Laserfiche WebLink
OtherInformation <br />Ourauditwasconductedforthepurposeofformingopinionsonthefinancialstatementsthatcollectively <br />comprisethe/źƷǤ͸ƭbasicfinancialstatements.Theintroductorysection(pages1through10);other <br />supplementaryinformation(pages85through128);othersupplementaryschedules(page129through <br />131)andstatisticaltablessection(pages133through152)arepresentedforpurposesofadditional <br />analysisandarenotarequiredpartofthebasicfinancialstatements.Theaccompanyingscheduleof <br />expendituresoffederalawardsispresentedforpurposesofadditionalanalysisasrequiredbyU.S.Office <br />NonProfit <br />ofManagementandBudgetCircularA133,AuditsofStates,LocalGovernments,and <br />Organizations(pages166through168),andisalsonotarequiredpartofthebasicfinancialstatements. <br />Theothersupplementaryinformation,othersupplementaryschedules,andthescheduleofexpenditures <br />offederalawardsaretheresponsibilityofmanagementandwerederivedfromandrelatedirectlytothe <br />underlyingaccountingandotherrecordsusedtopreparethebasicfinancialstatements.Such <br />informationhasbeensubjectedtotheauditingproceduresappliedintheauditofthebasicfinancial <br />statementsandcertainadditionalprocedures,includingcomparingandreconcilingsuchinformation <br />directlytotheunderlyingaccountingandotherrecordsusedtopreparethebasicfinancialstatementsor <br />tothebasicfinancialstatementthemselves,andotheradditionalproceduresinaccordancewithauditing <br />standardsgenerallyacceptedintheUnitedStatesofAmerica.Inouropinion,theinformationisfairly <br />stated,inallmaterialrespects,inrelationtothebasicfinancialstatementstakenasawhole. <br />Theintroductoryandstatisticaltablessectionhavenotbeensubjectedtotheauditingproceduresapplied <br />intheauditofthebasicfinancialstatementsand,accordingly,wedonotexpressanopinionorprovide <br />anyassuranceonthem. <br />OtherReportingRequiredby GovernmentAuditingStandards <br />Inaccordancewith GovernmentAuditingStandards,wehavealsoissuedourreportdatedDecember23, <br />2015,onourconsiderationofthe/źƷǤ͸ƭinternalcontroloverfinancialreportingandonourtestsofits <br />compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother <br />matters.Thepurposeofthatreportistodescribethescopeofourtestingofinternalcontrolover <br />financialreportingandcomplianceandtheresultsofthattesting,andnottoprovideanopinionon <br />internalcontroloverfinancialreportingoroncompliance.Thatreportisanintegralpartofanaudit <br />performedinaccordancewith GovernmentAuditingStandards inconsideringthe/źƷǤ͸ƭinternalcontrol <br />overfinancialreportingandcompliance. <br />ReportonOtherLegalandRegulatoryRequirements <br />Inaccordancewiththe MinimumStandardsofAuditsofOregonMunicipalCorporations,wehaveissued <br />ourreportdatedDecember23,2015onourconsiderationofthe/źƷǤ͸ƭcompliancewithcertainprovisions <br />oflawsandregulations,includingtheprovisionsofOregonRevisedStatutesasspecifiedinOregon <br />AdministrativeRules.Thepurposeofthatreportonpages155to156istodescribethescopeofour <br />testingofcomplianceandtheresultsofthattestingandnottoprovideanopiniononcompliance. <br />ISLERCPA <br />ByGaryIskra,CPA,amember <br />Eugene,Oregon <br />December23,2015 <br />13 <br />