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This report is intended solely for the information and use of management, City Council, others <br />within the entity, and federal awarding agencies and pass-through entities and is not intended to <br />be and should not be used by anyone other than these specified parties. <br />Isler CPA <br />By Gary Iskra, CPA, a member of the firm <br />Eugene, Oregon <br />December 7, 2012 <br />156 <br />