Enclosed is the final copy of the Corrective Action Plan (CAP) and Auditor General's Assessment for the Program Performance Review Report on the Wayne County Sheriffs Office (WCSO), Electronic Monitoring Unit (Tether) dated January 29, 2014, DAP No. 2013-57-010. The report was accepted by the Audit Committee at its meeting held on February 26, 2014, and formally received by the Wayne County Commission on March 6, 2014.

We are pleased to inform you that management and staff of the WCSO Electronic Monitoring Unit provided their complete and full cooperation during our review. If you have any questions, concerns, or desire to discuss the CAP and summary 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.