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Enclosed is our final copy of the Office of Legislative Auditor General's Financial Assessment - Attestation Review report for the Wayne County Employees' Retirement System - Defined Contribution Plan audited financial statements for the fiscal years ended September 30, 2015 and 2014. Our report is dated March 17, 2016; DAP No. 2016-57-90l(B). The report was accepted by the Audit Committee at its meeting held on April 27, 2016, and formally received by the Wayne County Commission on May 5, 2016.

We are pleased to inform you that officials from the Wayne County Employees' Retirement System 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.