Oakland Unified School District

Board of Education

1016 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, March 6, 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

Jason Joseph, Secretary

Members: Bessie Weiss, Jeffrey Hall, 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

https://ousd.zoom.us/j/86766502351 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 867

6650 2351, 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 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:

https://support.zoom.us/hc/en-us/articles/205566129-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:

https://support.zoom.us/hc/en-us/articles/201362663-Joinin

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

Chairperson Elizabeth Ross called the March 6, 2023 Audit Committee

Meeting to order at 6:06 P.M.

B. Roll Call

Present

Absent

4 - Member Bessie Weiss

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

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. Election of Audit Committee Officers - 2023 Term

D.-1

23-0292

Nomination(s), Chairperson, Audit Committee – 2023 Term

Acceptance of Nomination(s) from the membership for the position of

Chairperson of the Audit Committee for the 2023 Term.

Chairperson Ross opened the floor for nominations of the Audit Committee

Chairperson for the 2023 Term.

Elizabeth Ross nominated herself for Chairperson for the 2023 Term.

Elizabeth Ross did not give an up to two minute speech.

Discussion: None

Public Comment: None

Discussed and Closed

Enactment No:

D.-2

23-0304

Election of the Chairperson, Audit Committee – 2023 Term

Shall Elizabeth Ross be elected Chairperson, Audit Committee, for the

2023 Term?

Upon Roll Call of the membership, Elizabeth Ross was elected

Chairperson, Audit Committee, for the 2023 Term, by the following

vote:

Aye:

4 - Member Bessie Weiss

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

Absent:

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

Member Jason Joseph

Enactment No: 23-0669

D.-3

23-0308

Nomination(s), Vice Chairperson, Audit Committee – 2023 Term

Acceptance of Nomination(s) from the membership for the position of

Vice Chairperson of the Audit Committee for the 2023 Term.

Chairperson Ross opened the floor for nominations of the Audit Committee

Vice Chairperson for the 2023 Term.

Chairperson Ross nominated Caroline Lee for Vice Chairperson for the 2023

Term.

Caroline Lee accepted the nomination.

Caroline Lee did not give an up to two minute speech.

Discussion: None

Public Comment: None

Discussed and Closed

Enactment No:

D.-4

23-0309

Election of the Vice Chairperson, Audit Committee – 2023 Term

Shall Caroline Lee be elected Vice Chairperson, Audit Committee, for the

2023 Term?

Upon Roll Call of the membership, Caroline Lee was elected Vice

Chairperson, Audit Committee, for the 2023 Term, by the following

vote:

Aye:

4 - Member Bessie Weiss

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

Member Jason Joseph

Absent:

Enactment No: 23-0670

D.-5

23-0310

Nomination(s), Secretary, Audit Committee – 2023 Term

Acceptance of Nomination(s) from the membership for the position of

Secretary of the Audit Committee for the 2023 Term.

Chairperson Ross opened the floor for nominations of the Audit Committee

Secretary for the 2023 Term.

Jeffrey Hall nominated himself for Secretary for the 2023 Term.

Jeffrey Hall did not give an up to two minute speech.

Discussion: None

Public Comment: None

Discussed and Closed

Enactment No:

D.-6

23-0311

Election of the Secretary, Audit Committee – 2023 Term

Shall Jeffrey Hall be elected Secretary, Audit Committee, for the 2023

Term?

Upon Roll Call of the membership, Jeffrey Hall was elected Secretary,

Audit Committee, for the 2023 Term, by the following vote:

4 - Member Bessie Weiss

Aye:

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

Member Jason Joseph

Absent:

Enactment No: 23-0671

E. Adoption of Committee Minutes

E.-1

23-0289

Minutes - Audit Committee – January 9, 2023

Adoption by the Audit Committee of its Meeting Minutes of January 9,

2023.

23-0289 Minutes - Audit Committee – January 9, 2023

Attachments:

A motion was made by Chairperson Ross, seconded by Member Weiss,

that the January 9, 2023 Committee Minutes be Adopted. The motion

carried by the following vote:

Aye:

4 - Member Bessie Weiss

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

Member Jason Joseph

Absent:

Enactment No: 23-0667

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

G. Unfinished Business

G.-1

22-2789

Audit Committee – District Audit Findings 2016-2022 - 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.

22-2789 Audit Committee – District Audit Findings

2016-2022 - Chief Business Officer (3/6/2023)

Attachments:

Ryan Nguyen, Controller, Finance Division, gave a status report on resolution

of 2016 - 2022 District Audit Findings and responded to comments and

questions from the Committee.

Discussion - Member Weiss, Vice Chairperson Lee, Chairperson Ross

Public Comment: None

Discussed

G.-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

(4/24/2023)

Attachments:

Vice Chairperson Lee discussed the proposed Audit Committee Handbook

with the Committee. Lisa Grant-Dawson provided additional comments.

Discussion - Members Weiss, Hall, Vice Chairperson Lee, Chairperson Ross

Public Comment: None

Discussed

H. New Business

H.-1

23-0564

Progress Update - Audit Findings 2021 - 2022 - 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.

23-0564 Progress Update - Audit Findings 2021 - 2022 -

Corrective Action Plan - Audit Committee (3/6/2023)

Attachments:

Ryan Nguyen, Controller, Finance Division discussed the California

Department of Education's review of the Districts Audit Findings 2021 - 2022

Corrective Action Plan and provided a progress update on the District's

Corrective Action Plan for said findings and responded to comments and

questions from the Committee. Lisa Grant-Dawson provided additional

comments.

Discussion - Member Weiss, Chairperson Ross

Public Comment: None

Discussed

H.-2

23-0552

Amended, Audit Committee Meeting Calendar - 2023

Adoption by the Audit Committee of its proposed amened Meeting

Calendar for 2023, as follows;

From April 3, 2023, at 6:00 P.M. to April 24, 2023 at 6:00 P.M.;

and

From May 1, 2023, at 6:00 P.M. to May 22, 2023 at 6:00 P.M.

All other adopted meeting dates remain in full force and effect

A motion was made by Chairperson Ross, seconded by Secretary Hall,

to change the following Audit Committee Regular Meeting dates: from

April 3, 2023 at 6:00 P.M. to April 24, 2023 at 6:00 P.M. and from May 22,

2023 at 6:00 P.M. to May 22, 2023 at 6:00 P.M. be Adopted. The motion

carried by the following vote:

Aye:

4 - Member Bessie Weiss

Secretary Jeffrey Hall

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

3 - (Vacancy) (Vacancy)

Member Vincent Stewart

Member Jason Joseph

Absent:

Enactment No: 23-0668

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.

I.-1

23-0290

Public Comment on All Non-Agenda Items Within the Subject

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

March 6, 2023

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

Jurisdiction of the Audit Committee - Up To 30 Minutes - March 6, 2023.

No Public Comments