ANNUAL AUDIT, INSPECTION, AND EVALUATION PLAN, FISCAL YEAR 2013

I am pleased to present the Amtrak Office of Inspector General’s Fiscal Year 2013 Annual Audit, Inspection, and Evaluation Plan. This year promises to be another challenging and demanding one as we work to accomplish our core mission of conducting independent and objective audits, inspections, and evaluations, to promote economy, efficiency, and effectiveness in Amtrak’s programs and operations; and to prevent and detect fraud, waste, abuse, and mismanagement.

ANNUAL FINANCIAL STATEMENT AUDITS: Observations for Improving Oversight of the Independent Public Accountant

Our objectives were to (1) gain an understanding of the company’s contract solicitation, administration, facilitation, and oversight activities as they relate to the IPA; and (2) identify best practices for the Audit and Finance Committee’s and management’s consideration in overseeing the IPA and the audit process.

RAILROAD SAFETY: Amtrak is Not Adequately Addressing Rising Drug and Alcohol Use by Employees in Safety-Sensitive Positions

We initiated this evaluation to determine whether Amtrak is ensuring that its HOS employees are complying with federal regulations governing the use of drugs and alcohol. Specifically, we evaluated (1) the extent to which Amtrak’s random testing shows that HOS employees are using drugs and alcohol, and (2) whether Amtrak is exercising due diligence in controlling the use of drugs and alcohol by these employees.

American Recovery and Reinvestment Act: Some Questioned Invoice Charges and Minimal Benefit from Duplicative Invoice-Review Process

Our objectives were to determine whether the (1) costs billed by the design/build contractors were adequately supported and allowable under the contracts’ terms and conditions and (2) process to review design/build contractors’ invoices was effective and economical.

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