Project Information

Bid Title

Independent Audit Services

Issuing Agency

South Coast Air Quality Management District

Location

California

Published Date

Dec 6, 2025

Closing Date

Jan 15, 2026

Government Level

State & Local

Status

Closed

Ref. #

P2026-06

Original Source

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Project Description

Bid Number	Title	Bidder's Conference	Closing Date	Contact Person	Document
P2026-06	Independent Audit Services	None	1/15/2026 02:00 PM	Susanna Leung (909) 396-2623	P2026-06

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SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT

REQUEST FOR PROPOSALS

Independent Audit Services

P2026-06

South Coast Air Quality Management District (South Coast AQMD) requests proposals

for the following purpose according to terms and conditions attached. In the preparation

of this Request for Proposals (RFP) the words "Proposer," "Contractor," "Consultant,"

“Bidder” and “Firm” are used interchangeably.

PURPOSE

The purpose of this Request for Proposals (RFP) is to solicit qualified public accounting

firms with technical expertise and experience to conduct an independent audit and related

services for the fiscal years ending June 30, 2026 through June 30, 2028. A firm fixed

price contract is contemplated by this RFP.

INDEX

The following are contained in this RFP:

Section I

Section II

Section III

Section IV

Section V

Section VI

Section VII

Section VIII

Section IX

Section X

Background/Information

Contact Person

Schedule of Events

Participation in the Procurement Process

Statement of Work/Schedule of Deliverables

Required Qualifications

Proposal Submittal

Proposal Submission

Proposal Evaluation/Contractor Selection

Sample Contract

Attachment A

Attachment B

Participation in the Procurement Process

Certifications and Representations

SECTION I: BACKGROUND INFORMATION

The South Coast Air Quality Management District (South Coast AQMD) is a regional

governmental agency with jurisdiction over stationary sources of air pollutants. The

governing body is a 13-member Governing Board as established in Section 40420 of

the California Health and Safety Code. The Executive Officer is appointed by the

Governing Board while all other employees are appointed under the authority of the

Executive Officer.

Page 1 of 35

P2026-06

The purpose of these independent audit services are: to express an opinion on the

fairness of the presentation of the South Coast AQMD’s annual financial statements as

part of the Comprehensive Annual Financial Report for the fiscal years ending June 30,

2026 through June 30, 2028; issue a single audit report on the South Coast AQMD’s

compliance with federally assisted programs; and submit a management letter advising

for improvement in internal control.

The Controller is the Chief Accountant who reports to the Chief Financial Officer of the

South Coast AQMD. Accounting records and financial statements are maintained and

prepared by Finance. The South Coast AQMD has been awarded the Government

Finance Officers Association’s Certificate of Achievement for Excellence in Financial

Reporting for the last 23 years.

SECTION II: CONTACT PERSON

Questions regarding the content or intent of this RFP or on procedural matters should

be addressed to:

Contact’s Name: Susanna Leung, Controller

Phone: (909) 396-2623

email: SLeung@aqmd.gov

South Coast AQMD

21865 Copley Drive

Diamond Bar, CA 91765-4178

SECTION III: SCHEDULE OF EVENTS

DATE

November 7, 2025

November 7, 2025

January 15, 2026

January 22 – 30, 2026

February 13, 2026

March 6, 2026

March 31, 2026

EVENT

Board Approval of RFP

RFP Released

Proposals Due to South Coast AQMD -

No Later Than 2:00 p.m.

Proposal Evaluations

Interviews by the Administrative

Committee and Selection of Contractor

Governing Board Approval

Anticipated Contract Execution

SECTION IV: PARTICIPATION IN THE PROCUREMENT PROCESS

It is the policy of South Coast AQMD to ensure that all businesses including minority

business enterprises, women business enterprises, disabled veteran business

enterprises and small businesses have a fair and equitable opportunity to compete for

and participate in South Coast AQMD contracts. Attachment A to this RFP contains

definitions and further information.

P2026-06

SECTION V: STATEMENT OF WORK/SCHEDULE OF DELIVERABLES

A. Statement of Work

1. The examination of the South Coast AQMD’s Financial statements shall be

conducted in accordance with auditing standards generally accepted in the

United States of America and the standards applicable to financial audits

contained in Government Auditing Standards, (Standards for Audit of

Government Organizations, Programs, Activities, and Functions) issued by

the Comptroller General of the United States and the audit requirements of

Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards

(Uniform Guidance).

