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, 2024, 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 12, 2024.1 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, 2024, in accordance with the audit requirements of 2 C.F.R. 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.

As required 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.

Our investigation determined that a former Lineman Trainee based in New Brunswick, New Jersey, violated company policies by offering company employment under false pretenses in exchange for sexual favors, as well as lying in an OIG interview about his interaction with the complainant. Specifically, the former trainee offered the complainant a job with the company that did not exist and that he did not have the authority to offer, and he lied to our agents about his communications with the complainant. He was terminated on June 13, 2025, and he is not eligible for rehire.

The U.S. Postal Service selected the South Atlanta Sorting and Delivery Center (S&DC) as one of the first facilities for fleet electrification. It contracted for the design and installation of 236 parking spaces with charging ports to support the electrical vehicle (EV) rollout. In January 2024, 51 EVs were sent to the facility and following staff training were deployed on delivery routes. An external contractor performed the commissioning, including the electrical, network, charging, and safety testing in early March 2024. 

OIG reviewed USDA’s performance measures and monitoring for the Partnerships for Climate-Smart Commodities.

Audit of the Railroad Retirement Board's Representative Payee Program from Fiscal Year 2023 through Fiscal Year 2024 - Abstract