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Enclosed is our final copy of the Office of Legislative Auditor General's Program Performance Review Report on the Electronic Monitoring Unit, Wayne County Sheriffs Office. Our report is dated September 10, 2013; DAP No. 2013-57-005. The report was accepted by the Audit Committee September 28, 2013, and formally received by the Wayne County Commission on October 3, 2013.

We are pleased to inform you that officials from the Wayne County Sheriffs Office provided their full cooperation during the 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.