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Difficulties Encountered in Performing the Audit <br />We encountered no significant difficulties in dealing with management in performing and completing our <br />audit. There were no known or likely misstatements identified during the audit. <br />Disagreements with Management <br />For purposes of this letter, professional standards define a disagreement with management as a financial <br />accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant <br />to the financial statements or the auditor’s report. We are pleased to report that no such disagreements <br />arose during the course of our audit. <br />Management Representations <br />We have requested certain representations from management that are included in the management <br />representation letter dated November 13, 2009. <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting <br />matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of <br />an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion <br />that may be expressed on those statements, our professional standards require the consulting accountant to <br />check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no <br />such consultations with other accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles and auditing <br />standards, with management each year prior to retention as the City’s auditors. However, these discussions <br />occurred in the normal course of our professional relationship and our responses were not a condition to our <br />retention. <br />This information is intended solely for the use of the City Council and management of the City of Eugene <br />and is not intended to be and should not be used by anyone other than these specified parties. <br />Very truly yours, <br />ISLER CPA <br />By Paul Nielson, a member of the firm <br />