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Enclosed is our final copy of the Office of Legislative Auditor General's Consulting Report on Budget Sensitive Issues/Review of the County's Comprehensive Annual Financial Report (CAFR) for Fiscal Year 2013. The final report did not change substantially from the draft report. Our report is dated June 20, 2014; DAP No. 2014-57-802. The draft report was accepted by the Audit Committee at its meeting held on Wednesday, July 30, 2014 and formally received by the Wayne County Commission on August 7, 2014.

We are pleased to inform you that officials from the county provided their full cooperation. 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 purpose.