Arthur Levitt, former head of the Securities and Exchange Commission, and Mike Aguirre, San Diego city attorney, have not kissed and made up, exactly. But they are agreeing on a key issue: the SEC should hold the politicians and bureaucrats responsible for San Diego's false financial statements accountable. Levitt said in a recent speech, "I am disappointed that [the SEC] failed to bring a single action -- or hold accountable -- those individuals responsible for the San Diego pension crisis." Aguirre has been trying to get the SEC to act on this for years -- in fact, was the first to bring up the topic. The irony is that Levitt's Kroll Inc. was hired to decide whether Aguirre's tough approach was better than the conclusions of Vinson & Elkins, which did not want to hold individuals accountable. The Kroll report sided with Aguirre completely, but the two sides squabbled because Aguirre battled Kroll and its law firm for ripping off the City for $20.3 million.