Oakland Unified School District  
Board of Education  
1011 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 Minutes Long - Final  
Monday, November 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  
Jeffrey Hall, Secretary  
Members: Jason Joseph, Bessie Weiss, Vincent Stewart, (Vacancy)  
TRIAL ON-LINE SPEAKER CARD REGISTRATION  
The Audit Committee, in its desire to take more targeted Public Comment on  
Agenda Items, on a trial basis, within the current times allotted for Public  
Comment, is returning to it past practice of taking individual Public Comment  
on most items on the Agenda (except Consent). As a result, a separate  
Speaker Card (Request To Speak) is required to be filed by the commenter  
on each Agenda Item eligible for Public Comment.  
On line Speaker Card Registration (Request To Speak) opens at minimum  
72 hours in advance for a Regular Meeting or at minimum 24 hours in  
advance for a Special Meeting. Use the eComment Link to Request  
(Register) to Speak up to one hour before the beginning of the meeting.  
Manual Speaker Cards also will be available at the meeting for completion.  
Request to Speak, on an eligible Agenda Item, as a matter of equity, is first  
registered, first called, in order of Registration whether participation is in  
person or virtually.  
For advanced Registration, You must establish a one time OUSD  
eComment - Register To Speak Account providing your First Name and  
Last Name and your email address. Your First Name and Last Name, as  
Registered, must also show as the Participant or Profile Name on a  
teleconference system (i.e., zoom, webex, other). You will be requested to  
Register the first time you use the eComment - Request To Speak.  
The Request To Speak System, after the one time registration, will  
remember you by first name and last name (profile) associated with your  
email address, making it easier for you to electronically Register or Request  
to Speak on an Agenda Item at a future OUSD legislative meeting, e.g.,  
Board, committee, commission.  
Early Pre-meeting Request To Speak (Registration) is urged for all -  
whether you plan to attend meeting in person or view meeting via  
teleconference or listen to the meeting by telephone. Names will be called in  
Request To Speak order received.  
On line Request to Speak (Registration) automatically closes one-hour  
before commence of the legislative meeting. (No way to manually reopen.)  
Thereafter, a Request To Speak on an eligible Agenda Item is taken in  
person at the legislative meeting only via Manual Speaker Card. (If you  
registered pre-meeting on line to speak on an eligible Agenda Item, please  
do not re-register if you then attend the meeting in-person.) The Manual  
Speaker Card, for equity, will be placed in the que behind pre-meeting  
registered speakers  
If you registered to Speak on an eligible Agenda item, pre-meeting, if  
attending meeting in person, when your name is called, please walk to the  
Speaker's Podium and comment on the eligible Agenda item.  
If you registered to Speak on an eligible Agenda Item, pre-meeting, if  
attending meeting on line, when your name is called, please raise your  
hand. Audit Committee staff will match your pre-registration name with on  
line profile, unmute you to speak and remute you upon conclusion.  
If you wish to speak by telephone only please pre-register and enter as your  
First Name (area code) and Last Name (last four digits of your telephone  
number.). If you pre-registered to Speak on an Agenda item, when your  
profile (area code and last four telephone digits) is called for comment on  
the Agenda item, please press "9". Audit Committee staff will match your  
pre-registration name with on line profile, unmute you to speak and remute  
you upon conclusion.  
Total Public Comment time on an eligible Agenda Item is established and  
announced by the Presiding Officer prior to first speaker on the eligible item  
for Public Comment.  
For help, if needed, with eComment - Request to Speak (Registration),  
during this trial period, please phone 510/879-8658 weekdays.  
Feedback accepted via eComment up to and through this Meeting and/or  
afterwards at boe@ousd.org.  
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  
Instructions on how to join a meeting by video conference are available at:  
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 832  
1160 9626, 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 virtually by Zoom, if you have made a pre-meeting  
Request to Speak, when your name is called, click the “Raise Your Hand”  
button. You will be 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:  
r.  
To comment by phone (via Zoom), if you have made a pre-meeting  
Request to Speak, when your name is called, press “*9” to “Raise Your  
Hand." You will be unmuted and allowed to make public comment. You will  
then be re-muted. Instructions of how to raise your hand by phone are  
-Joining-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 Board of Education 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 by clicking the“eComment” in bold link on the cover page of this 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 November 6, 2023, Audit Committee  
Meeting to order at 6:10 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. Adoption of Committee Minutes  
D.-1  
Adoption by the Audit Committee of its Meeting Minutes of May 22,  
2023.  
