Recommendation R15
By April 1, 2027, the BART Board should consider requiring that full Internal Audit reports be provided on a timely basis to the Audit Committee, OIG, and Board without restriction consistent with GAGAS Section 9.57.
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 unrestricted full-report distribution, citing May 2026 manual and GAGAS9.57 disclosure-risk assessment.
Read official response · PDF page 29Refusal directly engages unrestricted distribution while preserving intended-recipient qualifications.
This review evaluates the response document. Implementation claims have not been independently verified.