Finding F28
BART’s Internal Audit Charter and Audit Committee Charter both reflect that final approval authority over the Internal Audit Charter and annual audit plan rests with executive management rather than the Audit Committee, while IIA Standards 6.2 and 6.3 require that the governing body hold this approval authority.
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: Chief Audit Executive rather than executive management approves; committee only reviews, so full conformity may still be lacking.
Read official response · PDF page 11Identifies disputed approver and conceded committee-authority gap using July 2025 charter. The response’s own description of charter assignment is internally awkward and not silently reconciled.
This review evaluates the response document. Implementation claims have not been independently verified.