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  
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, December 5, 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: Bessie Weiss, Jeffrey Hall, Vincent Stewart, (Vacancy)  
NOTICE – EXCLUSIVELY VIRTUAL MEETING  
Pursuant to Assembly Bill No. 361 and Resolution No. 2223-0028D (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/82716541328 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 827  
1654 1328, 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  
Chairperson Elizabeth Ross called the December 5, 2022, Audit Committee  
Meeting to order at 6:01 P.M.  
B. Roll Call  
Present  
Absent  
5 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
1 - Secretary Jason Joseph  
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.  
None  
D. Adoption of Committee Minutes  
D.-1  
22-2778  
Minutes - Audit Committee – November 7, 2022  
Adoption by the Audit Committee of its Meeting Minutes of November 7,  
2022.  
22-2778 Minutes - Audit Committee – November 7, 2022  
Attachments:  
Discussion: None  
Public Comment: None  
A motion was made by Member Stewart, seconded by Member Weiss,  
that the December 5, 2022 Committee Minutes be Adopted. The motion  
carried by the following vote:  
Aye:  
5 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
1 - Secretary Jason Joseph  
Absent:  
Enactment No: 23-0011  
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  
Roll Call (Secretary's Observation)  
Secretary Jason Joseph is present at 6:09 P.M.  
Present  
6 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Secretary Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
F.-1  
21-1885  
Audit Committee – District Audit Findings 2016-2021 - 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 -  
2021 Audit Findings (including findings in the latest District Audit), using  
the Audit Committee's Audit Findings Tracker (February 7, 2022), the  
prioritization of resolving said findings, potential costs thereof and  
presentation of corrective action plan, submitted to the State Controller’s  
Office and the Alameda County Office of Education.  
21-1885 Audit Committee - District Audit Findings - 2020,  
2021 School Years - Submitted to the Audit Committee  
(10/3/2022)  
Attachments:  
21-1885 Audit Committee – District Audit Findings  
2016-2021 - Resolution - State Controller's Office &  
Alameda County Office of Education (10/3/2022)  
21-1885 Audit Committee – District Audit Findings  
2016-2021 - Chief Business Officer (12/5/2022)  
Chief Business Officer (CBO) Lisa Grant Dawson the progress made on  
District Audit Findings 2016-2021 and responded to questions and comments  
from the Committee.  
Discussion: Member Jeffery Hall, Member Vincent Stewart  
Public Comment: None  
Discussed and Closed  
Enactment No:  
F.-2  
22-1207  
Audit Committee - Audit Committee Handbook  
A discussion and possible adoption by the Audit Committee of the Audit  
Committee Handbook.  
22-1207 Audit Committee - Audit Committee Handbook  
(10.3.2022)  
Attachments:  
Chairperson Ross opened the floor for discussion and possible adoption of  
the Audit Committee Handbook.  
Discussion: Vice Chairperson Caroline Lee, Chairperson Ross  
The item was postponed by the Committee due to no edits being made from  
the last Meeting to the handbook.  
Public Comment: None  
Postponed to a Date Certain - Next Regular Committee Meeting -  
January 9, 2023  
F.-3  
22-2107  
Report - Selection of District External Auditor - Fiscal Year Ending  
June 2023 - Audit Committee  
A Report to the Audit Committee by the Chief Business Officer, or  
designee, on the status of the Request for Proposals or status for selection  
of the District External Auditor, Year Ending June 30, 2023.  
CBO Grant-Dawson gave an update on the status for the selection of the  
District External Auditor, Year Ending June 30, 2023.  
CBO Grant-Dawson stated that they are moving forward with the process to  
accept the request for proposal from the one qualified bidder who submitted a  
proposal.  
The formal announcement of the selected auditor will be made in January  
2023.  
Discussion: None  
Public Comment: Carol Delton  
Discussed  
G. New Business  
G.-1  
22-2789  
Budget and Finance Committee – District Audit Findings  
2016-2022 - Chief Business Officer  
A Report to the Audit Committee by 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.  
22-2789 Audit Committee – District Audit Findings  
2016-2022 - Chief Business Officer (12/5/2022)  
22-2789 Presentation - Budget and Finance Committee –  
District Audit Findings 2016-2022 - Chief Business Officer  
(12/15/2022)  
Attachments:  
22-2789 Budget and Finance Committee – District Audit  
Findings 2016-2022 - Chief Business Officer (12/15/2022)  
CBO Grant-Dawson gave a brief instruction on the Audit Committee Findings  
Tracker and how it's used and gave a report on the progress made in  
resolving District's 2016 - 2022 Audit Findings. CBO Grant-Dawson  
responded to questions and comments from the Committee.  
Discussion: Member Jeffrey Hall, Chairperson Ross  
Public Comment: Carol Delton  
Discussed  
G.-2  
22-2791  
District Financial Audit - Eide Bailly, LLP - Fiscal Year Ending  
June 30, 2022 - Audit Committee  
Presentation to the Audit Committee of a progress update on the District’s  
Financial Statements (Audit Report) for Fiscal Year Ending June 30,  
2022, by Eide Bailly, LLP, Independent Auditors, and discussion of the  
same with Auditors.  
Nathan Edelman, Auditor, Eide Bailly, LLP, gave a presentation of a progress  
update on the Audit Report for Fiscal Year Ending June 30, 2022, and  
responded to questions and comments from the Committee.  
Discussion: Chairperson Ross  
Public Comment: Carol Delton  
Discussed  
G.-3  
22-2790  
Audit Committee - Semi Annual Report to the Board of Education -  
Fiscal Year 2022-2023  
A discussion by the Audit Committee of its Semi-Annual written report to  
the Board of Education relating the results of Audit Committee Activities  
for fiscal year 2022 - 2023.  
22-2790 Audit Committee - Semi Annual Report to the  
Board of Education - Fiscal Year 2022-2023 (1/9/2023)  
Attachments:  
Chairperson Ross opened the floor for discussion on the proposed Semi  
Annual Report to the Board of Education.  
Discussion: Member Vincent Stewart, Chairperson Ross  
Chairperson Ross and Vincent Stewart will work on a draft Semi Annual  
Report to present at the next Audit Committee Meeting for possible adoption  
and submission to the Board of Education.  
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  
22-2780  
Public Comment on All Non-Agenda Items Within the Subject  
Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –  
December 5, 2022  
Jurisdiction of the Audit Committee - Up To 30 Minutes - December 5,  
2022.  
Carol Delton  
Presentation/Acknowledgment Made  
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 7:20 P.M.  
Prepared By:  
Approved By: