AUDITING SERVICES

2026-11-03

1 . The District is requesting annual audits for a period of three ( 3 ) years , and the District may elect to renew for up to two ( 2 ), one ( 1 ) year renewal options for a maximum total of five ( 5 ) years of all District funds and account groups under the jurisdiction of the Fremont Unified School District , including the COIL ( Circle of Independent Learning ) Charter School . The Auditor shall conduct an audit in accordance with : a . Auditing standards generally accepted in the United States of America . b . Government Auditing Standards , also known as the Yellow Book , which contains standards for audits of government organizations , programs , activities and functions published by the United States Government Accountability Office (“ GAO ”). c . Federal audit regulations means Part 200 of Title 2 of the Code of Federal Regulations - Uniform Administrative Requirements , Cost Principles and Audit Requirements for Federal Awards ( which superseded OMB Circular A - 133 ) including standards for attaining consistency and uniformity in the audits of governments and organizations expending federal awards . d . Standards and procedures for audits of California K - 12 local educational agencies . 2 . Prepare and submit one ( 1 ) copy to the District of the preliminary draft of the findings and recommendations , the status of prior year findings and recommendations , material weaknesses identified as a result of an evaluation of the internal control system , a summary of all instances of noncompliance with federal and state compliance requirements , and an identification of total amounts questioned , if any , for each federal financial assistance program no later than November 15th of each fiscal year prior to conducting an exit conference for the audit . 3 . Conduct an exit conference with the Assistant Superintendent of Business Services or designee and other potential District team members to review and discuss the preliminary draft findings . 4 . Prepare and submit copies , as requested , to the District of the final audit report no later than December 1st of each fiscal year prior to filing with appropriate agencies ...

California

2026-03-27