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Enclosed is the final copy of the Corrective Action Plan (CAP) and Auditor General's Assessment for the Attestation-Assurance Report on the Wayne County Sheriff's Office, Assessment for the Vehicle Fleet Operations Report dated May 28, 2014, DAP No. 2013-57-012. The report was accepted by the Audit Committee at its meeting held on June 10, 2014, and formally received by the Wayne County Commission on June 19, 2014.

We are pleased to inform you that management and staff from the Wayne County Sheriff's Office (WCSO) Vehicle Fleet Operations 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.