Oakland Unified School District

Board of Education

1000 Broadway, Suite 440

Oakland, CA 94607-4033

(510) 879-8199 Voice

(510) 879-2299 eFax

(510) 879-2300 eTTY/TDD

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, June 6, 2022

6:00 PM

Internet Streamed (Via Zoom and Granicus Live Manager) and Broadcasted -

KDOL-TV (Comcast Channel 27 and AT&T Channel 99)

Audit Committee

Elizabeth Ross, Chairperson

Caroline Lee, Vice Chairperson

Jason Joseph, Secretary

Members: Alton Jelks, (Vacancy)

NOTICE – EXCLUSIVELY VIRTUAL MEETING

Pursuant to Assembly Bill No. 361 and Resolution No.

2122-0014H (Making Certain Findings Necessary To

Permit Virtual Meetings In Specified Circumstances), this

meeting is being held virtually. The member of the

legislative body, as well as the attending District staff, will

join the meeting via phone/video conference and no

teleconference locations need be posted.

• Zoom: To view by Zoom, please click

https://ousd.zoom.us/j/89801640341 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 on or after the Noticed meeting time: call (669)

900-9128, then enter Webinar ID 898 0164 0341, 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.

NOTICE – EXCLUSIVELY VIRTUAL MEETING (CONTINUED)

In addition, members of the public may submit written

comments for a posted Audit Committee 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 to 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.

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

Submission of Speaker Cards in the traditional manner is

N/A, given this meeting is Virtual, during the COVID-19

Public Health Emergency. See the above NOTICE -

EXCLUSIVELY VIRTUAL MEETING - for instructions on

how to request to speak during this meeting.

Modification(s) to the Agenda, by the Charter 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

General Consent Report for separate discussion and/or

possible action.

D. Adoption of Committee Minutes

D.-1

22-1208

Minutes - Audit Committee – April 4, 2022

Adoption by the Audit Committee of its Meeting Minutes of April 4, 2022.

Attachments:

22-1208 Minutes - Audit Committee – April 4, 2022

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

22-0874

Report - Appointment of District External Auditor -

Audit Committee

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

designee, on the status of the appointment for the District External Auditor,

year ending June 30, 2022.

Legislative History

4/4/22

Audit Committee

Discussed

F.-2

21-1885

Audit Committee and Committee – District Audit

Findings 2016-2021 - Chief Business Officer

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

Business Officer, or Designee, on the progress made in resolving District's

2016 - 2021 Audit Findings (including findings in the latest District Audit)

using the Audit Committee's Audit Findings Tracker (February 7, 2022)

including, but not limited to, the prioritization of resolving said findings and

the potential costs of the unresolved Audit Findings.

Attachments:

21-1885 Audit Committee and/or Budget and Finance Committee –

Audit Committee's Audit Findings Tracker (February 7, 2022) - Chief

Business Officer (4.4.2022)

Legislative History

8/2/21

Audit Committee

Discussed

9/15/21

12/6/21

1/5/22

2/7/22

Audit Committee

Discussed

Audit Committee

and/or Budget and

Finance Committee

Audit Committee

Postponed to a Date Certain

3/7/22

Discussed

G. New Business

G.-1

22-1206

Audit Committee - Report - VanCedric Williams, Board

Liaison

A Report to the Audit Committee from the Board’s Liaison, VanCedric

Williams, on District’s Third Interim Financial Report for Fiscal Year

2021-2022, as of April 30, 2022 and District Staffing and Compensation

Levels deliberated by the Board of Education on June 1, 2022.

G.-2

G.-3

22-1205

22-1207

Audit Committee - Vacancy and Pending Membership

Increase

A discussion by the Audit Committee of Vacancy and Pending Membership

Increase.

Audit Committee - Audit Committee Handbook

A discussion and possible adoption by the Audit Committee of the Audit

Committee Handbook.

Attachments:

22-1207 Audit Committee Handbook - Audit Committee

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

22-1209

Public Comment on All Non-Agenda Items Within the

Subject Matter Jurisdiction of the Audit Committee - Up

To 30 Minutes – June 6, 2022

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

Jurisdiction of the Audit Committee - Up To 30 Minutes - June 6, 2022.

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.

Adjournment