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The management's discussion and analysis on pages 15 through 24; budgetary <br />comparison information on pages 77 and 78 and, the schedule of pension funding <br />progress on page 79, are not required parts of the basic financial statements but are <br />supplementary information required by accounting principles generally accepted in the <br />United States of America. We have applied certain limited procedures to the <br />management's discussion and analysis on page 15 through 24 and the schedule of <br />pension .funding progress on page 79, which consisted principally of .inquiries of <br />management regarding the methods of measurement and presentation of the required <br />supplementary information. However, we did not audit the information and express no <br />opinion on it. The Schedules of revenues, expenditures, and changes in fund balance - <br />budget and actual, on pages 77 and 78 have been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, in our opinion, are fairly stated <br />in relation to the basic financial statements taken as a whole. <br />Our audit was conducted for-the purpose of forming opinions on the fnan.cial statements <br />that collectively comprise the City's basic financial statements. The introductory section, <br />other supplementary information, and statistical tables section are presented for purposes <br />of additional analysis and are not a required part of the basic financial statements. The <br />accompanying schedule of expenditures of federal awards is presented for purposes of <br />additional analysis as required by U.S. Office of Management and Budget Circular A- <br />133, Audits of States, Local Governments, and Non-Profit Organizations, and is also not <br />a required part of the basic financial statements. The other supplementary information <br />and the schedule of expenditures of federal awards have been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and, in our opinion, are <br />fairly stated in all material respects in relation to the basic financial statements taken as a <br />whole. The introductory and statistical tables have not been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and, accordingly, we <br />express no opinion on them. <br />ISLER CPA <br />By: <br />Pie.. 2 ~~ <br />Paul Nielson, CPA, a member of the firm <br />Eugene, Oregon <br />November 14, 2008 <br />14 <br />