FIN-2000-6896

This report presents the results of our financial statement audit of Wilkes Community College, a component unit of the State of North Carolina, for the year ended June 30, 2000. As part of the audit work necessary for the CAFR and the Single Audit Report, the accounts and operations of the College were subject to audit procedures as we considered necessary. In addition, we performed auditing procedures that we considered necessary for us to report on the accompanying financial statements that relate solely to Wilkes Community College. The purpose of this report is to present the results of our audit on the accompanying financial statements that relate solely to Wilkes Community College. A summary of our audit results are: The accompanying financial statements present fairly, in all material respects, the amounts and disclosures made in accordance with generally accepted accounting principles. These matters are described in the Independent Auditor's Report. Our tests disclosed no instances of noncompliance which require disclosure herein under Government Auditing Standards. Our tests disclosed no material weaknesses in internal control over financial reporting which require disclosure herein under Government Auditing Standards.