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Enclosed is our final copy of the Office of Legislative Auditor General's Consulting Report for the Department of Public Services, Division of Parks, Revenues Collected at County Parks. Our report is dated January 14, 2011; DAP No. 2009-57-819. The contents of this final report did not substantially change from the draft rep01t previously issued. The report was accepted by the Audit Committee at its meeting held on February 8, 2011 and formally received by the Wayne County Commission on February 17, 2011.

We are pleased to inform you that officials from the Department of Public Services, Division of Parks 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.