County of San Mateo, Defined Contribution Plan Audit Services

CASan Mateo CountycountyLegal & Financial
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Bid Number
236572
Open Date
Feb 10, 2026
Close Date
--
Status
Closed

Description

The County sponsors a voluntary defined contribution (DC) retirement program alongside its mandatory defined benefit (DB) retirement plan. The DB assets total almost $1 billion as of 12/31/2025 and consists of five plans:&sect;457 Voluntary Plan, $946 million&sect;401a Mandatory Plan, $22 million&sect;457 OBRA Plan, $17 million&sect;401a OBRA Plan (closed), $8 million&sect;401a Money Purchase Plan, $5 millionTOTAL, $998 millionThe number of participants in each plan are as follows. Note that some participants are eligible and are participating in multiple plans.&sect;457 Voluntary Plan, 9,762&sect;401a Mandatory Plan, 1,245&sect;457 OBRA Plan, 3,098&sect;401a OBRA Plan (closed), 2,219&sect;401a Money Purchase Plan, 49TOTAL, 16,373The intended scope of the DC plan audits includes the following:Financial Reporting &amp; Statement Audit:&nbsp;Verification of the plan's financial accuracy, including the statement of net assets available for benefits and changes in net assets.Participant Data &amp; Eligibility Testing:&nbsp;Review of participant data such as enrollment, birth dates, and hire dates for eligibility compliance.<span data-processed="

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Added Jul 6, 2026 | ID: 42964293

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