Recommendation R11
By April 1, 2027, the BART Board should consider restructuring Internal Audit’s reporting to establish a direct reporting relationship between Internal Audit and the Audit Committee— meaning the Committee approves the audit plan, receives engagement results, and exercises oversight of the internal audit function—consistent with IIA Standards 6.1 and 7.1 and GAGAS Section 3.56.
Jury report: BART at a Crossroads: Structural Deficit, Governance Accountability, and the Choices Ahead · PDF page 26
Permanent linkOfficial response
BART Board of Directors
Agency says further analysis neededClaims functional reporting already exists; broader authority changes require District Act analysis; update by end of November 2026.
Read official response · PDF page 27Explains existing review versus proposed approval authority and commits to an update, not completed restructuring.
- Provide Audit Committee an update on this recommendation and its analysis. Owner: BART Board of Directors. Timing: By the end of November 2026..
This review evaluates the response document. Implementation claims have not been independently verified.