Engagement Memo—Physical Security of Penn Coach Yard

Amtrak (the company) is commissioning its NextGen Acela fleet at its facility at Penn Coach Yard in Philadelphia, Pennsylvania, and is constructing a new $463 million maintenance facility at the yard to maintain both the NextGen Acela and its forthcoming Airo trainsets. Accordingly, and given our prior reporting on physical security at this location, we are initiating a review of the security at Penn Coach Yard.

Our objective is to assess the company's efforts to ensure the physical security of employees, contractors, and assets at Penn Coach Yard. We may expand our scope or modify our objective during the review. We plan to interview company officials; review related policies, documents, and procedures; analyze relevant company data; and perform site visits. 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.

We request that your office arrange an entrance conference for us with the appropriate company officials at the earliest possible date. We will keep you advised of the status of our work and any material changes in our objective, should they occur.

If you have any questions, please call (202) 906-4600.