Rockingham Community College - Financial Statement Audit

STATE OF N ORTH CAROLINA ROCKINGHAM COMMUNITY COLLEGE WENTWORTH, NORTH CAROLINA FINANCIAL STATEMENT AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2010 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR ROCKINGHAM COMMUNITY COLLEGE WENTWORTH, NORTH CAROLINA FINANCIAL STATEMENT AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2010 STATE BOARD OF COMMUNITY COLLEGES THE NORTH CAROLINA CCOLLEGE SYSTEM DR. R. SCOTT RALLS, PRESIDENT BOARD OF TRUSTEES BARBARA S. MOORE, CHAIRPERSON ADMINISTRATIVE OFFICERS DR. ROBERT C. KEYS, PRESIDENT STEVEN W. WOODRUFF, VICE PRESIDENT FOR ADMINISTRATIVE SERVICES 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 The General Assembly of North Carolina Board of Trustees, Rockingham Community College We have completed a financial statement audit of Rockingham Community College for the year ended June 30, 2010, and our audit results are included in this report. You will note from the independent auditor’s report that we determined that the financial statements are presented fairly in all material respects. The results of our tests disclosed no deficiencies in internal control over financial reporting that we consider to be material ...