2. If conditions are discovered which lead to the belief that material errors,

deficiencies, or other irregularities may exist, or if any other circumstances

are encountered that require extended services, the auditor will promptly

advise the Controller. No extended services will be performed unless they

are authorized in the contractual agreement or in an amendment to the

agreement.

3. The funds and account groups under Governmental Funds included in the

examination are all South Coast AQMD’s funds governed by the Governing

Board as described below:

a. South Coast AQMD General Fund

b. Major and Non-Major Special Revenue Funds

c. Proprietary and Fiduciary Funds

4. The South Coast AQMD retains the right to make additions and/or deletions

to the fund and accounts groups listed in Section V.A(3) above.

5. The auditor will make sure that the basic financial statements are prepared to

conform fully with generally accepted accounting principles (GAAP) and to be

in full compliance with the pronouncements of the Governmental Accounting

Standards Board (GASB) and/or the Financial Accounting Standards Board

(FASB) as appropriate.

6. The auditor will also issue accompanying schedule and report on the South

Coast AQMD’s compliance with federally-assisted programs as required by

the Uniform Guidance.

7. The contract firm will assist the South Coast AQMD in responding to inquiries

from State and federal agencies on issues relating to the audit. The South

Coast AQMD expects to receive from the audit firm technical assistance

throughout the fiscal year, including answers to accounting, reporting, and/or

internal control questions.

P2026-06

B. Schedule of Deliverables

Proposer must submit the following:

1. Report on Examination of Basic Financial Statements

a. This report shall set forth the scope of the examination, together with an

opinion regarding the financial statements taken as a whole.

b. This report shall include the basic financial statements: Government-wide

and Fund Financial Statements, the Required Supplementary Information,

Supplementary Information, and Statistical information.

c. The report shall include such explanatory footnotes as considered

necessary to disclose all material items.

2. Report on Compliance Audit

a. This report shall comment on the South Coast AQMD’s compliance with

all federally funded programs in accordance with Title 2 U.S. Code of

Federal Regulations Part 200, Uniform Administrative Requirements,

Cost Principles, Audit Requirements for Federal Awards, and Statements

on Auditing Standards No. 117 – Compliance Audits.

3. The reports shall be addressed to:

Governing Board

South Coast Air Quality Management District

21865 Copley Drive

Diamond Bar, CA 91765

Fifteen (15) bound copies and a PDF file of the Auditor’s reports shall be

delivered to the Controller for distribution to the Governing Board and

others requiring copies.

4. Management Letter

A management letter shall be prepared setting forth the following:

1. Audit observations and recommendations for improvement resulting from

the review of systems of internal control conducted as part of the

examination;

2. Audit observations and recommendations for improvement in accounting

systems where noted during the conduct of the examination;

3. Matters of noncompliance with laws, rules, and regulations coming to the

attention of the firm during the course of the examination;

4. Any other matters coming to the attention of the firm during the conduct of

the examination;

P2026-06

C. South Coast AQMD Support

a. The South Coast AQMD will make an effort to provide assistance in

locating required records and documentation and to obtain needed

records, supporting information, and listings. Scheduling of detailed

information for testing will be the responsibility of the Auditor; and

b. The South Coast AQMD will provide office space, desks, tables, chairs,

phones, and computer.

D. Time Schedule

For the fiscal year ending June 30, 2026, reports are due by October 16, 2026.

Product / Report

Date Due

Auditor’s Reports on financial statements, a

compliance audit, and

Management Letter

Friday, October 16, 2026

The term of this agreement is for three years with a separate audit each year.

The periods shall be from July 1, 2025 through March 31, 2029 and shall be

related to services for fiscal years ending June 30, 2026; June 30, 2027; and

June 30, 2028. All reports must be issued by October 16, 2026, October 15,

2027, October 13, 2028 for fiscal years ended June 30, 2026, June 30, 2027

& June 30, 2028 respectively.

SECTION VI: REQUIRED QUALIFICATIONS

A. Persons or firms proposing to bid on this proposal must be qualified and experienced

in providing auditing, tax, and management consulting services to governmental

organizations.

B. Individuals assigned to the engagement should be qualified to perform an audit of a

government unit, auditing in general, and be familiar with environmental regulations.

C. The firm must be qualified according to rules and regulations of the State of California

to issue the reports as described in Section V.

D. Proposer must submit the following:

1. Resumes or similar statement of qualifications of person or persons who may be

designated as audit partners, audit managers, and audit supervisors.

2. List of representative clients.

3. Summary of Proposer's general qualifications to meet required qualifications and

fulfill statement of work, including additional Firm personnel and resources

beyond those of the designated lead CPAs.

Commodity Codes

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

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