FIN-2001-6075

This report presents the results of our financial statement audit of Western Carolina University, a component unit of the State of North Carolina, for the year ended June 30, 2001. The accompanying financial statements present fairly, in all material respects, the amounts and disclosures made in accordance with accounting principles generally accepted in the United States of America. 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.