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Enclosed is our final copy of the Office of Legislative Auditor General's Financial Assessment - Attestation Review report for the Wayne County Employees' Retirement System - Defined Benefit Plan audited financial statements for the fiscal year ended September 30, 2011 and 2010. Our report is dated June 4, 2012; DAP No. 2012-57-901. The report was accepted by the Audit Committee June 21, 2012, and formally received by the Wayne County Commission on July 12, 2012.

We are pleased to inform you officials from the Wayne County Employees' Retirement System provided their full cooperation. If you have any questions, concerns, or desire to discuss the 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.