Engagement Memo— Monitoring the Work of the Independent Public Accountant Conducting the Fiscal Year 2023 Consolidated Financial Statement Audit and Single Audit

We are initiating engagements to monitor the work of the independent public accountant (IPA) performing the audits of Amtrak’s (the company) fiscal year (FY) 2023 Consolidated Financial Statements (Project 007-2023) and Single Audit (Project 008-2023).

Our objectives will be to:

(1) determine whether the IPA performed the audit of the company’s Consolidated Financial Statements in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States.

(2) determine whether the IPA performed the Single Audit in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States and Office of Management and Budget, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200.

(3) monitor the company’s administration and facilitation of the audits.