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).1 Our objective will be to assess how the company is planning to use, account for, and report on the funds IIJA provides to replace obsolete assets and invest in deferred infrastructure needs across its system.2 We may expand our scope or modify our objective during the audit. We plan to interview company officials; assess related policies, documents, and procedures; and review relevant company data.

We will work to minimize disruptions to the company by coordinating meetings with staff in advance. 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.