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To use sarg-squidGuard you need to change:

1. These two variables on sarg-squidguard-block.php file:
$SargConf = "/etc/sarg.conf";
$squidGuardConf = "/etc/squidGuard.conf";

2.change the squidGuard db file to the same httpd process owner:
chown apache /srv/www/htdocs/sarg-php
