Title
Adopt a Resolution to Accept the Single Audit Report and Receive and File the Memorandum on Internal Control and Required Communications for the City of San Leandro for the Fiscal Year Ending June 30, 2025
Staffreport
CITY COUNCIL PRIORITY
* Fiscal Sustainability and Transparency
SUMMARY
Adoption of a Resolution accepting the Single Audit Report and receive and file the Memorandum on Internal Control and Required Communications for the City of San Leandro for the fiscal year ending June 30, 2025.
RECOMMENDATION
Staff recommend that the City Council adopt a Resolution accepting the Single Audit Report and receive and file the Memorandum on Internal Control and Required Communications for the fiscal year ended June 30, 2025.
BACKGROUND
The City's independent auditors, Maze and Associates, completed the audit of the City's FY 2025 financial records and issued the Single Audit Report. Due to the timing of federal grant reporting deadlines, the Single Audit Report is issued separately from the City's Annual Comprehensive Financial Report (ACFR). The report was prepared in accordance with the requirements of the Governmental Accounting Standards Board requirements and Government Auditing Standards.
Because the Single Audit represents the final phase of the overall audit process, the auditors have also issued the Memorandum on Internal Control and the Required Communications.
These documents are key components of the City's year-end financial reporting requirements. To present the ACFR and other independent auditor reports to the City Council as expeditiously as possible, the Single Audit Report, Memorandum on Internal Controls, and Required Communications were not included in the materials provided to the Council in February 2026. Instead, these items were deferred until the final versions were completed in April 2026.
ANALYSIS
The reports described below are required annually as part of the City's audit process.
Single Audit Report
This report is re...
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