Controls over the Disposition of Equipment Purchased with ARRA Funds

The Office of Inspector General is initiating an audit of equipment purchased under ARRA contracts. The objective of this audit is to assess the adequacy of controls over the disposition of equipment such as computers, furniture, and tools purchased with ARRA funds. During the audit, OIG audit personnel will meet with individuals responsible for ARRA contract management, analyze documents associated with equipment purchases, and review contract and invoice files. We will perform our audit work in accordance with Generally Accepted Government Auditing Standards (GAGAS).

Change Orders on ARRA Projects

Amtrak received $1.3 billion under the American RecovelY and Reinvestment Act of 2009 (ARRA) for infrastructure and security improvements. There was approximately $63 million in change orders on ARRA projects. This is to ad vise you that we are initiating a review to assess adequacy of the process to review and approve change orders. Our specific objective is to determine whether the amounts paid to accomplish change order work were adequately supported. We request that your office arrange an entrance conference for us with the appropriate Amtrak officials at the earliest possible date.

IG Letter to Senators Grassley and Coburn

This letter provides an update to your request of April 8, 2010,1 for information on all of our closed audits, investigations, and evaluations that have not been publicly disclosed. We are also providing a list of open and unimplemented Amtrak Office of Inspector General (OIG) recommendations. From May I, 2010, through June 30, 2013, all OIG audit and evaluation reports have been disclosed to the public on our website.

AUDIT OF GRANT AGREEMENT: Next Generation Equipment Committee Materially Complied with Terms of the Grant Agreement

Our audit objectives were to determine whether the Committee (1) has complied with the terms of the grant agreement, to include the propriety of grant expenditures; (2) produced the deliverables contained in the grant provisions; and (3) has established adequate internal controls to govern its activities.

MANAGEMENT OF OVERTIME: Best Practice Controls Can Help in Developing Needed Policies and Procedures

Amtrak has started to focus management attention on improving controls over the approval and use of overtime. However, much work remains to be done, and current management controls over the approval and oversight of overtime are inadequate. This situation leaves the company highly vulnerable to overtime fraud and abuse.

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