Engagement Memo—Audit of the Company’s Unified Operations Center Program

We are initiating an audit of Amtrak’s Unified Operations Center Program – a multidisciplinary effort to transform a newly purchased building in Wilmington, Delaware into the company’s new operations center. Our objective will be to assess the company’s management and oversight of the program, and the extent to which it has identified and mitigated risks. We may expand our scope or modify our objective during the audit.

As we start this audit, we are acutely aware of and sensitive to the impact that the coronavirus has had on us all, particularly the company’s business operations and its employees. Our work will include interviewing company officials and analyzing available documentation; however, we will work to minimize disruptions to the company by coordinating meetings with staff in advance. Given the current operating environment, we leave it to your discretion to determine who you would like to participate in an entrance conference to minimize disruptions to the executive leadership team and expedite our information gathering. Throughout the course of our audit, we will keep you advised of the status of our work and any material changes in our objective, should they occur.