All Audit Documents
1 - 10 of 353 Results
Audit Reports
Safety and Security: Company is Taking Steps to Address its Risk of Train Strikes but Does Not Have a Comprehensive Risk Management Process
Our objective was to assess the company’s efforts to identify and manage its risk of train strikes—incidents in which a train hits people or vehicles.
Tracking Number: OIG-A-2025-005 | 04/14/2025
Engagement Memos
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).
Tracking Number: 007-2025 | 03/28/2025
Engagement Memos
Engagement Memo—Positive Train Control
We are initiating a review of Amtrak’s (the company) oversight and operation of Positive Train Control (PTC)—its key safety system for preventing train accidents.
Tracking Number: 006-2025 | 03/28/2025
Engagement Memos
Engagement Memo— Monitoring the Work of the Independent Public Accountant Conducting the Fiscal Year 2025 Consolidated Financial Statement Audit and Single Audit
We are initiating engagements to monitor the work of the independent certified public accountant (IPA) performing the audits of Amtrak’s (the company) fiscal year (FY) 2025 Consolidated Financial Statements (Project 001‐2025) and Single Audit (Pro
Tracking Number: 001‐2025 and 005‐2025) | 03/14/2025
Engagement Memos
Engagement Memo—Cloud Computing Practices
We are initiating a review of Amtrak’s (the company) practices for cloud computing— technology that provides on‐demand access to shared servers and databases so that organizations do not have to manage them in‐house.
Tracking Number: 004‐2025 | 02/05/2025
Audit Reports
Technology: Results of Audit Assessing the Company’s Disaster Recovery Practices for Its Operational Technology Systems
Amtrak uses operational technology (OT) systems to manage equipment that controls train operations, such as communications and dispatching.
Tracking Number: OIG-A-2025-003 | 01/31/2025
Audit Reports
Financial Management: Quality Control Review of the Independent Audit of Amtrak’s Consolidated Financial Statements for Fiscal Year Ended 2024
Amtrak (the company) contracted with the independent certified public accounting firm of Ernst & Young LLP to audit its consolidated financial statements as of September 30, 2024, and for the year then ended, and to provide a report on interna
Tracking Number: OIG-A-2025-002 | 01/20/2025
Engagement Memos
Engagement Memo—National Facilities Program
We are initiating an audit of Amtrak’s (the company) National Facilities Program (NFP).
Tracking Number: 003‐2025 | 12/20/2024
Audit Reports
Major Programs: Company Established a Management Framework for Long Distance Fleet Replacement Program but Can Improve Risk Management and Clarify Lines of Authority
Our objective was to assess the company’s management and oversight of this program and to identify any risks to its successful delivery.
Tracking Number: OIG-A-2025-001 | 12/13/2024
Engagement Memos
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.
Tracking Number: 002‐2025 | 11/18/2024