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Enclosed is our final copy of the Office of Legislative Auditor General's Jail Medical Health Services Program Corrective Action Plan and Auditor General's Assessment. Our report is dated November 14, 2011; DAP No. 2011-57-006. 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 December 6, 2011 and formally received by the Wayne County Commission on December 15, 2011.

We are pleased to inform you that officials from the Jail Medical Health Services Program 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.