Engagement Memo—IIJA Compliance

We are initiating an audit of Amtrak’s (the company) administration of funds provided by Congress in the Infrastructure Investment and Jobs Act (IIJA). Our objective will be to assess the company’s efforts to comply with IIJA requirements, including how it uses, accounts for, and reports on awarded funds. We may modify our scope or objective during the review. We plan to interview company officials; assess related policies, documents, and procedures; and review relevant company data. We will work to minimize disruptions to the company by coordinating meetings with staff in advance. 

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.