Between the period June through October 2006, Amtrak did not produce and/or distribute the support documentation needed to invoice all of the labor expenses recorded in Amtrak's Financial Information System (FIS). As a result, Amtrak failed to invoice $41,874 in unbilled reimbursable labor expenses.
The OIG conducted an audit to determine whether Amtrak billed New Jersey Transit (NJT) in accordance with the Maintenance of Equipment Services Agreement. The OIG also compared actual overhead costs that Amtrak incurs to support the maintenance services versus the fixed overhead rate contained in the Agreement.
Originally, we planned to evaluate Amtrak’s Strategic Planning process and the 2009 planning documents by comparing and contrasting the process and plans to “best practices” in strategic planning.
Our objectives were to determine whether open purchase orders (POs) for R&R parts are closed on a timely basis and if internal controls for the R&R process including warranty repairs are effective.
Our objectives were to determine whether only eligible dependents of Amtrak employees are receiving health and welfare benefits and if adequate internal controls are in place to ensure accuracy and to detect and prevent unnecessary expenditures by Amtrak for ineligible dependents.
The Office of Inspector General has completed a review of the Route 128 Station Ticket Office. Our objectives were to: (i) determine compliance with daily station accounting procedures;
(ii) verify assigned working funds, ticket stock and other assets; (iii) evaluate safeguards over these assets; and (iv) appraise the efficiency of station operations.
The audit objective was to determine that costs submitted by MR were in accordance with contractual terms and supported by detailed books and records. Additionally, we reviewed the qualifications of engineers assigned to the project to determine that their educational levels and experience were in accordance with contractual requirements.
The objectives of this review were to determine whether the monthly billings for diesel fuel and fuel handling items submitted by the UP were accurate, valid, reasonable, and in compliance with the operating agreement and contract amendments between Amtrak and the UP. The audit covered the period from June I, 1995 through December 31, 1999.
Our primary objective was to identify the customers Amtrak could potentially invoice for retroactive wage increase expenses; and, to calculate and summarize by customer the amount Amtrak may be entitled to invoice each customer.
On behalf of the Amtrak Office of Inspector General, I am pleased to present this Semiannual Report to Congress. Our Report highlights significant audits, evaluations, and investigations for the six-month period ending September 30, 2007. During the reporting period, we issued 12 audit reports with questioned costs of $207,435.