Fiscal Year 2013-2015 Special Budget Meeting

CITY OF OAKLAND Required Communications and Recommendations Fiscal Year Ended June 30,2009 REQUIRED COMMUNICATIONS (Continued) Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accountmg principle to the City's financial statements or a detomination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine tiiat tiie consultant has all Ihe relevant facts. To our knowledge, there were no such consultations with otiier accountants. Other Audit Finding or Issues We generally discuss a variety of matters, including the ^plication of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. Howevw, these <tiscussions occurred in the normal course of our professional relationship and our responses were not a condition to our retentioa