Finding F37
There are no documented restrictions precluding public availability of Internal Audit’s completed audit reports, indicating that BART’s Internal Audit function does not comply with the public distribution requirements of GAGAS Section 9.56.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 24
Permanent linkOfficial response
BART Board of Directors
Disagrees: applies GAGAS9.57 to internal audits, argues public distribution is not mandatory and disclosure risks require review.
Read official response · PDF page 16Explicit whole disagreement with standard-specific interpretation and confidentiality rationale.
This review evaluates the response document. Implementation claims have not been independently verified.