FIN-2000-2117

This report presents the results of our financial related audit of Catawba County Clerk of Superior Court for the year ended June 30, 2000. The financial statement presents fairly, in all material respects, the amounts and disclosures made in accordance with the cash basis of accounting. Our tests disclosed no instances of noncompliance that require disclosure herein under Government Auditing Standards. The following significant deficiency was detected in internal control over financial reporting: Internal Control Over Computer Resources. This matter is described in the Audit Finding and Recommendation section of this report.