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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 Report on the Department of Homeland Security/Emergency Management. Our report is dated July 20, 2011; DAP No. 2011-57-806. The contents of this fi nal report did not change from the draft report previously issued. The report was accepted by the Audit Committee September 13, 20 11 , and formally received by the Wayne County Commission on September 22, 2011 .

We are pleased to inform you officials from the Department of Homeland Security/Emergency Management 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.