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MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS <br />In some cases, management may decide to consult with other accountants about auditing and accounting <br />matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves <br />application of an accounting principle to the City's financial statements or a determination of the type of <br />auditor's opinion that may be expressed on those statements, our professional standards require the <br />consulting accountant to check with us to determine that the consultant has all the relevant facts. To our <br />knowledge, there were no such consultations with other accountants. <br />OTHER AUDIT FINDINGS OR ISSUES <br />We generally discuss a variety of matters, including the application of accounting principles and auditing <br />standards, with management each year prior to retention as the City's auditors. However, these <br />discussions occurred in the nonnal course of our professional relationship and our responses were not a <br />condition to our retention. <br />