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The introductory and statistical sections have not been subjected to the auditing procedures applied in

the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated December 9,

2020 on our consideration of the College’s internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over

financial reporting and compliance and the results of that testing, and not to provide an opinion on the

effectiveness of the College’s internal control over financial reporting or on compliance. That report is
an integral part of an audit performed in accordance with Government Auditing Standards in considering
the College’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
In accordance with the Minimum Standards for Audits of Oregon Municipal Corporations, we have
issued our report dated December 9, 2020, on our consideration of the College’s compliance with
certain provisions of laws and regulations, including provisions of Oregon Revised Statutes as specified

in Oregon Administrative Rules. The purpose of that report is to describe the scope of our testing of

compliance and the results of that testing and not to provide an opinion on compliance.

For Eide Bailly, LLP
Boise, Idaho
December 9, 2020

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