ANNUAL AUDIT PLAN FOR 2026

Our planned audits for 2026 continues our focus on major capital projects, with an emphasis on those funded by the Infrastructure Investment and Jobs Act. To date, the OIG’s capital oversight includes projects exceeding $40 billion, such as Amtrak’s participation in the $16 billion Hudson Tunnel project; new rolling stock acquisitions such as NexGen Acela, Airo, and the long-distance fleet; and the $4 billion effort to upgrade maintenance facilities. This year, we plan to build on this body of work by reviewing the $2.1 billion Sawtooth Bridges Replacement Project and the $2.7 billion replacement of the Susquehanna River Bridge. We also plan to assess Amtrak’s redevelopment of Philadelphia’s 30th Street Station, and how it could apply lessons to the pending New York Penn Station redevelopment.

In addition, we plan to assess the company’s asset management, including its strategy for decommissioning hundreds of legacy train cars and locomotives and its oversight of multi-billion-dollar spare parts agreements. Our customer service work will assess the company’s efforts to manage the passenger experience during extended en route delays. Meanwhile, our ongoing work on high-risk operating challenges includes the company’s effort to manage billions of dollars in state-of-good-repair work and opportunities to better oversee its once-in-a-generation trainset acquisitions.

Throughout the year, we may adjust our work as new challenges arise or priorities change to ensure we are covering the most relevant and timely issues.