Financial Management: Quality Control Review of Amtrak’s Single Audit for Fiscal Year 2025

Amtrak (the company) contracted with the independent public accounting firm Ernst & Young LLP to audit its consolidated financial statements as of September 30, 2025, and for the year then ended, and to provide a report on internal control over financial reporting and on compliance and other matters, which they issued on December 12, 2025. Because the company receives federal financial assistance, it must obtain an audit performed in accordance with U.S. generally accepted government auditing standards.

As required by the Inspector General Act of 1978, we monitored the audit activities of Ernst & Young to help ensure audit quality and compliance with auditing standards. Our review disclosed no instances in which Ernst & Young did not comply, in all material respects, with U.S. generally accepted government auditing standards and Uniform Guidance requirements.