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 OIG’s knowledge of certain other risks or by request by the Board of Directors or BART management. Topics will primarily be grouped into the following focus areas:

• Administrative operations (e.g., procurement/contracts, human resources, budget, accounting, grant management, and payroll)
• Asset management
• Construction management (i.e., operational and financial), including toll-funded projects
• Customer service, community relations, and communications
• Employee relations
• Information technology
• Rail operations
• Safety and security

Outcomes considered in selecting audit projects include the potential for:

• Cost savings or increased revenues
• Improvements in public policies and operational practices, particularly through implementation of leading/best practices
• Increased efficiency, effectiveness, and performance of BART operations
• Enhanced accountability systems and transparency of BART operations
• Enhanced reliability of data used for decision making and resource allocations
• Improvements in internal controls