CITY OF FREMONT
S
ingle Audit Report
F
or the Year Ended June 30, 2023
CITY OF FREMONT
Single Audit Report
For the Year Ended June 30, 2023
Table of Contents
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards ............................................................. 1
Independent Auditor’s Report on Compliance For Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance .................................. 3
Schedule of Expenditures of Federal Awards ............................................................................................... 7
Notes to the Schedule of Expenditures of Federal Awards ........................................................................... 8
Schedule of Findings and Questioned Costs ................................................................................................. 9
Corrective Action Plan ................................................................................................................................ 12
Summary Schedule of Prior Audit Findings ............................................................................................... 13
www.mgocpa.com Macias Gini & O’Connell LLP
2121 N California Blvd. Suite 750
Walnut Creek, CA 94596
1 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards H
onorable Mayor and Members
of the City Council
City of Fremont, California
W
e have audited, in accordance with the auditing standards generally 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 States (Government Auditing Standards ), the financial statements of the governmental activities, each major fund, and the aggregate remaining fund informati on of the City of Fremont, California (City), as of and for the year ended June 30, 2023, 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 28, 2023.
Rep
ort 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 statements, 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 d
eficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned 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 possibility that a material misstatement of the entity’s financial statements will not be prevented, 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 enough to merit attention by those c harged with governance.
O
ur consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or signifi cant 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.
Rep
ort 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 compliance 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 opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express suc h an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
2 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 entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance wi th Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Wa
lnut Creek, California
December 28, 2023
www.mgocpa.com Macias Gini & O’Connell LLP
2121 N California Blvd. Suite 750
Walnut Creek, CA 94596
3 Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance H
onorable Mayor and Members
of the City Council
City of Fremont, California
Rep
ort on Compliance for Each Major Federal Program
O
pinion on Each Major Federal Program
W
e have audited the City of Fremont , California’s (City) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Suppleme nt that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2023. 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.
I
n 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, 2023.
B
asis for Opinion on Each Major Federal Program
W
e conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Audit Standards issued by the Comptroller General of the United States ( Government Audit Standards ); and the audit requirements of Title 2 U.S. Code of Federal Regulation Part 200 , Uniform Administrative Requirements, Costs Principles, and Audit Requiremen ts for Fe deral 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.
W
e are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compl iance 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
M
anagement is responsible for compliance wi th the re quirements 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 contracts or grant agreements applicable to the City’s federal programs.
4 Auditor’s Responsibilities for the Audit of Compliance Ou
r objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fr aud or err or, 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 therefore is not a guarantee that an audit conducted in accordance with GAAS, Government A uditing St andards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would i nfluence the judgment made by a reasonable user of the report on compliance about the City’s compliance with requirements of each major federal program as a whole.
I
n performing an audit in accordance with GAAS, Government Auditing Standards , and the Un iform 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 desi gn a
nd perform audit procedures responsive to tho se risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an unde rstanding of the City’s internal control over compliance relevant to the audit i n or
der 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 Guidance, but not for the purpose of expressing an opinion of the effectiveness 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 matt ers, 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.
Ot
her Matter
T
he results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2023 -001. Our opinion on each major federal program is not modified with respect to this matter.
Go
vernment Auditing Standards requires the auditor to perform limited procedures on the City’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The City ’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
Rep
ort on Internal Control Over Compliance
Our considerat ion of internal control over compliance 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 materi al weaknesses or sig nificant deficiencies in internal control over complianc e and therefore , material weak nesses or significant deficiencies may exist that were not identified . We did not identify any deficiencies in internal control over compliance that we consider to be mat erial weaknesses. However, as discussed below, we did 5 identify certain deficiencies in internal control over compliance that we consider to be significant deficiencies.
A d
eficiency 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 course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requir ement 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 noncompl iance wit h a type of compliance requirement of a federal program will not be prevented, or detected 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 com pliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficien cy in internal control over complia nce described in t he accompanying schedule of findings and questioned costs as item 2023-001, to be a significant deficiency.
O
ur audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to th e internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The City ’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
T
he purpose of this report on internal control over complia nce is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
R
eport on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fun d, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements.
