RE: Wayne County Consulting Project Financial Assessment Phase II

Dear Chairman Woronchak,

Pierce, Monroe & Associates, LLC (PM&A) performed procedures at the request of the Michigan
Department of Treasury (Treasury) on validating the accounting and budgeting systems utilized by the
Charter County of Wayne, Michigan (the County) in support of its Deficit Elimination Plan (DEP).

Attached please find a copy of the final report to receive and file.