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File #: 2025-403    Version: 1 Name:
Type: Report Status: Referred to Full Board
File created: 11/25/2025 In control: Board of Directors Workshop Meeting
On agenda: 12/10/2025 Final action:
Title: Approval of Audit and Related Financial Reports Pertaining to the Fiscal Year Ended June 30, 2025
Sponsors: Nicolette Bateson
Indexes: Finance
Attachments: 1. 6A 1 FY 2025 Annual Audit Financial Update.pdf, 2. 6A 1.2 Baker Tilly FY 2025 GLWA Audit Presentation.pdf, 3. 6A 1.3 Great Lakes Water Authority AUD 06-30-2025 - Audit Results - DRAFT 11.25.25.pdf, 4. 6A 1.4 GLWA Informal Management Comments Summary.pdf, 5. 6A 1.5 Gen-07.FY 2025 Annual Audit & Financial Results.pdf, 6. 6A 1.6 One-Pager Series FY 2025 Key Takeaways.pdf, 7. 6A 1.7 FY 2025 GLWA Annual Comprehensive Financial Report, 8. 6A 1.8 GLWA Single Audit 06-30-2025 - Report on Federal Awards - DRAFT 12.1.25
Title
Approval of Audit and Related Financial Reports Pertaining to the Fiscal Year Ended June 30, 2025
Body

Agenda of: December 10, 2025
Item No.: 2025-403
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 10, 2025


RE: Approval of Audit and Draft Financial Reports Pertaining to the Fiscal Year Ended June 30, 2025

MOTION

Upon recommendation of Nicolette N. Bateson, Chief Financial Officer/Treasurer, the Board of Directors (Board) of the Great Lakes Water Authority (GLWA),
A. Receives the reports pertaining to the Fiscal Year Ended June 30, 2025 Financial Audit including the FY 2025 Annual Comprehensive Financial Report, FY 2025 Report on Federal Awards, and FY 2025 Independent Auditor's Communication with those Charged with Governance,
B. Authorizes staff to proceed with filing the annual audit reports prior to the due date with the state of Michigan; and
C. authorizes the CEO to take such other action as may be necessary to accomplish the intent of this vote.


BACKGROUND
GLWA's By-laws, ARTICLE XII, Section 2 states the following.

The Board shall obtain an annual audit of the GLWA's financial statements by an independent certified public accountant and report on the audit and auditing procedures in accordance with state law and generally accepted government auditing standards, as well as federal grant compliance audit requirements. The Board shall furnish at least two copies of the annual audit to each Incorporating Municipality. The audited financial statements shall be posted on the GLWA's website. In addition, the audited financial statements shall be filed with the Michigan Department of Treasury upon approval of the GLWA Board.

Annually, the Great Lakes Water Authority (GLWA) prepares an Annual Comprehensive Financial Report (ACFR) and the Report on Federal Awards in accorda...

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