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Enclosed is our final copy of the Corrective Action Plan (CAP) and Auditor General's Assessment for the Department of Corporation Counsel, Human Relations Division, dated March 29, 2011, DAP No. 2011-57-855A. The contents of this report did not change from the draft report previously issued. The report was accepted by the Audit Committee at its meeting held on April 12, 2011 and formally received by the Wayne County Commission on April 19, 2011.

We are pleased to inform you officials from the Department of Corporation Counsel 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.