Oakland Unified School District

Board of Education

1011 Union Street, #940

Oakland, CA 94607

(510) 879-1944

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, December 4, 2023

6:00 PM

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

Elizabeth Ross, Chairperson

Caroline Lee, Vice Chairperson

Jeffrey Hall, Secretary

Members: Jason Joseph, Bessie Weiss, (Vacancy), (Vacancy)

TRIAL ON-LINE SPEAKER CARD REGISTRATION

The Audit Committee, in its desire to take more targeted

Public Comment on Agenda Items, on a trial basis, within

the current times allotted for Public Comment, is returning

to it past practice of taking individual Public Comment on

most items on the Agenda (except Consent). As a result, a

separate Speaker Card (Request To Speak) is required to be

filed by the commenter on each Agenda Item eligible for

Public Comment.

On line Speaker Card Registration (Request 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 Request (Register) to

Speak up to one hour before the beginning of the meeting.

Manual Speaker Cards also will be available at the meeting

for completion.

Request 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.

For advanced Registration, You must establish a one time

OUSD eComment - 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

Speak.

The Request To Speak System, after the one time

registration, will remember you by first name and last name

(profile) associated with your email address, making it

easier for you to electronically Register or Request to Speak

on an Agenda Item at a future OUSD legislative meeting,

e.g., Board, committee, commission.

Early Pre-meeting Request 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 Request To Speak order

received.

On line Request to Speak (Registration) automatically closes

one-hour before commence of the legislative meeting. (No

way to manually reopen.) Thereafter, a Request To Speak on

an eligible Agenda Item is taken in person at the legislative

meeting only via Manual Speaker Card. (If you registered

pre-meeting on line to speak on an eligible Agenda Item,

please do not re-register if you then attend the meeting

in-person.) The Manual Speaker Card, for equity, will be

placed in the que behind pre-meeting registered speakers

If you registered to Speak on an eligible Agenda item,

pre-meeting, if attending meeting in person, when your

name is called, please walk to the Speaker's Podium and

comment on the eligible Agenda item.

If you registered to Speak on an eligible Agenda Item,

pre-meeting, if attending meeting on line, when your name is

called, please raise your hand. Audit Committee staff will

match your pre-registration name with on line profile,

unmute you to speak and remute you upon conclusion.

If you wish to speak by telephone only please pre-register

and enter as your First Name (area code) and Last Name

(last four digits of your telephone number.). If you

pre-registered to Speak on an Agenda item, when your

profile (area code and last four telephone digits) is called

for comment on the Agenda item, please press "9". Audit

Committee staff will match your pre-registration name with

on line profile, unmute you to speak and remute you upon

conclusion.

Total Public Comment time on an eligible Agenda Item is

established and announced by the Presiding Officer prior to

first speaker on the eligible item for Public Comment.

For help, if needed, with eComment - Request to Speak

(Registration), during this trial period, please phone

510/879-8658 weekdays.

Feedback accepted via eComment up to and through this

Meeting and/or afterwards at boe@ousd.org.

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/87113671702 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 871 1367 1702, 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 virtually by Zoom, if you have made a

pre-meeting Request to Speak, when your name is called,

click the “Raise Your Hand” button. You will be 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-Raise

Hand-In-Webinar.

• To comment by phone (via Zoom), if you have made a

pre-meeting Request to Speak, when your name is called,

press “*9” to “Raise Your Hand." You will be unmuted and

allowed to make public comment. 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

-Joining-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 Board of Education 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 by clicking the“eComment” in bold link on the cover

page of this 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

(1) Recommend to the Board for approval the independent

auditors.

(2) 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.

(3) Review with the independent auditor’s district policies

and procedures regarding internal auditing and internal

accounting and financial controls.

(4) 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.

(5) 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.

(6) Review with the district's financial and accounting

policies regarding internal accounting and financial

controls.

(7) Review and recommend district policies to the Board to

prohibit unethical, questionable, or illegal activities by

district employees.

(8) 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.

(9) 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.

(10) Prepare semi-annual written reports to the Board

relating the results of committee activities.

A. Call to Order

B. Roll Call

C. Speaker Request Cards/Modification(s) To Agenda

A request to speak at this Committee Meeting, may be made

in-person or virtually as stated in this Agenda.

Modification(s) to the Agenda, by the Audit Committee,

allows for any change in the printed Order of Business

including, but not limited to, an announcement that an Item

or Legislative File will be considered out of Agenda printed

order, that consideration of an Item has been withdrawn,

postponed, rescheduled or "pulled" or taken off of the

Committee General Consent Report for separate discussion

and/or possible action.

D. Adoption of Committee Minutes

D.-1

23-2755

Minutes - Audit Committee – November 6, 2023

Adoption by the Audit Committee of its Meeting Minutes of November

6, 2023.

Attachments:

23-2755 Minutes - Audit Committee – November 6, 2023

E. Adoption of the Committee General Consent Report

"Adoption of the Committee General Consent Report"

means that all items appearing under this topic are

approved in one motion unless a Member of the Committee

requests that an item be removed and voted on separately or

otherwise acted upon. Generally, these items are routine in

nature, and are acted upon in one motion to conserve time

and permit focus on other-than-routine legislative items on

the agenda.

None

Unfinished Business

None

G. New Business

G.-1

23-2754

District's Response to Audit Findings for Fiscal Year

2022 - 2023 - Chief Business Officer

A Report to the Audit Committee by Lisa Grant-Dawson, Chief

Business Officer, or Designee, of the District’s response to Audit

Findings from Fiscal Year 2022 - 2023.

Attachments:

23-2754 Memorandum - District's Response to Audit Findings for

Fiscal Year 2022 - 2023 - Chief Business Officer

G.-2

23-2756

District Financial Audit - Eide Bailly, LLP - Fiscal Year

Ending June 30, 2023

A verbal report to the Audit Committee of the perspective District’s

Financial Statements (Audit Report) for Fiscal Year Ending June 30,

2023, from Eide Bailly, LLP, Independent Auditors.

G.-3

23-2752

Audit Committee - Semi Annual Report to the Board of

Education - Fiscal Year 2022-2023

A discussion by the Audit Committee of its perspective Semi-Annual

written report to the Board of Education relating the results of Audit

Committee Activities for fiscal year 2022 - 2023.

Public Comments on All Non-Agenda Items Within the Subject

Matter Jurisdiction of the Committee

This section of the agenda provides an opportunity for a

member of the Public, for three minutes per person, or less,

depending on the number of speakers, to directly address the

Committee on any item of interest to a member of the Public

that is not on the current agenda, but is within the subject

matter jurisdiction of the Committee. Minutes are not

transferrable from speaker to speaker. This item is limited to

a total of thirty (30) minutes. The Committee may not

discuss or take any action on a non-agenda item not

appearing on the posted agenda for this meeting, except the

Committee or staff may briefly respond to a statement made

or questions posed by a member of the public, as authorized

by law. In addition, on their own initiative or in response to

questions posed by the public, a member of the Committee

or its staff may ask a question for clarification, make a brief

announcement, or make a brief report of his or her own

activities.

H.-1

23-2753

Public Comment on All Non-Agenda Items Within the

Subject Matter Jurisdiction of the Audit Committee - Up

To 30 Minutes – December 4, 2023

Public Comment on All Non-Agenda Items Within the Subject Matter

Jurisdiction of the Audit Committee - Up To 30 Minutes - December 4,

2023.

Introduction of New Legislative Matter

This section of the Agenda is devoted to the introduction of