Recommendation R14
By April 1, 2027, the BART Board should consider requiring Internal Audit to develop and implement a documented policy governing the form, content, and timing of its communications to the Audit Committee, consistent with IIA Standard 15.1, and to report to the Audit Committee on the topics defined in the Internal Audit Charter at each scheduled Committee meeting.
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 declines implementationDeclines a separate communications policy and mandatory reporting at every meeting, citing May 2026 manual and IIA15.1.
Read official response · PDF page 28Explains discretion and current-guidance alternative; no independent standards ruling.
This review evaluates the response document. Implementation claims have not been independently verified.