We issued our report thereon dat ed December 28 , 2023, which contained unmodified opinions on those financial statements. Our audit was pe rformed for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as requir ed by the Uniform Guidance and is not a required part of the basic financial statements. Such i nformation is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain add itional proc edures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
W
alnut Creek, California
March 27, 2024
6 T
he page intentionally left blank
CITY OF FREMONT
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2023
Assistance Grant Identifying Number or Federal Amount Passed to Federal Grantor/Pass-Through Grantor/Federal Program Title Listi ng Number Pass-Through Entity Number Expenditures Subrecipients U.S. Department of Agriculture
Direct Program:
SNAP Cluster:
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 18-7013 27,118 $ - $ Total U.S. Department of Agriculture 27,118 - U.S. Department of Housing and Urban Development
Direct Programs:
CDBG - Entitlement Grants Cluster:
Community Development Block Grants/Entitlement Grants 14.218 B-20 -MC-06-0011 298,105 246,941 Community Development Block Grants/Entitlement Grants 14.218 B-22 -MC-06-0011 979,140 491,680 COVID-19 - Community Development Block Grants/Entitlement Grants 14.218 B-20-MW-06-0011 247,845 - Subtotal CDBG - Entitlement Grants Cluster 1,525,090 738,621 Home Investment Partnerships Program 14.239 M-23-DC-06-0001 254,38 8 75,000 Total U.S. Department of Housing and Urban Development 1,779,478 813,621 U.S. Department of Justice
Direct Program:
Public Safety Partnership and Community Policing Grants 16.710 n/ a 250,000 - Pass-Through Alameda County Sheriff's Office:
Edward Byrne Memorial Justice Assistance Grant Program 16.738 201 9-DJ-BX-0689 13,604 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 202 0-DJ-BX-0777 3,077 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 15P BJA-21-GG-01242-JAGX 1,002 - Total U.S. Department of Justice 267,683 - U.S. Department of Transportation
Pass-Through State of California Department of Transportation:
Highway Planning and Construction 20.205 04-5322 878,433 - Pass-Through California Office of Traffic Safety
Highway Safety Cluster:
National Priority Safety Programs 20.616 PT23031 30,626 - National Priority Safety Programs 20.616 PT22173 7,957 - Subtotal Highway Safety Cluster 38,583 - Total U.S. Department of Transportation 917,016 - U.S. Department of Treasury
Direct Programs:
Volunteer Income Tax Assistance (VITA) Matching Grant Program 21 .009 V13076 55,000 - COVID-19 - Emergency Rental Assistance Program 21.023 n/a 1,284,55 7 - Pass-Through California Business, Consumer Services, and Housin g Agency COVID-19 - Emergency Rental Assistance Program 21.023 21-ERAP-200 13 1,862,677 - Subtotal Emergency Rental Assistance Program 3,147,234 - Total U.S. Department of Treasury 3,202,234 - U.S. Department of Health and Human Services
Pass-Through Alameda County Area Agency on Aging:
Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services 93.043 900111 80,000 - National Family Caregiver Support, Title III, Part E 93.052 900111 84,594 - Aging Cluster:
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 900111 161,920 - COVID-19 - Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 901939 5,105 - Pass-Through Alameda County - Oakland Community Action Partners hip:
477 Cluster:
Community Services Block Grant 93.569 21F-4002 44,194 - Pass-Through Alameda County Behavioral Health Care Services:
Block Grants for Prevention and Treatment of Substance Abuse 93. 959 900111 395,902 - Medicaid Cluster:
Medical Assistance Program:
Pass-Through State of California Department of Health and Human Services:
Targeted Case Management - Linkages 93.778 01-19EVRGRN 148,608 - Targeted Case Management - Community 93.778 01-19EVRGRN 197,753 - Alameda County Health Care Services - Medi-Cal Administrative Activities 93.778 19-96008 684,001 - Pass-Through State of California Department of Aging:
Multipurpose Senior Services Program 93.778 MS-2223-37 422,965 - Subtotal Medicaid Cluster 1,453,327 -
Total U.S. Department of Health and Human Services 2,225,042 - U.S. Department of Homeland Security
Direct Program:
Hazard Mitigation Grant 97.039 001-26000 48,601 - Assistance to Firefighters Grant 97.044 EMW-2020-FG-19137 185,995 - Assistance to Firefighters Grant 97.044 EMW-2021-FG-05855 117,958 - Homeland Security Grant Program 97.067 2021-0081 14,363 - Pass-Through County of Alameda:
Homeland Security Grant Program:
FEMA- CERT 97.067 2018-0054 14,195 -
Subtotal Homeland Security Grant Program 28,558 - Total U.S. Department of Homeland Security 381,112 - Total Expenditures of Federal Awards 8,799,683$ 813,621$ See accompanying notes to the schedule of expenditures of federal awards. 7 CITY OF FREMONT
Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023
8 (1) GENERAL
T
he accompanying S chedule of E xpenditures of F ederal Awards (SEFA) presents the act ivity of the federal award programs of the City of Fremont, California (City). The City’s reporting entity is defined in Note 1 to its basic financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Admini strative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Th e SEF
A includes all federal awards received directly from federal agencies and federal awards passed - through other governmental agencies.
