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  
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 Minutes 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  
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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  
Chairperson Caroline Lee called the May 5, 2025, Audit Committee Special  
Meeting to order at 6:05 P.M.  
Present  
3 - Secretary Jason Joseph  
Vice Chairperson Bessie Weiss  
Chairperson Caroline Lee  
Absent  
2 - Member (Vacancy) (Vacancy)  
Member 2_(Vacancy) (Vacancy)  
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.  
25-0244 Audit Committee - Audit Tracker - Audit Findings  
Year End 2024 (3/3/2025)  
Attachments:  
25-0244 Audit Committee - Audit Findings Year End 2024 -  
Corrective Action Plan - Finance Division (5/5/2025)  
Ryan Nguyen, Comptroller, gave a report on the Audit Finding Corrective  
Action Plan for findings 2024-002 - Expanded Learning Opportunities  
Program (ELOP) Pupil-to-Staff Ratio, 2024-003 - School Accountability  
Report Card (SARC), 2024-004 After School Education and Safety (ASES)  
Attendance Reporting, and 2024-006 - Immunizations. Ryan Nguyen  
responded to comments and questions from the Committee.  
Discussion - Vice Chairperson Weiss, Chairperson Lee  
Public Comment - None  
Discussed  
D. Adjournment  
Chairperson Lee adjourned the Meeting at 6:16 P.M.  
Prepared By:  
Approved By: