Finding F26
Internal Audit’s engagements include audits of financial reporting and other functions within the CFO’s organizational span of control.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 23
Permanent linkOfficial response
BART Board of Directors
Partially disagrees: external auditors audit statements; IA may review CFO-area processes such as payroll without operational responsibility.
Read official response · PDF page 9Defines accepted assurance work and disputed statement-audit scope with a concrete segregation rationale.
This review evaluates the response document. Implementation claims have not been independently verified.