Engagement Memo—State of Good Repair

We are initiating a review of Amtrak’s (the company’s) efforts towards achieving a State of Good Repair (SOGR) for its infrastructure assets. Our objective will be to assess the strategy, processes, and data the company uses to manage its SOGR work. We may modify our scope or objective during the review. We plan to interview company officials; review related policies, documents, and procedures; and analyze 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.