All Audit Documents
March 21, 2023 | Engagement Memos
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… Read more
February 14, 2023 | Engagement Memos
Engagement Memo— IIJA Compliance
We are initiating an audit of Amtrak’s (the company) administration of funds provided by Congress in the Infrastructure Investment and Jobs Act (IIJA… Read more
January 23, 2023 | Engagement Memos
Engagement Memo—Protecting Information Systems and Data from Insider Threats
We are initiating an audit of Amtrak’s (the company) information security practices for protecting its systems and data internally from unauthorized… Read more
December 22, 2022 | Audit Reports
TRAIN OPERATIONS: Company Has Improved Management of Intercity Trainset Acquisition and Can Improve Stakeholder Engagement on Major Capital Programs
Our objective for this report was to assess the company’s oversight of the Intercity Trainset program.
We found that the company experienced… Read more
December 20, 2022 | Audit Reports
GOVERNANCE: Quality Control Review of the Independent Audit of Amtrak’s Consolidated Financial Statements for Fiscal Year Ended 2022
Amtrak (the company) contracted with the independent certified public accounting firm of Ernst & Young LLP to audit its consolidated financial… Read more
December 19, 2022 | Other Audit Correspondence
Termination of Project Code 008-2022: Audit of Capital Planning Process
On February 22, 2022, we initiated an audit of Amtrak’s (the company) capital planning process. Our objective was to assess the extent to which the… Read more
December 12, 2022 | Audit Reports
SAFETY AND SECURITY: Amtrak Has Opportunities to Strengthen Controls over High-security Keys
Our objective for this report was to assess the extent to which the company has controls to manage, distribute, track, and retrieve high-security… Read more
November 21, 2022 | Engagement Memos
Engagement Memo—Safety and Security: Oversight and Coordination of Private Security Contractors
We are initiating an audit of Amtrak’s private security contractors. Our objective will be to assess the effectiveness of Amtrak’s oversight and… Read more
November 07, 2022 | Audit Reports
INFORMATION TECHNOLOGY: Better Identifying and Tracking Operational Technology Assets Across the Company Would Improve Cybersecurity
Our objective for this report was to assess the effectiveness of the company’s practices for identifying and tracking its operational technology… Read more
November 07, 2022 | Engagement Memos
Engagement Memo—New Acela Program Delivery
We are initiating an audit of Amtrak’s (the company) New Acela program. This will be our fifth review in a series on the New Acela program. Our… Read more