Engagement Memo—Audit of a Capital Services Contract

We are initiating a review of Amtrak’s (the company) management of a capital services contract. Our scope will cover one contract, and our objective will be to assess the company’s oversight of the cost, schedule, and performance of the selected contract. We will communicate the contract we select to company officials early in the audit. We may expand our scope or modify our objective during the review. We plan to review the contract files and supporting documentation, review company policies and procedures, analyze company data, and interview company officials. We will work to minimize disruptions to the company by coordinating meetings with staff in advance. This is the third in a series of contract audits we are conducting to assess the company’s stewardship of its contracts.

We will perform our work in accordance with generally accepted government auditing standards. Our interactions with the company will be consistent with P/I 2.1.4, which sets forth the relationship between our office and the company. In particular, section 7.0 of the policy discusses coordination between company officials and our Office of Audits.