REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SUCCESSOR AGENCY TO THE COUNTY OF SAN BERNARDINO REDEVELOPMENT AGENCY
AND RECORD OF ACTION
September 22, 2026
FROM
ROB GILLIAM, Acting Director, Successor Agency to the Dissolved Redevelopment Agency of the County of San Bernardino
SUBJECT
Title
Auditing Services Contract with Rogers, Anderson, Malody & Scott, LLP for Successor Agency to the Dissolved Redevelopment Agency of the County of San Bernardino
End
RECOMMENDATION(S)
Recommendation
Acting as the Successor Agency to the Dissolved Redevelopment Agency of the County of San Bernardino, approve contract with Rogers, Anderson, Malody & Scott, LLP, to perform financial statement audits and related services, in an amount not-to-exceed $67,070, for the period of September 22, 2026 through June 30, 2031.
(Presenter: Rob Gilliam, Acting Director, 382-3983)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Promote and Fulfill the Countywide Vision.
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). Expenditures of the Successor Agency to the Dissolved Redevelopment Agency of the County of San Bernardino (Successor Agency), including the $67,070 contract with Rogers, Anderson, Malody & Scott, LLP, are funded by the Redevelopment Property Tax Trust Fund based on the annual Recognized Obligation Payment Schedule approved by the Countywide Oversight Board and California Department of Finance.
BACKGROUND INFORMATION
Since 2012, the San Bernardino County (County) Community Development and Housing Department has provided administrative support for the Successor Agency and is responsible for coordinating the preparation of its annual financial statements and related financial reporting. As a governmental reporting entity, the Successor Agency prepares annual financial statements in accordance with generally accepted accounting principles. An independent annual audit assures that the financial statements are fairly presented in all material respects and supports compliance with applicable accounting standards, financial reporting requirements, and the expectations of oversight agencies, bondholders, and other stakeholders.
The dissolution of redevelopment agencies pursuant to Assembly Bill x1 26 and subsequent legislation resulted in the establishment of successor agencies responsible for winding down the affairs of former redevelopment agencies in accordance with the California Health and Safety Code (commencing with Section 34170). The County elected to serve as the Successor Agency and remains responsible for administering enforceable obligations, managing redevelopment assets, and carrying out all remaining activities required under redevelopment dissolution law.
Approval of this contract will ensure continuity of independent audit services for the Successor Agency’s annual financial reporting and support the County’s ongoing administration of redevelopment dissolution responsibilities. Rogers, Anderson, Malody & Scott, LLP has audited the Successor Agency since July 1, 2019, and the proposed contract will continue these services by providing independent auditing of the Successor Agency’s annual financial statements, including planning and performing the audit, evaluating internal controls relevant to financial reporting, issuing the independent auditor’s report, communicating required matters to management and those charged with governance, and providing any reports required under applicable professional auditing standards.
PROCUREMENT
The Auditor-Controller/Treasurer/Tax Collector (ATC) conducted a Written Solicitation (Informal Request for Proposal), to solicit proposals from 38 interested and qualified agencies to provide independent auditing services to the Successor Agency for a period of five years.
Thirty-eight vendors were solicited, and three proposals were received by the established deadline in response to the Informal Request for Proposal. The three responding vendors were determined to have provided responsible and responsive proposals.
|
Proposer Name |
Location |
Total Quoted Amount |
|
Rogers, Anderson, Malody & Scott, LLP |
San Bernardino, CA |
$67,070 |
|
CBIZ, Inc. |
San Francisco, CA |
$78,000 |
|
Harshwal & Company LLP |
San Diego, CA |
$157,475 |
|
Badawi & Associates, Certified Public Accountants |
Berkeley, CA |
No Response |
|
Beyond Financial, Certified Public Accountant Inc. |
Dublin, CA |
No Response |
|
Brown Armstrong, Certified Public Accountants |
Bakersfield, CA |
No Response |
|
CJ Brown & Company, CPA’s |
Riverside, CA |
No Response |
|
CliftonLarsonAllen |
Roseville, CA |
No Response |
|
Deloitte LLP |
Los Angeles, CA |
No Response |
|
EadiePayne, LLP |
Riverside, CA |
No Response |
|
Eide Bailly LLP |
Rancho Cucamonga, CA |
No Response |
|
Ernst & Young LLP |
Sacramento, CA |
No Response |
|
Fechter & Company, Certified Public Accountants |
Sacramento, CA |
No Response |
|
Gilbert CPAs |
Sacramento, CA |
No Response |
|
Gruber and Lopez, Inc. |
Newport Beach, CA |
No Response |
|
James Marta & Company LLP |
Sacramento, CA |
No Response |
|
Jeanette L. Garcia & Associates |
San Bernardino, CA |
No Response |
|
John Waddell & Company |
Sacramento, CA |
No Response |
|
Lance, Soll & Lunghard |
Brea, CA |
Undeliverable |
|
Macias, Gini & O’Connell, LLP |
Los Angeles, CA |
No Response |
|
Mann, Urrutia, Nelson, CPA’s & Associates LLP |
Roseville, CA |
No Response |
|
Marcum LLP |
Costa Mesa, CA |
No Response |
|
Mayer Hoffman McCann, P.C. |
Irvine, CA |
No Response |
|
Michael P. Burger CPA |
Needles, CA |
No Response |
|
Moss Adams LLP |
Irvine, CA |
No Response |
|
Nigro & Nigro, PC |
Murrieta, CA |
No Response |
|
Pun Group LLP |
Santa Ana, CA |
No Response |
|
RSM US LLP |
Coral Gables, FL |
Undeliverable |
|
Shawn Washington Accountancy Corporation |
Riverside, CA |
No Response |
|
SingerLewak |
Riverside, CA |
Undeliverable |
|
Proposer Name |
Location |
Total Quoted Amount |
|
Smith Marion & Co., Inc. |
Redlands, CA |
No Response |
|
Soren McAdam LLP |
Redlands, CA |
No Response |
|
Spafford and Landry, Inc. |
Redlands, CA |
No Response |
|
Swenson Corporation |
Rancho Cucamonga, CA |
No Response |
|
SD Mayer and Associates, LLP |
San Francisco, CA |
No Response |
|
Teaman, Ramirez & Smith, Inc. |
Riverside, CA |
No Response |
|
BCA Watson Rice Western Region LLP |
Torrance, CA |
No Response |
|
Thomas & Company, CPA, PA |
Hollywood, FL |
No Response |
After evaluating the proposals, ATC determined that Rogers, Anderson, Malody & Scott, LLP’s cost effectiveness and existing track record best met the needs of the County. Proposers were informed of the intent to award and no appeals were received.
Purchasing supports this competitive procurement based on the informal proposals solicited for the independent auditing services for the Successor Agency.
REVIEW BY OTHERS
This item has been reviewed by Auditor-Controller/Treasurer/Tax Collector (Denise Mejico, Chief Deputy Auditor, 382-3183) on August 25, 2026; County Counsel (Daniella V. Hernandez, Deputy County Counsel, 387-5455) on August 7, 2026; Purchasing (Jessica Barajas, Supervising Buyer, 387-2065) on August 13, 2026; and County Finance and Administration (Paul Garcia, Administrative Analyst, 387-4205) on September 9, 2026.