Find enclosed the Office of Legislative Auditor General's (OAG) Agreed-Upon Procedures Audit report on the Wayne County Commission, County of Wayne, Michigan for the period January 1, 2011 through December 31, 2012. The report is dated September 25, 2013; DAP No. 2012-57-812. The agreed-upon procedures audit was performed and conducted in accordance with Chapter 65-8 of the Code of Wayne County Ordinances and the duly adopted Ordinance 94-139. The OAG contracted with the certified public accounting firm, Montgomery and Company, PLLC, to perform the audit.
The objectives of the audit, which were conveyed to the commission's Committee of the Whole on January 16, 2013, are in compliance with county laws noted above, and included assessing the Commission's: 1) internal controls; 2) management practices; 3) payroll and human resources; 4) compliance with laws, ordinances, and rules of the Wayne County Commission; and, 5) prior findings that were not addressed in the previous Commission engagement.
Because the audit resulted in numerous recommendations, due to control deficiencies or opportunities to strengthen the commission's operations, a corrective action plan will be requested from Commission management. Also, we are pleased to inform you that Commission leadership, management and staff offered their full cooperation during the conduct of the audit examination.