All Audit Documents
July 23, 2025 | Engagement Memos
Engagement Memo—Data Governance
We are initiating a review of Amtrak’s (the company) data governance efforts, including the implementation of strategies, policies, and requirements… Read more
July 18, 2025 | Audit Reports
Human Capital: Better Managing and Monitoring of Family Medical Leave Act Use Would Reduce Risks
Our objective for this report was to assess the extent to which the company effectively manages leave granted under the Family Medical Leave Act (… Read more
July 11, 2025 | Audit Reports
Train Operations: The Company Can Improve the Quality of Customer Service to Passengers with Disabilities
Our objective was to assess the company’s efforts to provide high-quality customer service to passengers with disabilities.
We found that… Read more
July 02, 2025 | Audit Reports
Technology: Interim Report on the Company’s Cloud Computing Practices
Like other organizations, Amtrak (the company) has been migrating its existing technology systems and data and deploying new systems to the cloud,… Read more
June 30, 2025 | Audit Reports
Acquisition and Procurement: Company Has Opportunities to More Effectively Ensure That It Awards Contracts in Its Best Interest
Our objective was to assess the extent to which the company has effective processes and controls during the pre-award phase to ensure contracts it… Read more
June 13, 2025 | Audit Reports
Financial Management: Quality Control Review of Amtrak’s Single Audit for Fiscal Year 2024
Amtrak (the company) contracted with the independent public accounting firm of Ernst & Young LLP to audit its consolidated financial statements… Read more
April 14, 2025 | Audit Reports
Safety and Security: Company is Taking Steps to Address its Risk of Train Strikes but Does Not Have a Comprehensive Risk Management Process
Our objective was to assess the company’s efforts to identify and manage its risk of train strikes—incidents in which a train hits people or vehicles… Read more
March 28, 2025 | 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
March 28, 2025 | Engagement Memos
Engagement Memo—Positive Train Control
We are initiating a review of Amtrak’s (the company) oversight and operation of Positive Train Control (PTC)—its key safety system for preventing… Read more
March 27, 2025 | Other Audit Correspondence
Financial Management: Review of Amtrak’s Procurement of Its Independent Public Accountant
In January 2025, the company selected, and the Amtrak Board of Directors appointed the company’s Independent Public Accountant (IPA). We oversaw the… Read more