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Enclosed is our final copy of the Office of Legislative Auditor General's Financial Assessment - Limited Review report for the HealthChoice of Michigan's Financial Report, including its audited financial statements and related reports for the fiscal year ended September 30, 2012. Our report is dated October 29, 2013; DAP No. 2013-57-911. The report was accepted by the Audit Committee at its meeting held on November 13, 2013 and formally received by the Wayne County Commission on November 21, 2013.

We are pleased to inform you that officials from the Department of Management & Budget and HealthChoice of Michigan provided their complete and full cooperation during our 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 purpose.