Oakland Unified School District  
Board of Education  
1000 Broadway, Suite 440  
Oakland, CA 94607-4033  
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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  
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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, January 9, 2023  
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. 2223-0028E (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/87487020775 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.  
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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 874  
8702 0775, 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.  
A. Call to Order  
Chairperson Elizabeth Ross called the January 9, 2023 Audit Committee  
Meeting to order at 6:03 P.M.  
B. Roll Call  
Present  
6 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Secretary Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
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.  
Chairperson Ross moved item 23-0040 to the first item to be taken up in  
Unfinished Business with no objections from the Committee Members. All  
other items were taken up in agenda printed order.  
D. Adoption of Committee Minutes  
D.-1  
23-0039  
Minutes - Audit Committee – December 5, 2022  
Adoption by the Audit Committee of its Meeting Minutes of December 5,  
2022.  
23-0039 Minutes - Audit Committee – December 5, 2022  
(1/9/2023)  
Attachments:  
A motion was made by Secretary Joseph, seconded by Member Hall,  
that the January 9, 2023 Audit Committee Minutes be Adopted. The  
motion carried by the following vote:  
Aye:  
6 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Secretary Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
Enactment No: 23-0192  
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  
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  
(3/6/2023)  
Attachments:  
Vice Chairperson Caroline Lee gave a progress update on the Audit  
Committee Handbook.  
Vice Chairperson Lee made a recommendation to add PowerPoint pages 2 -  
4 from the Audit Report presentation to the Audit Committee Handbook.  
No objections were made from the Committee for Vice Chairperson Lee to  
add PowerPoint pages 2 - 4 from the Audit Report presentation to the Audit  
Committee Handbook.  
Discussion: Chairperson Ross  
Public Comment: None  
Postponed to a Date Certain - Next Regular Audit Committee Meeting  
F.-2  
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.  
Chief Business Officer (CBO) Grant-Dawson gave a progress update on the  
selection of the District External Auditor, Year Ending June 30, 2023.  
The District Finance Office is finalizing the approval of Eide Bailly as the  
District Auditor for the 2022 - 2023, 2023 - 2024, 2024 - 2025 District Audits,  
to include the District Financial Audit, Measure N Audit, Measure G1 Audit,  
and Measure G Audit.  
CBO Grant-Dawson responded to questions from Committee Members.  
Discussion: Member Hall,  
Public Comment: Assata Olugbala  
Discussed  
F.-3  
22-2790  
Audit Committee - Semi-Annual Report to the Board of Education -  
Calendar Year Ending December 31, 2022 - Elizabeth Ross,  
Chairperson  
A discussion and possible adoption 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 - Calendar Year Ending December 31,  
2022 - Elizabeth Ross, Chairperson  
Attachments:  
Chairperson Ross opened floor for discussion of the Draft Semi-Annual Audit  
Committee Report for fiscal year 2022 - 2023. CBO Grant-Dawson responded  
to questions posed by the Committee.  
The Committee amended the Semi-Annual Audit Committee Report (See  
Amended file attached).  
Discussion: Members Hall, Weiss, Stewart  
Public Comment: Assata Olugbala  
A motion was made by Chairperson Ross, seconded by Member Weiss,  
that this Motion be Adopted as Amended. The motion carried by the  
following vote:  
Aye:  
6 - Member Vincent Stewart  
Member Jeffrey Hall  
Member Bessie Weiss  
Secretary Jason Joseph  
Vice Chairperson Caroline Lee  
Chairperson Elizabeth Ross  
Enactment No: 23-0193  
G. New Business  
G.-1  
23-0044  
District Financial Audit - Eide Bailly, LLP - Fiscal Year Ending  
June 30, 2022  
Presentation to the Audit Committee of the District’s Financial Statements  
(Audit Report) for Fiscal Year Ending June 30, 2022, from Edie Bailly,  
LLP, Independent Auditors.  
23-0044 Presentation - District Financial Audit - Eide Bailly,  
LLP - Fiscal Year Ending June 30, 2022 (2/8/2023)  
23-0044 District Financial Audit - Eide Bailly, LLP - Fiscal  
Year Ending June 30, 2022 (2/8/2023)  
Attachments:  
Nathan Edelman gave a presentation on the District's Financial Statements  
(Audit Report) for Fiscal Year Ending June 30, 2022:  
From the 2021 Audit, three (3) out of ten (10) audit findings were resolved.  
The remaining seven (7) findings from 2021 are listed as “stable” or trending  
towards full resolution.  
Fiscal year 2022 identified four new audit findings, for a total of 11 audit  
findings to resolve.  
Nathan Edelman discussed the Audit Report with the Committee Members.  
DeCarlos Kaigler provided additional information to Committee Member's  
questions and comments.  
Discussion: Member Jefferey Hall, Chairperson Ross  
Public Comment: Assata Olugbala  
Discussed  
Enactment No:  
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  
23-0040  
Public Comment on All Non-Agenda Items Within the Subject  
Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –  
January 9, 2023  
Public Comment on All Non-Agenda Items Within the Subject Matter  
Jurisdiction of the Audit Committee - Up To 30 Minutes - January 9,  
2023.  
Assata Olugbala  
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 7:37 P.M.  
Prepared By:  
Approved By: