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Enclosed is our final copy of the Office of Legislative Auditor General's Operational Attestation Engagement on the Wayne County Department of Children and Family Services - Division of Community Corrections, Alternative Work Force. Our report is dated July 13, 2012; DAP No. 2011-57-853. The contents of this final report did not change from the draft report previously issued. The report was accepted by the Audit Committee on July 26, 2012, and formally received by the Wayne County Commission on August 16, 2012.

We are pleased to inform you that management and staff of Department of Children and Family Service - Division of Community Corrections, Alternative Work Force, provided their full cooperation during our review. 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.