Certified Public Accountancy Services for Public Guardian and Public Administrator Programs in San Mateo County

Certified public accountancy services are needed to support the Public Administrator and Public Guardian programs with preparation and filing of tax returns for decedents, conserved persons, and other cases under the program’s jurisdiction. Services may include gathering and reviewing financial records, preparing federal and state individual income tax returns, identifying filing requirements and deadlines, coordinating with program staff on documentation, and ensuring compliance with applicable tax laws and reporting obligations.

The County seeks a qualified Certified Public Accountant (CPA) firm to provide tax compliance, tax return preparation, filing support, and related tax consultation services for matters administered by the County’s Public Administrator and Public Guardian Programs.

The Contractor will provide tax-related services for conserved persons, decedents’ estates, trusts, and other persons or entities for which the County holds legal authority or responsibility. Services will be performed only upon County referral or written authorization. The County does not guarantee a minimum number of assignments, tax returns, billable hours, or total compensation under any resulting agreement.

Return preparation and filing

The Contractor shall prepare, review, and support the filing of County-authorized tax returns, including:

• Individual Returns - Prepare federal and California individual income tax returns, including final returns for decedents and returns for conserved persons.
• Fiduciary and Trust Returns - Prepare federal and California fiduciary and trust income tax returns.
• Specialized Returns (when authorized) - Prepare estate, gift, business, or out-of-state returns only when specifically authorized in writing by the County.
• Corrective and Prior-Year Returns - Prepare prior-year, delinquent, amended, superseding, protective, or otherwise corrective returns when required by case circumstances.
• Extensions - Prepare extensions of time to file, including identifying estimated payments needed to reduce potential interest or penalties.
• Filing Method - File returns electronically when allowed and feasible.

Tax Research, Analysis, and Advisory Services

The Contractor shall provide tax research and advisory services necessary to support Public Administrator and Public Guardian operations [...]. Provide recommendations on tax consequences of investment sales, including capital gains implications, depreciation recapture, and other relevant tax impacts.

Review and authorization

Before filing any return, the Contractor shall provide the County with:

1. A complete draft of the return;
2. A concise summary of the return; and
3. A list of required signatures, authorizations, elections, estimated payments, refunds, and material assumptions.

Reporting, training and records

The Contractor shall provide a secure weekly status report during the tax-filing season and at another frequency designated by the County during the remainder of the year. [...] At least once annually, the Contractor shall provide a tax-season readiness training for designated Public Guardian and Public Administrator staff. [...] The Contractor shall retain all case-related records, workpapers, supporting documentation, and electronic records created or received in performing services under this Agreement for at least seven (7) years after final payment or closure of the applicable Public Administrator or Public Guardian case, whichever is later.

Submission

Proposals must be electronically received by **12:00 am, on Friday, November 13, 2026** via eProcurement system. Allow sufficient time for the upload to complete by the Due Date and Time. Partial uploads will automatically terminate, and proposals will be rejected. The eProcurement system submission time will be the official submission time. Organizations or individuals interested in responding to this solicitation must register online with the County of San Mateo at https://procurement.opengov.com/portal/smcgov

Include the proposer name and the RFP title and number in each filename. PDF format is preferred.

Minimum qualifications (response required)

• CPA Firm Licensure Information.
• License Violations and Disciplinary Actions.
• The proposer must have provided, for at least four of the last seven years, tax preparation and tax compliance services involving individual, fiduciary, trust, estate, decedent, conservatorship, guardianship, probate, or comparable complex fiduciary tax matters.
• Vendors must have an active registration in the System for Award Management (SAM.gov) at the time of proposal submission and maintain an active registration throughout the term of any resulting agreement.

Local preference

The County of San Mateo has adopted a Procurement Preference for Local Businesses Ordinance (County Ord. Code Ch. 2.89.)

Anticipated Contract Award Date

January 1, 2027