CITY OF ALAMEDA
SINGLE AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2025
EXHIBIT 11
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CITY OF ALAMEDA
SINGLE AUDIT REPORT
For The Year Ended June 30, 2025
TABLE OF CONTENTS
Page
Schedule of Findings and Questioned Costs .............................................................................. 1 Section I – Summary of Auditor’s Results ......................................................................... 1 Section II – Financial Statement Findings .......................................................................... 2 Section III – Federal Award Findings and Questioned Costs ............................................. 2 Schedule of Expenditures of Federal Awards ............................................................................ 3 Notes to the Schedule of Expenditures of Federal Awards ....................................................... 5 Independent Auditor’s Report on Internal Control Over Financial Reporting and Report on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................... 7 Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance …… 9
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CITY OF ALAMEDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For The Year Ended June 30, 2025
SECTION I – SUMMARY OF AUDITOR’S RESULTS
SECTION I—SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP Unmodified Internal control over financial reporting:
• Material weakness(es) identified? Yes X No
• Significant deficiency(ies) identified? Yes X
None
Reported
Noncompliance material to financial statements noted? Yes X No Federal Awards
Internal control over major federal programs:
• Material weakness(es) identified? Yes X No
• Significant deficiency(ies) identified? Yes X
None
Reported
Type of auditor’s report i
ssued on compliance for major
federal programs: Unmodified
Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Yes X No
Identification of major program(s):
Assistance
Listing
Number(s) Name of Federal Program or Cluster
11.473
Office for Coastal Management
14.239 HOME Investment Partnerships Program
Dollar threshold used to distinguish between type A
and type B programs: $750,000
Auditee qualified as low-risk auditee?
X Yes No
1 SECTION II – FINANCIAL STATEMENT FINDINGS
Our audit did not disclose any significant deficiencies, material weaknesses or instances of noncompliance material to the basic financial statements. We have also issued a separate Memorandum on Internal Control dated December 31, 2025, which is an integral part of our audits and should be read in conjunction with this report.
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Our audit did not disclose any findings or questioned costs required to be repo rted in accordance with Uniform Guidance.
2 CITY OF ALAMEDA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Year Ended June 30, 2025
Federal Pass-Through Pass-Throu gh
Federal Grantor/ Assistance Listin g Identifying To Federal Pass-Through Grantor/Program or Cluster Title Number Number Subreci pients Ex penditures U.S. Department of Commerce
National Oceanic Atmosphere Administration Pass Through Program From:
National Fish and Wildlife Foundation
Office for Coastal Management
National Coastal Resilience Fund 2022 11.473 NA22NOS4730114 $252,262 Total U.S. Department of Commerce 252,262
Department of Housing and Urban Development Direct Programs:
CDBG -Entitlement Grants Cluster
Community Development Block Grants/ Entitlement Grants 14.218 Subgrants $329,203 329,203
Program Expenditures 433,446
Loan Program Unexpended Cash Balance 608,852
Loan Program Balance, Beginning of Year 2,192,679
CDBG -Entitlement Grants Cluster subtotal 329,203 3,564,180 Subtotal Department of Housing and Urban Development Direct Programs 3,564,180 Department of Housing and Urban Development Pass-Through Program from:
County of Alameda
HOME Investment Partnerships Program 14.239
Program Expenditures M24DC060001 14,060
Loan Program Balance, Beginning of Year M24DC060001 7,301,805 HOME ARP M24DC060001 25,000
Subtotal Department of Housing and Urban Development Pass-Through Program 7,340,865 Total U.S. Department of Housing and Urban Development 329,203 10,905,045 Department of Justice Direct Program:
Public Safety Partnership and Community Policing Grants 16.710 10,066 Total U.S. Department of Justice 10,066
Department of Transportation Pass-Through Program from:
State of California, Department of Transportation
Highway Planning and Construction (Federal-Aid Highway Program) 20.205 Clement Avenue Complete Streets CML-5014(046) 1,999,573 Central Avenue Safety Improvements ATPL-5014(047) 590,392 Total U.S. Department of Transportation 2,589,965
Department of the Treasury Direct Program:
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 1,432,919 6,239,119 Total U.S. Department of the Treasury 1,432,919 6,239,119 U.S. Environmental Protection Agency Pass-Through Program From:
Association of Bay Area Governments
National Estuary Program 66.456 98T45901 69,213
Total U.S. Environmental Protection Agency 69,213
Department of Homeland Security Direct Program:
Homeland Security Grant Program (HSGP) 97.067 35
Assistance to Firefighters Grant 97.044 108,587
Subtotal Department Homeland Security Direct Program: 108,622 Department of Homeland Security Pass-Through Programs From:
California Governor's Office of Emergency Services
BRIC: Building Resilient Infrastructure and Communities 97.047 LPDM22-PJ0002 965,109 Subtotal Department Homeland Security Pass-Through Programs 965,109 Total U.S. Department of Homeland Security 1,073,731
Total Expenditures of Federal Awards $1,762,122 $21,139,401 See Accompanying Notes to Schedule of Expenditures of Federal Awards 3 This Page Left Intentionally Blank
CITY OF ALAMEDA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For The Year Ended June 30, 2025
NOTE 1 – REPORTING ENTITY
The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City of Alameda, California, a nd its component units as disclosed in the notes to the Basic Financial Statements, except for federal awards of the Alam eda Municipal Power (AMP) Enterprise Fund. Federal awards expended by AMP, if any, are excluded fro m the Schedule and are subject to a separate Single Audit.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred.
