Oakland Unified School District  
Board of Education  
1016 Union Street, #940  
Oakland, CA 94607  
(510) 879-1944  
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 Agenda Long - Final  
Monday, May 22, 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, Vincent Stewart, (Vacancy)  
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  
meeting time. Instructions on how to join a meeting by video  
conference are available at:  
-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 885 0215 8277, then  
press “#”. If asked for a participant id or code, press #.  
Instructions on how to join a meeting by phone are  
available at:  
-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:  
-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:  
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  
(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  
Adoption by the Audit Committee of its Meeting Minutes of March 6, 2023.  
Attachments:  
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  
F.-1  
A continued discussion and possible adoption by the Audit Committee of  
the Audit Committee Handbook.  
Attachments:  
Legislative History  
6/6/22  
11/7/22  
12/5/22  
1/9/23  
3/6/23  
Audit Committee  
Discussed  
Audit Committee  
Audit Committee  
Audit Committee  
Audit Committee  
Discussed  
Postponed to a Date Certain  
Postponed to a Date Certain  
Discussed  
F.-2  
Chief Business Officer  
A Report to the Audit Committee by Lisa Grant-Dawson, Chief Business  
Officer, or designee, on the progress made in resolving District's 2016 -  
2022 Audit Findings (including findings in the latest District Audit), using the  
Audit Committee's Audit Findings Tracker, the prioritization of resolving  
said findings, potential costs thereof and presentation of a draft corrective  
action plan of said findings.  
Attachments:  
Legislative History  
12/5/22  
Audit Committee  
Discussed  
Discussed  
Budget and Finance  
Committee  
12/15/22  
3/6/23  
Audit Committee  
Discussed  
F.-3  
Corrective Action Plan - Audit Committee  
A Report to the Audit Committee by the Chief Business Officer, or  
designee, on the California Department of Education’s review of the  
District’s Audit Findings for 2021 - 2022 and a progress update on the  
District’s Corrective Action Plan for said Findings, including payroll and  
vacation.  
Attachments:  
Legislative History  
3/6/23  
Audit Committee  
Discussed  
G. New Business  
None  
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  
Subject Matter Jurisdiction of the Audit Committee - Up  
To 30 Minutes – May 25, 2023  
Public Comment on All Non-Agenda Items Within the Subject Matter  
Jurisdiction of the Audit Committee - Up To 30 Minutes - May 25, 2023.  
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.  
J.  
Adjournment