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 Minutes Long - Final  
Monday, June 3, 2024  
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  
Bessie Weiss, Secretary  
Members: Jason Joseph, (Vacancy)  
ON-LINE SPEAKER CARD REGISTRATION  
Public Comment, at the meeting, will be taken individually on Agenda Items  
indicated by  
.
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/84763132384 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 847  
6313 2384, 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-RaiseHand-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  
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  
Chairperson Elizabeth Ross called the June 3, 2024, Audit Committee  
Meeting to order at 6:24 P.M.  
Present  
3 - Member Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
2 - Member (Vacancy) (Vacancy)  
Secretary Bessie Weiss  
Absent  
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.  
None  
D. Adoption of Committee Minutes  
D.-1  
24-1503  
Minutes - Audit Committee – May 6, 2024  
Adoption by the Audit Committee of its Meeting Minutes of May 6, 2024.  
24-1503 Minutes - Audit Committee – May 6, 2024  
Attachments:  
A motion was made by Vice Chairperson Lee, seconded by Member  
Joseph, that the May 6, 2024, Committee Meeting Minutes, be Adopted.  
The motion carried by the following vote:  
Aye:  
3 - Member Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
Absent:  
1 - Secretary Bessie Weiss  
Non-voting:  
1 - Member (Vacancy) (Vacancy)  
Enactment No: 24-1802  
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  
F.  
Unfinished Business  
None  
G. New Business  
G.-1  
24-1538  
Report - Audit Findings Fiscal Year 2023 - 2024 - Corrective Action  
Plan - Chief Business Officer  
Report to the Audit Committee, by the Chief Business Officer, or  
designee, on the Corrective Action Plan for District’s Financial Statements  
(Audit Report) for Fiscal Year ending June 30, 2023.  
24-1538 Report - Audit Findings Fiscal Year 2023 - 2024 -  
Corrective Action Plan - Chief Business Officer (6/3/2024)  
Attachments:  
Chief Business Officer Lisa Grant-Dawson gave a report on the Corrective  
Action Plan for District’s Financial Statements (Audit Report) for Fiscal Year  
ending June 30, 2023, and responded to comments and questions from the  
Committee.  
Discussion - Member Joesph, Vice Chairperson Lee, Chairperson Ross  
Public Comment - None  
Discussed  
G.-2  
24-1539  
Audit Committee - Work Plan - 2024 - 2025 Calendar Year  
Discussion and possible adoption by the Audit Committee of its Work  
Plan for Calendar Year 2024 - 2025.  
24-1539 Audit Committee - Work Plan - 2024 - 2025  
Calendar Year (6/3/2024)  
Attachments:  
Chairperson Ross, with consensus from the Committee, canceled the  
September 2024 Meeting. The first Meeting for the Committee will be held on  
October 7, 2024.  
Discussion - None  
Public Comment - None  
Discussed  
H. 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  
24-1540  
Public Comment on All Non-Agenda Items Within the Subject  
Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –  
June 3, 2024  
Public Comment on All Non-Agenda Items Within the Subject Matter  
Jurisdiction of the Audit Committee - Up To 30 Minutes - June 3, 2024.  
No Public Comments  
I.  
Introduction of New Legislative Matter  
This section of the Agenda is devoted to the introduction of new legislative  
matter within the subject matter jurisdiction of the committee by a Committee  
member or Members of the Public.  
None  
J.  
Adjournment  
Chairperson Ross adjourned the Meeting at 7:21 P.M.  
Prepared By:  
Approved By: