This report presents the results of our financial related audit of Alleghany County Clerk of Superior Court for the year ended June 30, 2001. Our audit was made by authority of Article 5A of G.S. Sec. 147. There were no instances of noncompliance that require disclosure herein under Government Auditing Standards. There were no material weaknesses in internal control over financial reporting that require disclosure herein under Government Auditing Standards.