FIN-2000-2143

This report presents the results of our financial related audit of Haywood 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 deficiencies were detected in internal control over financial reporting: 1) Segregation of Duties, 2) Financial Oversight. These matters are described in the Audit Findings and Recommendations section of this report.