The North Carolina Office of the State Auditor initiated an investigative audit in response to multiple allegations received regarding the Town of Fremont (Town). The results of our investigative audit of the Town found a total of eight findings including violations of Town policy, State law and Federal tax law.

These findings included:

(1) The former Town Administrator and former Mayor improperly used Town property by allowing two individuals to reside in Town Hall for approximately six months.

(2) The Town did not report to the Internal Revenue Service $235,013 of employee compensation paid to the former Town Administrator and former Payroll Clerk for services performed from 2014 through 2021.

(3) The Town’s former Payroll Clerk paid herself and two other employees for more holiday time than they earned. The total overpayment was $14,268 during the period January 2014 – December 2021.

(4) The Town did not ensure that the compensation for the former Town Administrator and the former Payroll Clerk was authorized and accurate. As a result, there is no assurance that over $500,000 in compensation over a seven-year period was accurate.

Please see the report for more information.

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