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 />expendituresoffederalawards(pages166through168)ispresentedforpurposesofadditionalanalysis <br />0,UniformAdministrative <br />asrequiredbyTitle2U.S.CodeofFederalRegulations(CFR)Part20 <br />Requirements,CostPrinciples,andAuditRequirementsforFedralAwards,andisalsonotarequiredpart <br />ofthebasicfinancialstatements.Theothersupplementaryinformation,othersupplementaryschedules, <br />andthescheduleofexpendituresoffederalawardsaretheresponsibilityofmanagementandwere <br />derivedfromandrelatedirectlytotheunderlyingaccountingandotherrecordsusedtopreparethebasic <br />financialstatements.Suchinformationhasbeensubjectedtotheauditingproceduresappliedintheaudit <br />ofthebasicfinancialstatementsandcertainadditionalprocedures,includingcomparingandreconciling <br />cordsusedtopreparethebasic <br />suchinformationdirectlytotheunderlyingaccountingandotherre <br />financialstatementsortothebasicfinancialstatementthemselves,andotheradditionalproceduresin <br />accordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica.Inouropinion, <br />theinformationisfairlystated,inallmaterialrespects,inrelationtothebasicfinancialstatementstaken <br />asawhole. <br />Theintroductoryandstatisticaltablessectionhavenotbeensubjectedtotheauditingproceduresapplied <br />intheauditofthebasicfinancialstatementsand,accordingly,wedonotexpressanopinionorprovide <br />anyassuranceonthem. <br />OtherReportingRequiredby GovernmentAuditingStandards <br />Inaccordancewith GovernmentAuditingStandards,wehavealsoissuedourreportdatedNovember21, <br />2016,onourconsiderationofthe/źƷǤ͸ƭinternalcontroloverfinancialreportingandonourtestsofits <br />compliancewithcertainprovisionsoflaws,regulations,contracts,andgrantagreementsandother <br />atreportistodescribethescopeofourtestingofinternalcontrolover <br />matters.Thepurposeofth <br />financialreportingandcomplianceandtheresultsofthattesting,andnottoprovideanopinionon <br />internalcontroloverfinancialreportingoroncompliance.Thatreportisanintegralpartofanaudit <br />performedinaccordancewith GovernmentAuditingStandards inconsideringthe/źƷǤ͸ƭinternalcontrol <br />overfinancialreportingandcompliance. <br />ReportonOtherLegalandRegulatoryRequirements <br />Inaccordancewiththe MinimumStandardsofAuditsofOregonMunicipalCorporations,wehaveissued <br />ourreportdatedNovember21,2016onourconsiderationofthe/źƷǤ͸ƭcompliancewithcertainprovisions <br />oflawsandregulations,includingtheprovisionsofOregonRevisedStatutesasspecifiedinOregon <br />AdministrativeRules.Thepurposeofthatreportonpages155to156istodescribethescopeofour <br />testingofcomplianceandtheresultsofthattestingandnottoprovideanopiniononcompliance. <br />ISLERCPA <br />ByGaryIskra,CPA,amember <br />Eugene,Oregon <br />November21,2016 <br />13 <br />