Monitoring the Work of the Independent Public Accountants Conducting the FY 2014 Financial Statement Audit and Single Audit

This is to inform you that we are initiating engagements to monitor the work of the independent public accountant (IPA) performing the audits of Amtrak's (the company) Fiscal Year (FY) 2014 Consolidated Financial Statements (Project 014-2014) and Single Audit (Project 012-2015). Our objectives are to: (1) determine whether the IP A performed the audit of the company's Consolidated Financial Statements in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States; (2) determine whether the IP A performed the Single Audit in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States and Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; (3) monitor the company's administration of the audits;(4) follow up on our prior recommendations to the company to improve its IPA oversight activities.