(2
) BASIS OF ACCOUNTING
T
he accompanying SEFA is presented using the modified accrual basis of accounting for grants as described in Note 1 to the City’s basic financial statements. The City did not elect to use the 10% de mi
nimis cost rate as covered in 2 CFR section 200.414 Indirect (F&A) costs.
As a r
esult of the COVID-19 pandemic, many new federal programs have been established and fundi ng ha
s been added to existing federal programs. Expenditures funded from the following acts are denoted by t
he prefix COVID-19 in the federal program title in the SEFA (as applicable):
• C
oronavirus Preparedness and Response Supplemental Appropriations Act • Families First Coronavirus Response Act
• Coronavirus Aid, Relief, and Economic Security Act (CARES Act) • Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) • American Rescue Plan Act (ARP)
(3
) RELATIONSHIP TO THE BASIC FINANCIAL STATEMENTS
E
xpenditures of federal awards are reported in the City’s basic financial statements as expenditures in th e gove
rnmental funds. Federal award expenditures agree or can be reconciled with the amounts reported in the City’s basic financial statements.
(4
) RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
A
mounts reported in the SEFA agree to or can be reconciled with the amounts reported in the related federal financial reports.
CITY OF FREMONT
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2023
9 Section I Summary of Auditor’s Results
F
inancial Statements
Type of auditor’s report issued on whether the financial statements audited were prepared in accordance with U.S.
GAAP:
Unmodified
Internal control over financial reporting:
♦ Material weakness(es) identified? No
♦ Significant deficiency(ies) identified? None reported Noncompliance material to the financial statements noted? No Federal Awards
Internal control over major programs:
♦ Material weakness(es) identified? No
♦ Significant deficiency(ies) identified? Yes
Type of auditor’s report issued on compliance for the major federal programs:
Unmodified
Any audit findings disclosed that are required to be reported in accordance with Uniform Guidance? No
Identification of major federal programs:
Assistance
Listing Numbers Name of Federal Program or Cluster
14.218
20.205
21.023
93.778
Community Development Block Grants/Entitlement Grants
Highway Planning and Construction
Emergency Rental Assistance Program
Medical Assistance Program
Dollar threshold used to distinguish between type A
and type B programs: $750,000
Auditee qualified as a low-risk auditee? Yes
S
ection II Financial Statements Findings
None reported.
