A. Let's start with the fleas. They need to be treated, as they can (and usually do) cause tapeworms, not to mention that you can pretty quickly have an infestation in your house. Your vet can help treat them. There is a drug called Capstar that's very effective in getting active fleas to leave the animal, and then on-going treatment usually involves a topical product like Frontline.
Contact with raccoons is dangerous for a number of reasons. They can have rabies, and they can transmit that to cats (and ultimately to people). They also have a very unique and serious parasite called Baylis ascaris which causes severe neurologic disease in people. And they can get feline panleukopenia and canine distemper, so I would definitely discourage any contact between your cat and raccoons.
As far as these brown carcasses, I'm sorry but I just don't know what those could be. If you request a consult you can show us some pictures and perhaps we'll be able to identify them for you.
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