We now know who they are, but to be fair … we don’t know what they did … or were supposed to do. I wonder if Bell took the low bidder for their audit? That is the information that would be of great interest to me. I further wonder what is going to happen in Orange County California. Orange County only accepts the lowest bidder with the minimum qualifications for the audits they are responsible for. The plot thickens. I again wonder … where were the city attorneys? I further wonder (again), what their response to the mandatory attorney representation letter to the auditor contains.