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generallyacceptedintheUnitedStatesofAmerica.Inouropinion,theothersupplementaryinformation <br />(pages37through40)isfairlystated,inallmaterialrespects,inrelationtothefinancialstatementsasa <br />whole. <br />ReportonotherLegalandRegulatoryRequirements <br />InaccordancewiththeMinimumStandardsofAuditsofOregonMunicipalCorporations,wehaveissued <br />ourreportdatedDecember23,2015onourconsiderationofthe/źƷǤ͸ƭcompliancewithcertainprovisions <br />oflawsandregulations,includingtheprovisionsofOregonRevisedStatutesasspecifiedinOregon <br />AdministrativeRules.Thepurposeofthatreportonpages45to46istodescribethescopeofourtesting <br />ofcomplianceandtheresultsofthattestingandnottoprovideanopiniononcompliance. <br />ISLERCPA <br />By:GaryIskra,CPA,amemberofthefirm <br />Eugene,Oregon <br />December23,2015 <br />5 <br />