Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Juan Raigoza, Controller’s Office
Subject: Agreement with Macias Gini & O’Connell, LLP for Professional Auditing Services
RECOMMENDATION:
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Adopt a resolution authorizing an agreement with Macias, Gini & O’Connell, LLP to provide professional auditing services for the term June 23, 2026 through June 22, 2029, in an amount not to exceed $1,575,750, with two one-year options to extend the term of the agreement through June 22, 2031, for a total not-to-exceed amount of $2,706,600.
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BACKGROUND:
The County Charter (Article VI Section 603) provides that the Board of Supervisors shall have an annual audit made by a external auditor and the auditor shall report on the County’s financial transactions and records and the effectiveness of internal controls. In compliance with this requirement, the County has historically contracted with outside professional auditing firm to audit and report on the County’s financial statement and others as specified.
DISCUSSION:
The County conducted a competitive procurement to identify and retain a qualified auditing firm to perform professional audit services. A Request for Proposals (RFP) for professional audit services was issued in May 2026. The RFP was posted to Public Purchase, an online database of government bid opportunities. The County received three (3) proposals, and the RFP Matrix is included as an attachment. The Review Committee evaluated the three proposals based on the criteria identified in the RFP and selected Macias, Gini & O’Connell, LLP (“MGO”) to provide professional audit services in view of their qualifications, experience, and satisfaction of the evaluation criteria.
Under the proposed agreement (the “Agreement”), MGO shall, as further specified therein, conduct an audit of the County’s Annual Comprehensive Financial Report, San Mateo Medical Center Enterprise Funds Report, San Mateo County Joint Power Finance Authority Report, three District Attorney Grant Reports, Single Audit Report, Local Transportation Fund; perform agreed upon procedures for an Investment Policy Report, and Appropriation Limit and issue a report to the Board of Supervisors.
The term of the Agreement is from June 23, 2026 through June 22, 2029 with two one-year options at the County’s election to extend the Agreement through June 22, 2031.
This Board is also asked to authorize the County Controller or the Controller’s designee to execute subsequent amendments to the proposed agreement that do not increase the agreement amount by an aggregate of $25,000.
County Counsel has reviewed and approved the resolution as to form.
PERFORMANCE MEASURE:
|
Measure |
FY 2026-27 to perform audit of FY 25-26 Estimate |
FY 2026-27 to perform audit of FY 25-26 Projected |
|
Issue the audit report on the Annual Comprehensive Financial Report (ACFR) on or before the deliverable dates as specified. |
100% |
100% |
COMMUNITY IMPACT:
Complete the Annual Comprehensive Financial Report (ACFR) and the Federal Single Audit Report to ensure legal compliance and maintain transparency of public and taxpayer funds.
FISCAL IMPACT:
The term of this initial agreement is from June 23, 2026, through June 22, 2029, for an amount not to exceed $1,575,750. If the County exercises its option to extend the agreement for two additional one-year terms through June 22, 2031, the total will not exceed $2,706,600. This agreement is funded by the General Fund. Funds in the amount of $509,750 will be included in the recommended FY 2026-27 budget, as revised in September 2026.