Recommendation R12
By April 1, 2027, the BART Board should consider amending the Audit Committee Charter to grant the Audit Committee authority to approve the Internal Audit Charter, the annual risk-based audit plan, and audit resources consistent with IIA Standards 6.1 (Organizational Positioning), 6.2 (Internal Audit Charter), and 7.1 (Organizational Independence).
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 neededFurther analysis needed on committee approval/resource powers and District Act; update by end of November 2026.
Read official response · PDF page 27Distinguishes review role, Board budget authority and possible expanded committee powers.
- 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.