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Enclosed is our final copy of the Office of Legislative Auditor General's Corrective Action Plan (CAP) and Auditor General's Assessment for the Performance Engagement of Wayne County's Parking Lot Operations. Our report is dated August 20, 2014; DAP No. 2014-57-007. The contents of this final report did substantially change from the draft report previously issued. The report was accepted by the Audit Committee on August 27, 2014, and formally received by the Wayne County Commission on September 4, 2014.

We are pleased to inform you that management and staff of the Department of Management & Budget and the Economic Development Corporation provided their complete and 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.