Finding F30
The Audit Committee Charter is inconsistent with IIA Standards 6.2 and 6.3 because it requires only a review, rather than formal approval, of the Internal Audit Charter and the annual risk-based audit plan.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 23
Permanent linkOfficial response
BART Board of Directors
Agrees with clarification: distinguishes 2021 committee charter from January 2025 standards and admits review-only authority may not conform.
Read official response · PDF page 12Dated governance documents and standards explain the conceded gap without independently determining conformity.
This review evaluates the response document. Implementation claims have not been independently verified.