Federal Reports

Amtrak (the company) contracted with the independent public accounting firm of Ernst & Young LLP to audit its consolidated financial statements as of and for the fiscal year then ended, September 30, 2022, and to provide a report on internal control over financial reporting and compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters, which they issued on December 14, 2022.1 Because the company receives federal financial assistance, it must obtain an audit performed in accordance with U.S. generally accepted government auditing standards.The contract also required Ernst & Young to perform a Single Audit of the company’s federal financial assistance for the fiscal year ended September 30, 2022, in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The objective of the Single Audit was to test internal control over compliance with major federal program award requirements and determine whether the company complied with the laws, regulations, and provisions of contracts or grant agreements that may have a direct and material effect on its major federal programs.

In May 2022, we conducted unannounced inspections of U.S. Customs and Border Protection (CBP) facilities in the Rio Grande Valley area of Texas, specifically six U.S. Border Patrol facilities and three Office of Field Operations (OFO) ports of entry (POEs).

The U.S. Government Publishing Office (GPO), Office ofthe Inspector General (OIG) conducted an audit of payments to injured employees at GPO.Our objective was to determine whether GPO is properly paying employees who havesustained work-related injuries or diseases covered by Federal Employees’ CompensationAct (FECA).