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Enclosed is our final copy of the Office of Legislative Auditor General's Agreed-Upon Procedures report on the Destruction of Controlled Substance Evidence, related to the Narcotics Enforcement Unit, Special Operations Division, Wayne County Sheriff's Office. The report is dated August 16, 2017; DAP No. 2017-57-009. The report was accepted by the Committee on Audit on August 30, 2017 and formally received by the Wayne County Commission on September 7, 2017.