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, October 7, 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.

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

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/85969722997 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 859

6972 2997, 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.

Call to Order

Chairperson Elizabeth Ross called the Audit Committee Meeting to order at

6:04 P.M.

B. Roll Call

Present

Absent

3 - Secretary Bessie Weiss

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

2 - Member (Vacancy) (Vacancy)

Member Jason Joseph

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

24-2500

Minutes - Audit Committee – June 3, 2024

Adoption by the Audit Committee of its Meeting Minutes of June 3, 2024.

Minutes - Audit Committee – June 3, 2024

Attachments:

A motion was made by Chairperson Ross, seconded by Vice

Chairperson Lee, that the June 3, 2024 Audit Committee Meeting

Minutes, be Adopted. The motion carried by the following vote:

3 - Secretary Bessie Weiss

Aye:

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

1 - Member Jason Joseph

Non-voting:

1 - Member (Vacancy) (Vacancy)

Enactment No: 24-1996

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

F.-1

24-1539

Audit Committee - Work Plan - 2024 - 2025 Calendar Year

A discussion by the Audit Committee of its Work Plan for Calendar Year

2024 - 2025, particularly but not limited to, possible Committee

Meeting(s) in January 2025.

24-1539 Audit Committee - Work Plan - 2024 - 2025

Calendar Year (6/3/2024)

Attachments:

Chairperson Ross opened the floor for discussion of its Work Plan for

Calendar Year 2024 - 2025, particularly but not limited to, possible

Committee Meeting(s) in January 2025. Chief Business Officer Lisa Grant

Dawson provided additional comments on possible Committee Meeting(s) in

January 2025.

Discussion - Secretary Weiss, Vice Chairperson Lee, Chairperson Ross

The following dates were suggested as possible Special Meeting dates for

the Committee, so that enough time is available to review the Audit Report -

Fiscal Year Ending June 30, 2024, and prepare, review and approve the

semi-annual written report to the Board relating the results of committee

activities before the January 22, 2025, Board Meeting:

December 18, 2024, January 15, 2025.

Public Comment - None

Discussed

F.-2

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 status of 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 (CBO) Lisa Grant-Dawson did not have any updates to

provide to the Committee of the Corrective Action Plan for District’s Financial

Statements (Audit Report) for Fiscal Year ending June 30, 2023. Possible

updates may be provided at the November 4, 2024, Regular Meeting of the

Committee. CBO Grant-Dawson responded to comments and questions from

the Committee.

Discussion - Chairperson Ross

Public Comment - None

Discussed

G. New Business

G.-1

24-2540

Audit Report - Fiscal Year Ending June 30, 2024 - Chief Business

Officer

A Report to the Audit Committee by Chief Business Officer, or Designee, on

the status of the District’s Financial Statements (Audit Report) for Fiscal Year

Ending June 30, 2024.

Chief Business Officer Lisa Grant-Dawson gave an update on the status of

the District’s Financial Statements (Audit Report) for Fiscal Year Ending June

30, 2024. The Audit Report will be complete and ready for review in

December 2024. CBO Grant-Dawson responded to comments and questions

from the Committee.

Discussion - Chairperson Ross

Public Comment - None

Discussed

Roll Call - Secretary's Observation

Member Jason Joseph is present at 6:27 P.M.

Present

Absent

4 - Member Jason Joseph

Secretary Bessie Weiss

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

1 - Member (Vacancy) (Vacancy)

G.-2

24-2220A

Annual Statement of All Receipts and Expenditures of the District -

Fiscal Year 2023-2024 (Unaudited Actuals) (Closing of the Books) -

Chief Business Officer

A presentation to the Audit Committee by Chief Business Officer, or

designee, of Resolution No. 2425-0177 - 2023-24 Annual Statement of

all Receipts and Expenditures of the District Unaudited Actuals - Year

End Close, as Adopted by the Board of Education on September 11,

2024.

_____

* The District’s General Fund Unrestricted and Restricted ending fund

balances, for FY 2023-2024, are $118,160,823.36 and

$190,827,687.20, respectively.

24-2220A Presentation - Annual Statement of All Receipts

and Expenditures of the District - Fiscal Year 2023-2024

(Unaudited Actuals) (Closing of the Books) - Chief Business

Officer - As Presented to the Board of Education on

9/11/2024

Attachments:

24-2220A Memorandum - Annual Statement of All Receipts

and Expenditures of the District - Fiscal Year 2023-2024

(Unaudited Actuals) (Closing of the Books) - Chief Business

Officer - As Approved by the Board of Education on

9/11/2024

Chief Business Officer (CBO) Lisa Grant-Dawson gave a presentation of

Resolution No. 2425-0177 - 2023-24 Annual Statement of all Receipts and

Expenditures of the District Unaudited Actuals - Year End Close, as Adopted

by the Board of Education on September 11, 2024. CBO Grant-Dawson

responded to comments and questions from the Committee.

Discussion - Member Joseph, Chairperson Ross

Public Comment - None

Discussed

G.-3

24-2539

Filling Committee Vacancies - Audit Committee

A discussion by the Audit Committee with the Board Committee Liaison,

VanCedric Williams, on the status, by President of the Board, on the filling

of the existing and perspective Audit Committee Vacancies.

Chairperson Ross stated the current status of one vacancy on the Committee

and one vacancy after January 31, 2025, when Chairperson Ross terms out of

the Audit Committee.

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

24-2501

Public Comment on All Non-Agenda Items Within the Subject

Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –

October 7, 2024

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

Jurisdiction of the Audit Committee - Up To 30 Minutes - October 7,

2024.

No Public Comments