Throughout the receivership, the accounting system and personnel improved. By the end of the receivership, account analyses were prepared on a regular basis, the general ledger closed on a monthly basis, billings were timely, monthly bank reconciliations were prepared, interfund accounts were balanced, and reliable financial information was provided to Ecorse management and the Receiver. Problems with grants resulting in disallowed costs at the inception of the receivership were eliminated through the Controller’s efforts.

The significant internal control concerns of the 26th District Court observed at the inception of the receivership were resolved through the City Controller’s and Court efforts and the acquisition of a new computer. Cash receipts were deposited with the Ecorse Treasurer and periodically recorded on the general ledger. The Court bank accounts were closed.

By the end of the receivership, the outside audit fees, which included a substantial component of accounting assistance due to the poor condition of the accounting records, had been reduced from $148,500 paid for the 1986 fiscal year audit, to approximately $55,000. The substantial reduction in fees is largely attributed to the improvements in the condition of the accounting records through the efforts of the City’s Controller.