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Enclosed is our final copy of the Office of Legislative Auditor General's Financial Assessment - Limited Review report for Health Choice of Michigan's audited financial statements for the fiscal year ended September 30, 2010. Our report is dated May 6, 2011; DAP No. 201 1-57-907. The contents of this report did not change from the draft report previously issued. The draft report was accepted by the Audit Committee at its meeting held on Tuesday, June 28, 201 1 and fonnally received by the Wayne County Commission on July 12, 2011.

We are pleased to inform you that officials from the Patient Care Management System, HealthChoice of Michigan and the Department of Health & Human Services 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 repo11 is intended for your information and should not be used for any other purpose.