ANNUAL AUDIT PLAN FOR 2023

In developing our Annual Audit Plan for calendar year (CY) 2023, we considered input from a variety of key stakeholders and other sources, and prioritized our work based on high-risk and high-impact issues. In CY 2023, we will continue our oversight of Infrastructure Investment and Jobs Act (IIJA) funds, focusing on how Amtrak is tracking its IIJA expenditures and measuring their impact. We will also complete ongoing work assessing how the company is promoting safety, building its workforce, safeguarding its technology, and addressing other emerging risks. We plan to begin new work assessing other high-risk and high-impact issues. This includes the company’s efforts to prevent trespasser deaths, its management and oversight of two multi-billion-dollar infrastructure projects, and its efforts to ensure front-line employees provide first-in-class customer service. Throughout the year, we may adjust our work as new challenges arise or priorities change to ensure we are covering the most relevant and timely issues.