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To use sarg-squidGuard you need to change:

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

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