Office of the State Controller - Statewide Financial Statement Audit Procedures

STATE OF N ORTH CAROLINA OFFICE OF THE STATE CONTROLLER STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2010 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR OFFICE OF THE STATE CONTROLLER STATEWIDE FINANCIAL STATEMENT AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2010 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR STATE OF NORTH CAROLINA Office of the State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax: (919) 807-7647 Beth A. Wood, CPA Internet State Auditor http://www.ncauditor.net AUDITOR’S TRANSMITTAL The Honorable Beverly Eaves Perdue, Governor Members of the North Carolina General Assembly David T. McCoy, State Controller Office of the State Controller We have completed certain audit procedures at the Office of the State Controller related to the State of North Carolina reporting entity as presented in the Comprehensive Annual Financial Report (CAFR) and Single Audit Report for the year ended June 30, 2010. Our audit was performed by authority of Article 5A of Chapter 147 of the North Carolina General Statutes. In the CAFR, the State Auditor expresses an opinion on the State’s financial statements. In the Single Audit Report, the State Auditor presents the results of tests of internal control and compliance with laws, regulations, contracts, and grants applicable to the State’s ...