NOTE 3 – INDIRECT COST ELECTION
The City has elected not to use the 10% (October 2023 Revision) or the 15% (April 2024 Revision) de minimis indirect cost rate allowed under the Uniform Guidance.
NOTE 4 – OUTSTANDING LOANS OF FEDERAL FUNDS AT JUNE 30, 2025 The following loan programs balances and transactions relating to these programs are included in City’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditu res presented in the Schedule. Th e balance of loans outstanding at June 30, 2025 consists of the following:
CFDA
Number Program Name
Outstanding Balance
at June 30, 2025
14.218 Community Development Block Grants/Entitlement Grants $2,039,234
14.239 HOME Investment Part nerships Program 7,312,151
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INDEPENDENT AUDITOR’S REPORT ON
INTERNAL CONTROL OVER FINANCIAL REPORTING
AND REPORT ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Members of the City Council
City of Alameda, California
We have audited, in accordance wi th the auditing standards generall y accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United Stat es, the financial statements of the governmental activities, the business-type activities, each major fund , and the aggregate remain ing fund information of the City of Alameda (City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 31, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial st atements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or opera tion of a control does not allow management or employees, in the normal course of performing their a ssigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable poss ibility that a material misstatement of the City’s financial statements will not be prevente d, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important en ough to merit attention by those charged with governance.
Our consideration of internal control was for the lim ited purpose described in the first paragraph of this section and was not designed to identify all deficien cies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 7 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its comp liance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinio n on compliance with thos e provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of no ncompliance or other matters that are required to be reported under Government Auditing Standards.
We have also issued a separate Memorandum on Internal Control da ted December 31, 2025, which is an integral part of our audit and should be read in conjunction with this report.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integr al part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Pleasant Hill, California
December 31, 2025
8 INDEPENDENT AUDITOR'S REPORT
ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE;
AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Members of the City Council
City of Alameda, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Alameda’s (City) co mpliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs fo r the year ended June 30, 2025. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying Schedule of Findings and Questioned Costs.
The City of Alameda’s basic financial statements include the operations of the Alameda Municipal Power (AMP) Enterprise Fund, which received no federal awards during the year ended June 30, 2025. Our audit, described below, did not include the operations of AMP, because AMP is subject to a separate audit of compliance.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025.
Basis for Opinion on Each Major Federal Program
We conducted our audit of complian ce in accordance with auditing stan dards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requi rements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our au dit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of cont racts or grant agreements applicable to the City’s federal programs.
9 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assuran ce about whether material noncompliance with the compliance requirements referred to above occurred , whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and th erefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance w ill always detect material noncompliance when it exists. The ri sk of not detecting material nonc ompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal cont rol. Noncompliance with the compliance requirements referred to above is considered mate rial, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a r easonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred t o
above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the Ci ty’s internal control over comp liance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guid ance, but not for the purpose of expressing an opinion on the effec tiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management
or employees, in the normal cour se of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance w ith a type of compliance requirement of a federal program will not be prevented, or det ected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet impo rtant enough to merit attention by those charged with governance.
10 Our consideration of internal control over complia nce was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies i n internal control over compliance. Given th ese limitations, during our audit we did not identify any deficiencies in internal control over comp liance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expres sing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the resu lts of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the gove rnmental activities, the business-type activities, each major fund, and the aggregate remainin g funds information of the City as of and for the year ended June 30, 2025, and the related notes to the financial stat ements, which collectively co mprise the City’s basic financial statements. We issued our report ther eon dated December 31, 2025, which contained unmodified opinions on those financial statements. Our audit was performed fo r the purpose of forming opinions on the financial statements that collectiv ely comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented fo r purposes of additional analysis as required by the Uniform Guidance and is not a required part of th e basic financial statements. Such information is the responsibility of management and was derived from and re lates directly to the underlying accounting and other records used to prep are the basic financial st atements. The information has been subjected to the auditing pr ocedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such inform ation directly to the underlying accounting and other reco rds used to prepare the basic fina ncial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United St ates of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respect s in relation to the basic financial statements as a whole.
Pleasant Hill, California
March 26, 2026
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