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Corrected and Uncorrected Misstatements <br />Professional standards require us to accumulate all known and likely misstatements identified during the audit, <br />other than those that are trivial, and communicate them to the appropriate level of management. We noted no <br />misstatements that are not trivial in nature. <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 to <br />the financial statements or the auditor's report. We are pleased to report that no such disagreements arose <br />~ 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 14, 2008 <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting <br />rr4atters, similar to obtaining a "second opinion" on certain situations.,lf a consultation involves application of an <br />accounting principle to the governmental unit's financial statements or a determination of the type of auditor's <br />opinion that may be expressed on those statements, our professional standards require the consulting <br />accountant to check with us to determine that the. consultant has all the relevant facts. To our knowledge, there <br />were no 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 governmental unit's auditors. However, these <br />discussions occurred in the normal course of our professional relationship and our responses were not a <br />condition to our retention. <br />l <br />This information is intended solely for the use of the City Council and management.of the City of Eugene and is <br />nat intended to be and should not be used by anyone other than these specified parties. <br />Very truly yours, <br />•~,a-~ .~~~1 <br />Isler CPA <br /> <br />City Council Agenda page 136 <br />