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DifficultiesEncounteredinPerformingtheAudit <br />Weencounterednosignificantdifficultiesindealingwithmanagementinperformingandcompletingour <br />audit.Therewerenoknownorlikelymaterialmisstatementsidentifiedduringtheaudit. <br />DisagreementswithManagement <br />afinancial <br />Forpurposesofthisletter,professionalstandardsdefineadisagreementwithmanagementas <br />accounting,reporting,orauditingmatter,whetherornotresolvedtooursatisfaction,thatcouldbe <br />significanttothefinancialstatementsortheğǒķźƷƚƩ͸ƭreport.Wearepleasedtoreportthatnosuch <br />disagreementsaroseduringthecourseofouraudit. <br />ManagementRepresentations <br />managementthatareincludedinthemanagement <br />Wehaverequestedcertainrepresentationsfrom <br />representationletterdatedDecember23,2015. <br />ManagementConsultationswithOtherIndependentAccountants <br />Insomecases,managementmaydecidetoconsultwithotheraccountantsaboutauditingandaccounting <br />matters,similartoobtainingaͻƭĻĭƚƓķƚƦźƓźƚƓͼoncertainsituations.Ifaconsultationinvolves <br />anaccountingprincipletothe/źƷǤ͸ƭfinancialstatementsoradeterminationofthetypeof <br />applicationof <br />ğǒķźƷƚƩ͸ƭopinionthatmaybeexpressedonthosestatements,ourprofessionalstandardsrequirethe <br />consultingaccountanttocheckwithustodeterminethattheconsultanthasalltherelevantfacts.Toour <br />knowledge,therewerenosuchconsultationswithotheraccountants. <br />OtherAuditFindingsorIssues <br />Wegenerallydiscussavarietyofmatters,includingtheapplicationofaccountingprinciples, <br />implementationofnewaccountingstandards,andtheimpactofnewauditingstandardswith <br />occurredin <br />managementeachyearpriortoretentionasthe/źƷǤ͸ƭauditors.However,thesediscussions <br />thenormalcourseofourprofessionalrelationshipandourresponseswerenotaconditiontoour <br />retention. <br />ThisinformationisintendedsolelyfortheuseoftheCityCouncilandmanagementoftheCityofEugene <br />andisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. <br />Verytrulyyours, <br />ISLERCPA <br />ByGaryIskra,amemberofthefirm <br />