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, 2017, 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. The contract also required Ernst & Young to perform a Single Audit of the company’s federal grants for the fiscal year ended September 30, 2017, 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). Because the company receives federal funding, it must obtain an audit performed in accordance with U.S. generally accepted government auditing standards.As authorized by the Inspector General Act of 1978, we monitored the audit activities of Ernst & Young to help ensure audit quality and compliance with auditing standards. Our review disclosed no instances in which Ernst & Young did not comply, in all material respects, with U.S. generally accepted government auditing standards and Uniform Guidance requirements.

The Postal Service is responsible for about 195 million square feet of roofing across its portfolio of 8,349 owned facilities. We reviewed a statistical sample of 203 Postal Service-owned facilities. Our objective was to evaluate the effectiveness of the U.S. Postal Service’s roofing preventive maintenance program.