ATTACHMENT A
Due to the size of the Annual Comprehensive Financial Report, please view on the City of Oakland website using the following link:
https://cao-94612.s3.us-west-2.amazonaws.com/documents/2024-City-of-Oakland- ACFR_final-121324.pdf
ATTACHMENT B
Auditor’s Required Communication to City Council
The Auditor’s
Communication With Those Charged With Governance
Government Auditing Standards
Accounting Changes and Error Corrections—an
amendment of GASB Statement No. 62
Fair Value Measurement and
Application
o
o
o
Accounting and
Financial Reporting for Pensions
Current Year PAJE #1
Current Year PAJE #2
Accounting and
Financial Reporting for Postemployment Benefits Other Than Pensions Government Accountability Office
Government Auditing Standards
Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200
Compensated Absences
Certain Risk Disclosures
Financial Reporting Model
Improvements
Disclosure of Certain
Capital Assets