Attachments:  
Chairperson Ross opened the floor for discussion and consideration of the  
May 22, 2023, Committee Meeting Minutes.  
Discussion - None  
Public Comment - Assata Olugbala  
A motion was made by Vice Chairperson Lee, seconded by Secretary  
Hall, that the May 22, 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  
Absent:  
3 - (Vacancy) (Vacancy)  
Member Vincent Stewart  
Member Jason Joseph  
Enactment No: 23-2080  
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  
Plan - Audit Committee  
A Progress 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 the  
District’s Corrective Action Plan for said Findings, including payroll  
and vacation.  
Attachments:  
Ryan Nguyen, Controller, gave a brief summary on the California  
Department of Education’s review of the District’s Audit Findings for 2021 -  
2022 and the District’s Corrective Action Plan for said Findings, including  
payroll and vacation.  
Controller Nguyen responded to comments and questions from the  
Committee.  
Discussion - Member Weiss, Chairperson Ross,  
Public Comment - Carol Delton, Assata Olugbala  
Discussed  
G. New Business  
G.-1  
the District Unaudited Actuals - Year End Close - Chief Business  
Officer  
A presentation to the Audit Committee, with the Chief Business  
Officer, or designee, of Resolution No. 2324-0153 - Annual  
Statement of All Receipts and Expenditures of the District for Fiscal  
Year 2022-23 (Unaudited Actuals).*  
_____  
* The District’s General Fund Unrestricted and Restricted ending  
fund balances, for FY 2022-23, are $118,353,704.41 and  
$164,775,839.84, respectively.  
Attachments:  
Ryan Nguyen, Controller, responded to the Committee's questions and  
comments on Resolution No. 2324-0153 - Annual Statement of All Receipts  
and Expenditures of the District for Fiscal Year 2022-23 (Unaudited  
Actuals).*  
Discussion - Member Weiss, Secretary Hall, Vice Chairperson Lee,  
Chairperson Ross  
Public Comment - Carol Delton, Assata Olugbala  
Discussed  
G.-2  
Update - Chief Business Officer  
A report to the Audit Committee by Lisa Grant-Dawson, Chief  
Business Officer, or Designee, or Eide Bailly, auditor(s), on the  
timeline and current status of the District’s Financial Statements  
(Audit Report) for Fiscal Year Ending June 30, 2023.  
Attachments:  
Ahmad Gharaibeh, Auditor gave an oral report on the timeline and current  
status of the District’s Financial Statements (Audit Report) for Fiscal Year  
Ending June 30, 2023.  
Ahmad Gharaibeh stated that the Audit Report for Fiscal Year Ending June  
30, 2023, is scheduled to be complete by December 15, 2023.  
Auditor Gharaibeh responded to Committee Member's comments and  
questions. Nathan Edelman, Auditor provided additional comments.  
Discussion - Member Weiss, Chairperson Ross  
Public Comment - Carol Delton, Assata Olugbala  
Discussed  
G.-3  
23-2570  
Reduction of Membership - Audit Committee  
A discussion and possible adoption by the Audit Committee of a  
recommendation to the Board of Education requesting that Board  
Bylaw (BB) 9131 Advisory and Oversight Committees and  
Commissions be amended, effective February 1, 2024, reducing the  
Membership of the Audit Committee from seven (7) to five (5)  
Members.  
Attachments:  
23-2570 Board Bylaw (BB) 9131  
Chairperson Ross opened the floor for discussion and consideration on  
requesting that Board Bylaw (BB) 9131 Advisory and Oversight Committees  
and Commissions be amended, effective February 1, 2024, reducing the  
Membership of the Audit Committee from seven (7) to five (5) Members.  
Discussion - None  
Public Comment - None  
A motion was made by Secretary Hall, seconded by Member Weiss, to  
reduce Committee Membership from seven (7) to five (5) members and  
Members with [internal and/or external audits] Expertise from three (3)  
Members to two (2), 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 - Member Vincent Stewart  
Member Jason Joseph  
Absent:  
(Vacancy) (Vacancy)  
Enactment No: 23-2081  
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  
Matter Jurisdiction of the Audit Committee - Up To 30 Minutes –  
November 6, 2023  
Public Comment on All Non-Agenda Items Within the Subject  
Matter Jurisdiction of the Audit Committee - Up To 30 Minutes -  
November 6, 2023.  
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 7:31 P.M.  
Prepared By:  
Approved By: