About Audits

California Public Utilities Code Section 28840-28845 requires the OIG to examine BART’s operating practices to identify opportunities for:

Efficiencies in administration of BART’s programs and operations
Opportunities to improve data used to determine project resource allocations
Best practices for delivering capital projects
Best practices for BART to maintain positive and productive relations with its employees and the collective bargaining units representing those employees

The OIG conducts performance audits to fulfill these requirements.

Performance Audits

Performance audits contribute to public accountability and transparency by providing independent and objective analysis of the efficiency and…

Auditing Standards

We follow the Government Auditing Standards (also known as the “Yellow Book”), which are established by the U.S. Government Accountability Office (GAO…

Selection of Audit Topics

Topics selected for performance audits generally will be based on the results of an entity-wide risk assessment, but may also be selected based on the…

Audit Process

The audit process typically encompasses planning, fieldwork, reporting, and follow up:

Audit Reports & Discussions

Explore our Audit Reports and Discussions for insights into efficiency and compliance.

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