Engagement Memo—Greenhouse Gas Emissions

We are initiating an audit of Amtrak’s emissions control efforts. Our objective will be to assess the company’s plan to reduce greenhouse gas emissions and how effective it has been in achieving the reduction goals. We may expand our scope or modify our objective during the audit. As part of the audit, we will review how the company sets targets and tracks its emissions, including any relevant data. We also plan to interview senior officials involved with managing the company’s environmental programs, review documentation, conduct pertinent site visits, and gain an understanding of the internal controls in place to ensure success.