Recommendation R13
By April 1, 2027, the BART Board should consider directing management to align the Internal Audit Charter, Audit Committee Charter, and organizational chart to consistently reflect Internal Audit’s reporting relationships and the Audit Committee’s authority, as required by IIA Standards 6.1 and 7.1.
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 neededWill review charters/charts with committee, GM and District Secretary, propose revisions and update committee by end of November 2026.
Read official response · PDF page 28Still excludes Board-committee relationships from organizational charts; alignment review is not an unconditional chart-redesign promise.
- Provide Audit Committee an update on this recommendation and its analysis. Owner: BART Board of Directors. Timing: By the end of November 2026..
- Collaboratively review charters and appropriate organization charts and present recommended revisions to Audit Committee. Owner: BART Board of Directors. Timing: Not specified.
This review evaluates the response document. Implementation claims have not been independently verified.