CITY OF FREMONT
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2023
10 Section III Federal Awards Findings and Questioned Costs Fi
nding 2023-001 Wa ge Rate Requirements
(Significant Deficiency in Internal Control Over Compliance) P
rogram Identification:
Awar
ding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218
Award Number: B-20-MC-06-0011
Award Year: Fiscal Year Ended June 30, 2021
C
riteria:
Title
29 - Labor Part 5 – Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction (Also Labor Standards Provisions Applicable to Nonconstruction Contracts Subject to the Contract Work Hours and Safety Standards Act), Subpart A – Davis-Bacon and Related Acts Provisions and Procedures §5.5 Contract provisions and related matters. (
a) T
he agency head shall cause or require the contracting officer to insert in full in any contract in excess of $2,000 which is entered into for the actual construction, alteration and/or repair, including painting and decorating, of a public buildin g or public work, or building or work financed in whole or in part from federal funds or in accordance with guarantees of a Federal agency or financed from funds obtained by pledge of any contract of a Federal agency to make a loan, grant or annual contrib ution (except where a different meaning is expressly indicated), and which is subject to the labor standards provisions of any of the acts listed in §5.1, the following clauses (or any modifications thereof to meet the particular needs of the agency, provided, that such modifications are first approved by the Department of Labor):
(1) M
inimum wages. (i) All laborers and mechanics employed or working upon the site of the work (or under the United States Housing Act of 1937 or under the Housing Act of 1949 in the construction or development of the project), will be paid unconditionally and not less often than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages and bona fide fringe benefits (or cash equivalents thereof) due at time of payment computed at rates not less than those contained in the wage determination of the Sec retary of Labor which is attached hereto and made a part hereof, regardless of any contractual relationship which may be alleged to exist between the contractor and such laborers and mechanics. (ii
) (
A) The contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to t he agency that is a party to the contract, but if the agency is not such a party, th e co
ntractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the agency. The payrolls submitted shall set out accurately and completely all of the information required to be maintained under 29 CFR 5.5(a)(3)(i), except that full social security number s an
d home addresses shall not be included on weekly transm ittals. Instead the payrolls shall only need t o i
nclude an individually identifying number for each employee (e.g., the last four digits of the employee ’s so
cial security number).
CITY OF FREMONT
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2023
11 Fi
nding 2023-001 Wa ge Rate Requirements (Continued)
C
ondition:
D
uring our audit of the City’s compliance with the Wage Rate Requirements for the CDBG Program, we selected a statistically valid sample of five certified payroll reports from a population of approximately 31 certified payrolls for the construction pe riod November 9, 2022 through June 21, 2023. We noted that the City did not receiv e the required certified payroll prior to the City authorizing disbursement of funds to the prime contractors for 4 of the items selected.
C
ause of Condition:
T
he City typi cally makes monthly payments to contractors. Although contractors are required to submit certified payrolls on a timely basis, the C ity did not carefully review and verify required documents were received before approval for payment.
Effe
ct:
T
he City, wh o is responsible fo r ov erseeing compliance with the Wage Rate Requirements, did not consistently verify the laborers and mechanics employed by the contractors were paid prevailing wage rates before payment was released to the contractors. There is a risk t hat federal funds may be paid to contractors who do not comply with the Wage Rate Requirements, resulting in unallowable costs.
Qu
estioned Costs:
Qu
estioned costs are the payments made to the contractor during the period, which total $223,435.
Rec
ommendation:
W
e recommen d th at the C ity evaluate the effectiveness of its current internal control policies and procedures. In addition, we recommend that the City establish inte rnal control policies and procedures over withholding payment until the certified payrolls are received.
Vi
ews of Responsible Officials and Corrective Action Plan:
M
anagement’s response is reported in “Corrective Action Plan” included on the next page of this report.
Finance Department
3300 Capitol Avenue, P.O. Box 5006, Fremont, CA 94537-5006 510 494-4610 ph | 510 494-4611 fax | www.fremont.gov
12 Corre
ctive Action Plan
For the Year Ended June 30, 2023
Refe
rence Number: 2023-001
Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218
Award Number: B-20-MC-06-0011
Award Year: Fiscal Year Ended June 30, 2021
Category of Finding: Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control Over Compliance Status: Corrective Action in Progress
Corrective Action Plan: The City concurs with the recommendation. To ensure compliance, the City wil l carefully review and verify the required certified payroll before authorizing payment and disbursement of funds for the federally funded projects.
Responsible Party for Corrective Action Plan: Project managers responsible for federally funded projects Implementation Date of Corrective Action Plan: January 1, 2024
CITY OF FREMONT
Summary Schedule of Prior Audit Findings and Corrective Action Plan For the Year Ended June 30, 2023
13 Financial Statements and Federal Awards Findings
T
here were no financial statements nor federal awards findings for the year ended June 30, 2022.