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Enclosed is our final copy of the Corrective Action Plan (CAP) and Auditor General's Assessment for the Operational Assessment Review on the Wayne County Department of Health and Human Services, Environmental Health Section, Smoking Reduction Program. The report is dated November 9, 2012; DAP No. 2012-57-813. The report was accepted by the Audit Committee at its meeting held on December 6, 2012 and formally received by the Wayne County Commission on December 20, 2012.

We are pleased to inform you that management and staff in the Department of Health and Human Services offered their full and complete cooperation during the 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.