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Enclosed is our final copy of the Office of Legislative Auditor General's Operational Assessment Review on the Wayne County Department of Homeland Security/Emergency Management. Our report is dated January 21, 2011; DAP No. 2010-57-854. The contents of this final report did not change from the draft report previously issued. The report was accepted by the Audit Committee at its meeting held on February 8, 2011 and formally received by the Wayne County Commission on February 17, 2011.

We are pleased to inform you that officials and staff in the Wayne County Department of Homeland Security/Emergency Management 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.