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Enclosed is our final draft copy of the Office of Legislative Auditor General's Financial Assessment - Limited Review report on the Detroit-Wayne County Community Mental Health Agency's (D-WCCMHA) audited financial statements for the fiscal year ended September 30, 2010. Our report is dated June 1, 2011; DAP No. 2011-57-900. The contents of this report did not change significantly from the draft report previously issued. The report was accepted by the Audit Committee at its meeting held on August 23, 2011 and formally received by the Wayne County Commission on September 1, 2011.

We are pleased to inform you that officials from the D-WCCMHA and the Department of Health & Human Services provided their full cooperation. If you have any questions, concerns, or desire to discuss this 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 purpose.