Oakland Unified School District  
Board of Education  
1011 Union Street, #940  
Oakland, CA 94607-2236  
(510) 879-1940  
510 627-9440 eFax  
711 TTY/TDD  
boe@ousd.org E-Mail  
http://www.ousd.org  
ACCESSIBILITY OF AGENDA AND AGENDA MATERIALS  
Agenda and agenda materials are accessible at http://www.ousd.org or from any computer terminal in the Offices of  
the Board of Education and Superintendent, 1000 Broadway, Suite 300, Oakland, CA 94607-4099  
AMERICANS WITH DISABILITIES ACT COMPLIANCE AND LANGUAGE SERVICES  
Individuals requiring interpretation or translation services or a reasonable accommodation to participate in meetings  
should notify the Office of the Board of Education seventy-two (72) hours prior to the meeting at either  
(510)879-8199(VM); or boe@ousd.org (E-Mail); or  
(510) 879-2300 (eTTY/TDD); or (510) 879-2299 (eFax).  
Meeting Agenda Long - Final  
Monday, May 5, 2025  
6:00 PM  
Special Meeting  
Committee Room, KDOL TV Studio, B-237, Met West High School Entrance,  
314 East 10th Street, Oakland, CA 94606-2291, Internet - Zoom & Granicus;  
Broadcasted - KDOL-TV (Comcast Channel 27 and AT&T Channel 99)  
Audit Committee  
Caroline Lee, Chairperson  
Bessie Weiss, Vice Chairperson  
Jason Joseph, Secretary  
Members: (Vacancy), (Vacancy)  
ON-LINE SPEAKER CARD REGISTRATION  
Public Comment, at the meeting, will be taken individually  
on Agenda Items indicated by Microphone Icon.  
You may register to speak in advance on the Agenda Item  
whether attending the meeting by teleconference, e.g.,  
Zoom, or in person.  
On line Speaker Card Registration (Sign In To Speak)  
opens at minimum 72 hours in advance for a Regular  
Meeting or at minimum 24 hours in advance for a Special  
Meeting. Use the eComment Link to Sign In (Register) to  
Speak up to one hour before the beginning of the meeting.  
Manual (Paper) Speaker Cards also will be available at  
the meeting for completion.  
Sign In to Speak, on an eligible Agenda Item, as a matter of  
equity, is first registered, first called, in order of  
Registration whether participation is in person or virtually,  
e.g. Zoom, or by audio, e.g., telephone.  
For advanced pre-meeting Registration, You must establish  
a one-time OUSD eComment - Sign In (Register) To Speak  
Account providing your First Name and Last Name and  
your email address. Your First Name and Last Name, as  
Registered, must also show as the Participant or Profile  
Name on a teleconference system (i.e., Zoom, webex, other).  
You will be requested to Register the first time you use  
eComment - Sign In To Speak.  
The Sign In To Speak System, after the one time  
registration, will remember you by first name and last name  
associated with your email address (profile), making it  
easier for you to electronically Register or Sign In to Speak  
on an Agenda Item at a future OUSD legislative meeting,  
e.g., Board, committee, commission.  
Early pre-meeting Sign In To Speak (Registration) is urged  
for all - whether you plan to attend meeting in person or  
view meeting via teleconference or listen to the meeting by  
telephone. Names will be called in Sign In To Speak order  
received.  
NOTICE - MEDIA/MEMBERS OF THE PUBLIC MAY ATTEND  
AND PARTICIPATE IN-PERSON OR VIRTUALLY  
Members of the media and the public may attend and  
participate in the Committee meeting in-person in the  
Committee Room, KDOL TV Studio, B-237, Met West High  
School Entrance, 314 East 10th Street, Oakland, CA  
94606-2291 or virtually as described herein.  
The following information is for those members of the media  
and public interested in viewing or listening to the  
Committee meeting virtually.  
• Zoom: To view by Zoom, please click  
https://ousd.zoom.us/j/87625568373 on or after the Noticed  
meeting time. Instructions on how to join a meeting by video  
conference are available at:  
https://support.zoom.us/hc/en-us/articles/201362193  
-Joining-a-Meeting.  
• Phone: To listen by phone (via Zoom), please do the  
following at or after the Noticed meeting time: call (669)  
900-9128, then enter Webinar ID 876 2556 8373, then  
press “#”. If asked for a participant id or code, press #.  
Instructions on how to join a meeting by phone are  
available at:  
https://support.zoom.us/hc/en-us/articles/201362663  
-Joining-a-meeting-by-phone.  
• To view the Audit Committee meeting from the District’s  
Home Page - Upcoming Events & Live Meeting Video,  
please select the meeting name and click on the “In  
Progress” link under Video or go to the Legislative  
Information Center (under Board of Education on Home  
Page)>Calendar Tab>Calendar>Today>Audit  
Committee>”In Progress” link under Video.  
