Independent Financial Process and Internal Controls Assessment Services

The City of San Bernardino seeks an independent certified public accounting firm to assess its principal financial processes and internal controls for fiscal years 2018/19 through 2025/26. The assessment will determine whether key processes comply with the Municipal Code, Council actions, adopted budgets, City policies, delegated authority, and contractual requirements, and whether they are supported by controls that are well designed and functioning in practice. It is not a financial statement audit or a forensic investigation, and it does not presume that fraud or misconduct occurred. The review covers seven areas: budget development, monitoring, and spending authority; procurement and contracting; contract administration and vendor payment controls; payroll and position control; restricted funds, grants, bond proceeds, and other special funding sources; financial reporting, reconciliations, and manual journal entries; and the status of corrective action on prior audit findings. Testing is risk-based. It includes interviews in each area (roughly five to six people, including City Council members), a risk-based selection of 15 contracts and 15 employees for each fiscal year, an analytical review of all restricted and grant funds, and a risk-based sample of manual journal entries. Community Facilities District and Landscape Maintenance District matters are excluded from scope.