Annual Audit of Pension and Other Post - Employment Benefit Reports

2026-11-03

The purpose of this Request for Proposal ( RFP ) is to solicit proposals from experienced public accounting firms to provide audit services to the California State Controller ’ s Office ( SCO ), State Accounting and Reporting Division ( SARD ), for the State ’ s Agent Multiple - Employer Defined Benefit Pension Plans and for the State ’ s Agent Multiple - Employer Defined Benefit Other Postemployment Benefits ( OPEB ) Plans . The Contractor shall provide audit services of pension disclosures prepared by SCO required by Governmental Accounting Standards Board ( GASB ) Statement Number 68 , Accounting and Reporting for Pension Plans . The Contractor shall also provide audit services of OPEB disclosures prepared by SCO required by GASB Statement Number 75 , Accounting and Reporting for Postemployment Benefits Other than Pensions , and of the underlying OPEB plan member census data . To support the State ’ s compliance with GASB Statements Number 68 and 75 , the Contractor shall issue two written reports for each fiscal year cycle in accordance with Statements on Auditing Standards ( SAS ) AU - C Section 805 , Special Considerations – Audits of Single Financial Statements and Specific Elements , Account , or Items of a Financial Statement , and one written assurance report for each fiscal year cycle in accordance with SAS AT - C Section 205 , Assertion - Based Examination Engagements .

California

2026-03-27