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File #: 2024-398    Version: 1 Name:
Type: Resolution Status: New Business
File created: 11/15/2024 In control: Board of Directors Workshop Meeting
On agenda: 12/11/2024 Final action:
Title: Approval of Audit and Related Draft Financial Reports Pertaining to the Fiscal Year Ended June 30, 2024
Sponsors: Nicolette Bateson
Indexes: Finance
Attachments: 1. 6A 1 FY 2024 Annual Audit Financial Update.pdf, 2. 6A 1.2 Baker Tilly Audit Presentation 2024 by Jodi Dobson.pdf, 3. 6A 1.3 GLWA FY 2024 Reporting and Insights Audit Results - Draft 12.3.24.pdf, 4. 6A 1.4 GLWA Informal Management Comments Summary FY2024.pdf, 5. 6A 1.6 FY 2024 Annual Audit & Financial Results.pdf, 6. 6A 1.7 FY 2024 Key Takeaways - One Pager.pdf, 7. 6A 1.8 GLWA FY 2024 ACFR DRAFT 12.2.24.pdf, 8. 6A 1.9 GLWA Single Audit 6.30.2024 - DRAFT 12.2.24.pdf
Title
Approval of Audit and Related Draft Financial Reports Pertaining to the Fiscal Year Ended June 30, 2024
Body

Agenda of: December 11, 2024
Item No.: 2024-398
Amount: Not Applicable

TO: The Honorable
Board of Directors
Great Lakes Water Authority

FROM: Suzanne R. Coffey, P.E.
Chief Executive Officer
Great Lakes Water Authority

DATE: December 11, 2024


RE: Approval of Audit and Related Draft Financial Reports Pertaining to the Fiscal Year Ended June 30, 2024

MOTION

Upon recommendation of Nicolette N. Bateson, Chief Financial Officer/Treasurer, the Board of Directors (Board) of the Great Lakes Water Authority (GLWA), approves the reports pertaining to the Fiscal Year Ended June 30, 2024 Financial Audit (the FY 2024 Annual Comprehensive Financial Report, FY 2024 Single Audit Act Compliance Report, and FY 2024 Independent Auditor's Communication with those Charged with Governance) and authorizes staff to proceed with filing the annual audit reports prior to the due date with the state of Michigan; and authorizes the CEO to take such other action as may be necessary to accomplish the intent of this vote.



BACKGROUND
Annually, the Great Lakes Water Authority (GLWA) prepares an Annual Comprehensive Financial Report (ACFR) and Schedule of Expenditures of Federal Awards (SEFA) in accordance with financial accounting standards and federal guidelines. Baker Tilly US LLP (Baker Tilly) has been engaged to perform the GLWA annual financial audit and issue an opinion as to whether the financial statements are fairly stated in accordance with accounting standards for fiscal years ending 2022, 2023 and 2024.

With GLWA's reports nearly complete, the next step is review by the GLWA Board of Directors and requested approval to proceed with filing the report with the Michigan Department of Treasury. It should also be noted that staff will file those reports and related information with other parties such as the federal clearingh...

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