# California eProcure #R005840

California State Lottery Commission seeks CPA firms for financial auditing and related services

**Posted:** September 16, 2026
**Respond By:** October 16, 2026
**Identifier:** R005840
**NAICS:** 541211

The California State Lottery Commission is seeking proposals from qualified certified public accountant (CPA) firms to provide comprehensive financial auditing and related services for the Lottery.
- Government Buyer:
  - California State Lottery Commission
  - Procurement Services and Support Office
  - Information Security Office (ISO)
  - Finance Division
- OEMs and Vendors:
  - No specific OEMs or product manufacturers are named; this is a service-based solicitation for CPA firms.
  - IGT Global Solutions Corporation is referenced as the gaming system OEM in Lottery operations, but not as a vendor for this opportunity.
- Products/Services Requested:
  - Annual financial statement audit services, including year-end audits, quarterly reviews, and internal audits
  - Agreed-upon procedure engagements for Mega Millions and Powerball reporting
  - Completion and submission of a Generative AI Impact Assessment Form for any AI solutions used in contract deliverables
  - Review and preparation of ADA-compliant financial statements
  - Management letters on internal controls and audit discussions
- Unique or Notable Requirements:
  - Compliance with Government Code §8880.46.5 and AICPA/GASB standards
  - Lead Partner must have at least 10 years of CPA experience
  - Mandatory partner rotation policy
  - Adherence to California State Lottery security and confidentiality standards
  - Any use of Generative AI must be assessed for security, compliance, and data handling, with outputs owned by the Lottery
  - Deliverables must be ADA-compliant
  - Estimated annual budget for audit services is $235,000
  - Attachments include detailed instructions, financial statements, and scenario documents for bidders
- Lottery Operations Context:
  - Lottery sales approach $9 billion annually, with major products including Scratchers, Powerball, and Mega Millions
  - The Lottery operates under a long-term contract with IGT Global Solutions Corporation for gaming system services
  - Financial statements and annual reports provide context for audit scope and requirements

### Description

The California State Lottery Commission is soliciting proposals from qualified certified public accountant (CPA) firms to provide financial auditing and related services. The selected contractor will conduct annual audit-related services pursuant to Government Code §8880.46.5. The contract term is three years with an option to extend for two additional one-year periods under the same terms and conditions. The solicitation includes detailed requirements and multiple attachments for prospective bidders.

[View original listing](https://caleprocure.ca.gov/event/0850/0000040206)