audits contained in Government Auditing Standards issued by the Comptroller

General of the United States, and the U.S. Office of Management and Budget (OMB) Audits

of State and Local Governments and Non-Profit Organizations.

There is no expressed or implied obligation for OneShoreline to reimburse responding

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

All proposals, protests, and information submitted in response to this RFP will become

the property of OneShoreline and will be considered public records. As such, they may be

subject to public review. OneShoreline is not seeking proprietary information and will not

assert any privileges that may exist on behalf of the proposer. Submission of any materials

in response to this RFP constitutes:

• Consent to the OneShoreline’s release of such materials under the Public Records Act

without notice to the person or entity submitting the materials; and

• Waiver of all claims against OneShoreline and/or its directors, officers, agents, or

employees that OneShoreline has violated a proposer's right to privacy, disclosed trade

secrets, or caused any damage by allowing the proposal or materials to be inspected;

and

• Agreement to indemnify and hold harmless OneShoreline for the release of such

information under the Public Records Act; and

• Acknowledgement that OneShoreline will not assert any privileges that may exist on

behalf of the person or entity submitting the materials.

To be considered, three (3) copies or an electronic copy of a proposal must be submitted

by 5:00 PM Pacific Time on April 30, 2026, to:

Lucy Dong, Director of Finance and Administration

1700 S. El Camino Real, Suite 502

San Mateo, CA 94402

info@oneshoreline.org

Email subject line: Financial Auditing Services RFP

Proposals must be valid for a period of 120 days from the date of submission. Late or

incomplete proposals will not be considered.

Questions regarding this RFP must be submitted by 5:00 PM Pacific Time on April 15,

2026, via email to: info@oneshoreline.org

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Responses to all questions will be posted by 5:00 PM Pacific Time on April 21, 2026 at:

https://oneshoreline.org/

During the evaluation process, OneShoreline may request additional information or

clarification from proposers or allow corrections of errors or omissions. Firms submitting

proposals may be requested to make oral presentations as part of the evaluation process.

It is anticipated that the selection of a firm will be completed by May 29, 2026.

Following the notification of the selected firm, a recommendation and proposed contract

will be prepared for review and approval by OneShoreline at its June 22, 2026, Board of

Directors meeting.

The issuance of this RFP does not constitute an agreement by OneShoreline that any

contract/agreement will actually be entered into by OneShoreline.

OneShoreline reserves the right to reject any or all proposals; to waive any defect,

informality, or irregularity in any proposal received or proposal procedure; to accept or

reject any items or combination of items; to reissue this RFP; prior to the submission

deadline for proposals, modify all or any portion of the selection procedures, including

deadlines for accepting responses, the specifications or requirements for any materials,

equipment or services to be provided under this RFP, or the requirements for contents or

format of the proposals; procure any materials, equipment, or services specified in this RFP

by any other means; and/or determine that no project/services will be pursued.

No waiver by OneShoreline of any provision of this RFP shall be implied from any

failure by OneShoreline to recognize or take action on account of any failure by a proposer

to observe any provision of this RFP.

B. Term of Engagement

OneShoreline intends to contract for the services presented herein for a term of three

(3) fiscal years ending June 2026, 2027, 2028, and an option of a one-year extension. 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

OneShoreline desires an Annual Comprehensive Financial Report (ACFR) and its basic

financial statements to be prepared by the independent auditor and be fully compliant with

all current GASB pronouncements. OneShoreline may submit the ACFR to the Government

Finance Officers Association (GFOA) for review in their Certificate of Achievement for

Excellence in Financial Reporting program.

The selected independent auditor will be required to perform the following tasks:

The audit firm will perform an audit of all funds of OneShoreline. The audit will be

Page 4 of 17

conducted in accordance with auditing standards generally accepted in the United States of

America and Government Auditing Standards, issued by the Comptroller of the United States.

OneShoreline’s Annual Comprehensive Financial Report (ACFR) will be prepared and word-

processed by the audit firm. The ACFR will be in full compliance with all current GASB

pronouncements. The audit firm will render its auditors’ report on the basic financial

statements which will include both Government-Wide Financial Statements and Fund

Financial Statements. The audit firm will also apply limited audit procedures to Management’s

Discussion and Analysis (MD&A) and required supplementary information pertaining to the

General Fund and each major fund of OneShoreline.

The audit firm shall express an opinion on whether OneShoreline’s basic financial

statements are presented fairly, in all material respects, in conformity with generally

accepted accounting principles.

The audit firm will perform a single audit on theexpenditures of federal grants in

accordance with the Uniform Guidance requirements and render the appropriate audit

reports on Internal Control over Financial Reporting based upon the audit of OneShoreline’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 the Uniform Guidance. The single audit report will include an appropriate

schedule 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.

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 shall be addressed to OneShoreline’s Chief Executive Officer.

The audit firm shall provide, compile, and file the Special Districts Financial

Transactions Report to the State Controller of California, from data provided by

OneShoreline staff.

The audit firm will be responsible for the preparation of all necessary supporting

schedules, work papers, the final annual financial statements, and other annual

reports described above.

B. Auditing Standards to be Followed

To meet the requirements of this Request for Proposals, the audit shall be performed in

accordance with:

1. Generally accepted auditing standards accepted in the United States of America (GAAS);

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

Generally Accepted Government Auditing Standards (GAGAS), issued by the Comptroller

General of the United States;

3. The provisions of the Single Audit Act as amended in 2024 ; and

4. The provisions of U. S. Office of Management and Budget, the Uniform Guidance, and

Page 5 of 17

Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services
• NAICS 541611Administrative Management and General Management Consulting Services

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