Finding F31
BART’s Internal Audit Charter states that Internal Audit functionally reports to the Audit Committee—meaning the Committee is responsible for overseeing Internal Audit’s work, approving its plans, and receiving its findings.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 24
Permanent linkOfficial response
BART Board of Directors
Partially disagrees: describes functional committee and administrative GM reporting, plus access/independence safeguards.
Read official response · PDF page 13Does not squarely explain the formal finding’s assertion that functional reporting includes approval of plans; related reporting detail leaves that disputed proposition unresolved.
This review evaluates the response document. Implementation claims have not been independently verified.