Project Information

Bid Title

PROFESSIONAL AUDITING SERVICES

Issuing Agency

City of Antioch

Location

California

Published Date

Nov 6, 2025

Closing Date

Dec 19, 2025

Government Level

State & Local

Status

Closed

Ref. #

946-1105-25F

Original Source

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Bid Documents

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Project Description

Bid Number:	946-1105-25F
Bid Title:	PROFESSIONAL AUDITING SERVICES
Category:	Finance RFPs
Status:	Open

Publication Date/Time: 11/5/2025 12:00 AM Closing Date/Time: 12/19/2025 2:00 PM Related Documents: City of Antioch RFP 946-1105-25F Professional Audit Services (003)

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REQUEST FOR PROPOSAL

FOR

PROFESSIONAL AUDITING SERVICES

PROPOSAL NO. 946-1105-25F

PROPOSAL DUE DATE: FRIDAY, DECEMBER 19, 2025 AT

2:00 PM

City of Antioch

RFP for Professional Auditing Services

I.

INTRODUCTION

A. General Information

The City of Antioch is requesting proposals from qualified firms of certified public accountants to

audit its financial statements for the next four (4) fiscal years ending June 30, 2026, 2027, 2028,

2029, with an option to extend for an additional two years for the fiscal years ending June 30, 2030

and 2031 (see list of required audits on page 2, Note II D). These audits are to be performed in

accordance with all applicable and generally accepted auditing standards including but not limited

to: the standards set forth for financial audits by the Governmental Accounting Standards Board

(GASB), in the General Accounting Office's (GAO) Government Auditing Standards, and of Tile 2

U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles,

and Audit Requirements for Federal Awards (Uniform Guidance), Audits of State, Local

Governments and Non-Profit Organizations.

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

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

To be considered, four copies of a proposal must be received by the Deputy Finance Director no

later than 2:00 PM, December 19, 2025, at the following location:

By U.S. mail:

Jo Castro, Deputy Finance Director

City of Antioch

P.O. Box 5007

Antioch, CA 94531-5007

(925) 779-6134

By Other Delivery:

Jo Castro, Deputy Finance Director

City of Antioch

200 H Street

Antioch, CA 94509

(925) 779-6134

The City of Antioch reserves the right to reject any or all proposals submitted.

Proposals submitted will be evaluated by City of Antioch staff.

During the evaluation process, City of Antioch reserves the right, where it may serve the City of

Antioch's best interest, to request additional information or clarifications from proposers, or to allow

corrections of errors or omissions.

The City of Antioch reserves the right to retain all proposals submitted and to use any ideas in a

proposal regardless of whether that proposal is selected. Submission of a proposal indicates

acceptance by the firm of the conditions contained in this request for proposals, unless clearly and

specifically noted in the proposal submitted and confirmed in the contract between the City of

Antioch and the firm selected.

It is anticipated the selection of a firm will be completed by February 2, 2026, and City Council

approval obtained in February 2026. Following the notification of the selected firm, it is expected a

contract will be executed between both parties by March 31, 2026.

B. Term of Engagement

A four-year contract, with an option to renew an additional two years, subject to an annual review,

the satisfactory negotiation of terms (including a price acceptable to both the City of Antioch and

the selected firm), and the annual availability of an appropriation. The selected firm will be required

to obtain a City of Antioch business license.

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City of Antioch

RFP for Professional Auditing Services

II.

NATURE OF SERVICES REQUIRED

A. General

The City of Antioch is soliciting the services of qualified firms of certified public accountants to audit

its financial statements for the next four fiscal years ending June 30, 2026, 2027, 2028, 2029, with

an option to renew an additional two years for the fiscal years ending 2030 and 2031 (see list of

required audits on page 2, Note II D). These audits are to be performed in accordance with the

provisions contained in this request for proposal.

B. Scope of Work to Be Performed

The City of Antioch desires the auditor to express an opinion on the fair presentation of its basic

financial statements in conformity with generally accepted accounting principles. The audit shall

include an examination of all funds of the City of Antioch by certified public accountants duly

authorized to practice as such by the State of California. The auditor shall also be responsible for

performing certain limited procedures involving required supplementary information required by the

Governmental Accounting Standards Board, as mandated by generally accepted auditing

standards.

At the completion of this contract, the auditor will make available all work papers to the successor

auditor in a timely manner.

C. Auditing Standards to Be Followed

To meet the requirements of this request for proposal, these audits are to be performed in

accordance with all applicable and generally accepted auditing standards including but not limited

to: the standards set forth for financial audits by the Governmental Accounting Standards Board

(GASB), in the General Accounting Office's (GAO) Government Auditing Standards, and Title 2

U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles,

and Audit Requirements for Federal Awards (Uniform Guidance), Audits of State, Local

Governments, and Non-Profit Organizations.

D. Financial Statements to Be Issued

Following the completion of the audit of the City of Antioch, the following reports and financial

statements are to be issued:

1. City of Antioch Annual Comprehensive Financial Report

2. City of Antioch Public Financing Authority Component Unit Financial Statements

3. City of Antioch Single Audit Report

4. Appropriation Limit Letter

5. Management and Internal Control Recommendations

6. Transportation Development Act Financial Statements as required

7. For fiscal year 2026, a financial audit of Board of State and Community Corrections

Grant BSCC-807-22 due by June 30, 2026 – may be required in future if new grant

Reporting to the City Council. Auditors shall assure themselves that the City of Antioch's

City Council is informed of each of the following:

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

2. Significant accounting policies.

3. Management judgments 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.

8. Major issues discussed with management prior to retention.

9. Difficulties encountered in performing the audit.

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City of Antioch

RFP for Professional Auditing Services

E. Reports

1.

