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 Minutes 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

Chair Ross called the June 6, 2022, Audit Committee Meeting to order at

6:01 P.M.

B. Roll Call

Present

Absent

3 - Member Alton Jelks

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

22-1208

Minutes - Audit Committee – April 4, 2022

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

2022.

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

Attachments:

A motion was made by Member Jelks, seconded by Vice Chairperson

Lee, that the April 4, 2022 Committee Minutes be Adopted. The motion

carried by the following vote:

Aye:

3 - Member Alton Jelks

Vice Chairperson Caroline Lee

Chairperson Elizabeth Ross

1 - Secretary Jason Joseph

Absent:

Enactment No: 22-1078

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.

Chief Business Officer (CBO) Lisa Grant-Dawson gave a report to the Audit

Committee on the status of the appointment for the District External Auditor.

CBO Grant-Dawson reported that the Eide Bailey Agreement was renewed for

another year. CBO Grant-Dawson also discussed the issues and possible

resolutions for improving the request for proposal process for selecting

Auditors moving forward. CBO Grant-Dawson responded to comments and

questions from the Committee.

Discussion: Chair Ross

Public Comment: Carol Delton

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.

21-1885 Audit Committee and Committee – District Audit

Findings 2016-2021 - Chief Business Officer

Attachments:

Lisa Grant-Dawson gave a report to the Audit Committee on the progress

made in resolving District's 2016 - 2021 Audit Findings. CBO Grant-Dawson

discussed the corrective action plan for the 2021 Audit submitted to the

Alameda County Office of Education and the State Controller's Office and will

more substantively discuss the Plan at the next Audit Committee Meeting.

CBO Grant-Dawson responded to comments and questions from the

Committee.

Discussion: Chair Ross

Public comment: Carol Delton

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.

VanCedric Williams gave a brief summary 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 and responded to comments and questions from the Committee.

Discussion: Chair Ross

Public Comment: Carol Delton

Discussed

G.-2

22-1205

Audit Committee - Vacancy and Pending Membership Increase

A discussion by the Audit Committee of Vacancy and Pending

Membership Increase.

Chair Ross gave a brief report to the Audit Committee stating that the

application to apply for membership to the Audit Committee are available on

the OUSD website, and announced to the public for any persons, preferably

with an accounting background, interested in joining the Audit Committee to

apply.

Public Comment: Carol Delton

Discussed

G.-3

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 Handbook - Audit Committee

Attachments:

Chair Ross discussed with the Audit Committee it's proposed Audit

Committee Handbook.

Items to consider adding to the proposed Audit Committee Handbook:

- General timeline from Draft to presentation of Semi Annual Reports to the

Board of Education.

- When audit tracker updates are presented to the Committee.

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

22-1209

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.

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