Engagement Memo—National Facilities Program

We are initiating an audit of Amtrak’s (the company) National Facilities Program (NFP). This program is intended to upgrade facilities needed to maintain three fleets of new passenger equipment that the company is procuring: the New Acela, Airo, and Long Distance fleets. Our objective will be to assess the company’s management of the NFP and to identify any risks to achieving its goals. We may expand our scope or modify our objective during the audit. Our work will include interviewing company officials, reviewing available documentation, conducting site visits, and analyzing 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.