The City of Antioch will send its Annual Comprehensive Financial Report to the

Government Finance Officers Association for review in their Certificate of

Achievement for Excellence in Financial Reporting program. It is anticipated that

the auditor will be required to provide limited assistance to the City of Antioch to

meet the requirements of that program.

2.

The schedule of federal financial assistance and related auditor's report, as well

as the reports on the internal controls and compliance should be included in the

Annual Comprehensive Financial Report.

3.

In order to meet the deadline established by the GFOA Annual Comprehensive

Financial Report (ACFR) award program, the Auditor will be held responsible for

delivering all audit reports by December 15th of each year, unless the deadline is

extended in writing by the City.

F.

Special Considerations

The City of Antioch has received awards for the GFOA for the “Certificate of Achievement

for Excellence in Financial Reporting” for the past 34 consecutive years. The City has not

yet submitted the June 30, 2025 ACFR for consideration, but anticipates the report will

meet the standards required to obtain.

III. DESCRIPTION OF THE GOVERNMENT

A. The auditor's principal contact with the City of Antioch will be Jo Castro, Deputy Finance

Director, (925)779-6134.

B. Background Information

The City of Antioch serves an area of approximately 29 square miles with a population of

just over 116,000 with 406 budgeted full-time staff and varying part time employees

throughout the year to serve this population. The City of Antioch's fiscal year begins on

July 1 and ends on June 30.

The City of Antioch operates under the Council-Manager form of government. The City

Council is comprised of the Mayor (at-large) and four Council members elected by district

for a four-year term and are responsible for adopting City ordinances, resolutions, the

budget, appointing commissions and committees and hiring the City Manager and City

Attorney. The City Clerk and City Treasurer are also elected for four-year terms. The City

Manager is responsible for implementing the Council’s policies, ordinances and directives,

for overseeing the day-to-day operations of the City, and for appointing the City’s

Department Directors. The City provides the following services to its citizens: police

protection; water services; sewer maintenance; construction and maintenance of streets,

roads, and infrastructure; planning and zoning; parks and recreation; and general

administration and support services. Electric, gas, cable and refuse services are provided

by franchise agreements and fire services are provided through the Contra Costa County

Fire Protection District.

C. Fund Structure

The City of Antioch uses the following fund types in its financial reporting:

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City of Antioch

RFP for Professional Auditing Services

Fund Type

Number of Funds and Number of Funds with

Discretely Presented

Legally Adopted

Component Units

Annual Budgets

General Fund

2*

2*

Special Revenue

53

53

Debt Service

1

1

Capital Project

10

10

Enterprise

5

5

Internal Service

4

4

Fiduciary (Successor Agency Funds)

3

3

Cusodial

3

0

*The City has a Budget Stabilization Fund rolled into the General Fund for financial reporting

D.

Budgetary Basis of Accounting

Budgets for the General, Special Revenue and Debt Service Funds are adopted on a basis

consistent with generally accepted accounting principles. The modified accrual basis of

accounting is employed in the preparation of the budget. At fiscal year-end, budget

appropriations lapse. Capital projects are budgeted on a multiyear basis. Incomplete

capital improvement budget appropriations are carried over in the following fiscal year by

budget action taken by Council.

E. Pension Plans

The City of Antioch contributes to the California Public Employees' Retirement System

(PERS), an agent multiple-employer and cost-sharing multiple-agent employer public

employee retirement system that acts as a common investment and administrative agent

for participating public entities within the State of California. The City also contributes to a

Police Supplementary Retirement Plan administered by the Public Agency Retirement

System (PARS). The City offers a 457 deferred compensation plan to all employees. The

majority of part time employees are covered under a PARS plan in lieu of social security.

F. Other Post Employment Benefits

For employees hired prior to September 2007, the City of Antioch offers post-employment

medical benefits through three City sponsored plans, with funds held in the California Public

Employees’ Retirement Benefit Trust (CERBT). For employees hired after September

2007, the City has a medical after retirement program whereby the City contributes a certain

percentage of the employee’s payroll into an account established for that employee to be

used for future medical benefits.

G. Component Units

The City of Antioch is defined, for financial reporting purposes, in conformity with the

Governmental Accounting Standards Board's Codification of Governmental Accounting and

Financial Reporting Standards, Section 2100. Using these criteria, the Antioch Public

Financing Authority is included in the City of Antioch's financial statements. The City of

Antioch also elected to become the Successor Agency to the Antioch Development Agency.

The Successor Agency is accounted for as a private purpose trust fund.

H. Joint Ventures

The City of Antioch and Contra Costa County are members of the Contra Costa Home

Mortgage Financing Authority (Home Mortgage). The Home Mortgage issued 1984 Home

Mortgage Revenue Bonds for the purpose of facilitating the financing of low income home

mortgages in the City and County. The Home Mortgage is governed by a board consisting

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Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services
• NAICS 541611Administrative Management and General Management Consulting Services
• NAICS 541990All Other Professional, Scientific, and Technical Services

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