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Enclosed is our final copy of the Office of Legislative Auditor General's follow-up review report on the Departments of Public Services, Personnel/Human Resources, and Management & Budget, Allocation of Salaries and Fringe Benefits. Our report is dated, July 18, 2012; DAP No. 2012-57-006. The contents of this final report did not substantially change from the draft report previously issued. The report was accepted by the Audit Committee at its meeting held on Thursday, October 4, 2012, and formally received by the Wayne County Commission on October 18, 2012.

We are pleased to inform you that officials and staff in the Departments of Public Services, Personnel/Human Resources, and Management & Budget offered their full and complete cooperation during the review. If you have any questions, concerns, or desire to discuss the report in greater detail, we would be happy to do so at your convenience. This report is intended for your information and should not be used for any other purposes.