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The management’s discussion and analysis (pages 13 through 22); budgetary comparison <br />information (pages 75, 76, and 78) and, the schedule of pension funding progress and the <br />schedule of OPEB funding progress (page 77), are not required parts of the basic financial <br />statements but are supplementary information required by accounting principles generally <br />accepted in the United States of America. We have applied certain limited procedures to the <br />management’s discussion and analysis and the pension and OPEB funding progress which <br />consisted principally of inquiries of management regarding the methods of measurement and <br />presentation of the required supplementary information. However, we did not audit the <br />information and express no opinion on it. The budgetary comparison information has been <br />subjected to the auditing procedures applied in the audit of the basic financial statements and, in <br />our opinion, is fairly stated in relation to the basic financial statements taken as a whole. <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City’s basic financial statements. The introductory section (pages 1 <br />through 10), other supplementary information (pages 79 through 129), and statistical tables <br />section (pages 131 through 151) are presented for purposes of additional analysis and are not a <br />required part of the basic financial statements. The accompanying schedule of expenditures of <br />federal awards is presented for purposes of additional analysis as required by U.S. Office of <br />Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit <br />Organizations (pages 166 through 168), and is also not a required part of the basic financial <br />statements. The other supplementary information and the schedule of expenditures of federal <br />awards have been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and, in our opinion, are fairly stated in all material respects in relation to the basic <br />financial statements taken as a whole. The introductory and statistical tables have not been <br />subjected to the auditing procedures applied in the audit of the basic financial statements and, <br />accordingly, we express no opinion on them. <br />ISLER CPA <br />By Gary Iskra, CPA, a member <br />Eugene, Oregon <br />December 3, 2010 <br />