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Enclosed is our final copy of the Office of Legislative Auditor General's Examination Engagement of the Office of the Wayne County Treasurer, Delinquent Tax Revolving Fund. Our report is dated May 8, 2014; DAP No. 2013-57-006. The contents of this report did not substantially change from the draft report previously issued. The draft report was accepted by the Audit Committee at its meeting held on Wednesday, May 28, 2014 and formally received by the Wayne County Commission on June 5, 2014.

We are pleased to inform you that officials from the Office of the Wayne County Treasurer and Management & Budget 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.