Public comment in-person is permitted within the times  
allotted for public comment on the Agenda. Virtual  
comment will also be permitted within the times allotted for  
public comment on the Agenda in the following two ways:  
NOTICE - MEDIA/MEMBERS OF THE PUBLIC MAY ATTEND  
AND PARTICIPATE IN-PERSON OR VIRTUALLY (CONTINUED)  
• To comment in-person, please follow the directions of the  
Chairperson.  
• To comment by Zoom, click the “Raise Your Hand”  
button to request to speak when Public Comment is being  
taken on the eligible Agenda item. You will be called on (by  
the name you logged in with), unmuted and allowed to  
make public comment. After the allotted time, you will then  
be re-muted. Instructions on how to “Raise Your Hand” is  
available at:  
https://support.zoom.us/hc/en-us/articles/205566129  
-RaiseHand-In-Webinar.  
• To comment by phone (via Zoom), press “*9” to “Raise  
Your Hand” to request to speak when Public Comment is  
being taken on the eligible Agenda Item. You will be called  
on (by the Area Code and the last three digits of your phone  
number), unmuted and allowed to make public comment.  
After the allotted time, you will then be re-muted.  
Instructions of how to raise your hand by phone are  
available at:  
https://support.zoom.us/hc/en-us/articles/201362663-Joinin  
g-a-meeting-by-phone.  
In addition, members of the public may submit written  
comments for a posted Audit Committee Meeting Agenda  
Item, before a meeting or while a meeting is “In Progress,”  
from the District’s Home Page - Upcoming Events & Live  
Meeting Video by selecting Audit Committee Agenda  
“eComment” or from the Legislative Information Center, as  
follows:  
• If before Sunday, click Calendar Tab>Next Week>Audit  
Committee>eComment  
• If Sunday or thereafter up thru day before Meeting, click  
Calendar Tab>This Week>Audit Committee>eComment  
• If day of Meeting, click Calendar Tab>Today>Audit  
Committee>eComment  
Or “eComment” in bold on the cover page of the Agenda.  
Written comments made on an eligible Agenda item, upon  
clicking of the Submit Button, are immediately sent via  
email to all members of the legislative body and key staff  
supporting the legislative body. Each eComment is a Public  
Record.  
MEETING PROCEDURES  
All Committee meetings shall begin on time and shall be  
guided by an Agenda prepared in accordance with Board  
Bylaws and posted and distributed in accordance with the  
Ralph M. Brown Act (open meeting requirements) and  
other applicable laws.  
BOARD BYLAW 9131 - AUDIT COMMITTEE CHARGE OR RESPONSIBILITIES  
Purpose: The responsibilities of the Audit Committee shall  
include but not be limited to the following:  
• Recommend to the Board for approval the independent  
auditors.  
• Review the independent audit engagement including the  
fee, scope, and timing of the audit, and any other services to  
be rendered, including non- audit services.  
• Review with the independent auditor’s district policies  
and procedures regarding internal auditing and internal  
accounting and financial controls.  
• Upon completion of their audit, review with the  
independent auditors the cooperation they received from  
district personnel during the audit, the extent to which  
district resources could be used to minimize the time spent  
on the audit, and any significant matters of concern arising  
from the audit.  
• Review with the independent auditors any significant  
transactions which are not a normal part of the district's  
business, any changes in accounting principles and  
practices, all significant proposed audit adjustments, and  
any recommendations that they may have for improving  
internal controls, choice of accounting principles or  
management systems.  
• Review with the district's financial and accounting  
policies regarding internal accounting and financial  
controls.  
• Review and recommend district policies to the Board to  
prohibit unethical, questionable, or illegal activities by  
district employees.  
• Review with the internal auditor the organization and  
independence of the internal audit function; the goals and  
plans of internal audit including the nature and extent of  
work; problems and experiences in completing internal  
audits; and findings, conclusions, and recommendations as  
a result of internal audits.  
• Upon completion of the independent audit, review with  
the district's financial and accounting managers their  
perception of the independent auditors, any significant  
matters of concern arising from the audit, and the extent to  
which recommendations made by the independent auditors  
have been implemented.  
• Prepare semi-annual written reports to the Board  
relating the results of committee activities.  
A. Call to Order  
B. Roll Call  
C. Unfinished Business  
C.-1  
25-0244  
Audit Committee - Audit Findings Year End 2024 -  
Corrective Action Plan - Finance Division  
A Report to the Audit Committee by the Chief Business Officer, or  
designee, on the District’s Audit Findings for Year Ending 2024 and the  
District’s Corrective Action Plan.  
Attachments:  
25-0244 Audit Committee - Audit Tracker - Audit Findings Year End  
2024 (3/3/2025)  
25-0244 Audit Committee - Audit Findings Year End 2024 - Corrective  
Action Plan - Finance Division (5/5/2025)  
Legislative History  
3/3/25  
4/7/25  
Audit Committee  
Audit Committee  
Discussed  
Discussed  
D. Adjournment