Finding F34
Complete Internal Audit reports were not provided to the Audit Committee on a consistent basis in connection with Internal Audit’s appearances. Activity summaries were provided instead.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 24
Permanent linkOfficial response
BART Board of Directors
Agrees with clarification: summaries support oversight; full reports may contain asset vulnerabilities and require risk-based distribution under GAGAS9.57.
Read official response · PDF page 15Explains why reports are not always broadly distributed using a named standard; appropriateness of restrictions is not independently verified.
This review evaluates the response document. Implementation claims have not been independently verified.