Memorandum To: William N. Feidt Executive Vice President/Chief Financial Officer From: Stephen Lord Assistant Inspector General, Audits Date: November 6, 2018 Subject: Engagement Memo—Controls Over Reimbursable Ancillary Services (Project code 003-2019) We are initiating an audit of the company’s processes for providing reimbursable ancillary services, such as the maintenance, engineering, and capital improvement services provided to freight and commuter operators on a reimbursable cost basis. Our objective will be to assess the extent to which the company is effectively and efficiently managing these services, including the process and controls related to identifying the full cost of and billing for these services. Our scope will include reviewing the services provided in fiscal years 2016, 2017, and 2018. We may expand our scope or modify our objective during the audit. During the audit, we plan to analyze documents and data related to the coding, processing and tracking of reimbursable services. We will request documents as our work progresses. We also will work to minimize the impact of the audit by coordinating interviews of company officials and other work with staff in advance. Our work will be performed in accordance with generally accepted government auditing standards. Our interactions with the company will be consistent with P/I2.1.3, which sets forth the relationship between our office and the company. In particular, section 7.0 of the policy discusses coordination between company officials and our office of audits. To view this policy, see http://wiki.corp.nrpc/display/APIM20/2.0+Inspector+General. We request that your office arrange an entrance conference for us with the appropriate company officials at the earliest possible date. We will keep you advised of the status of our work and any material changes in our objective, should they occur. 10 G Street, NE, 3W-300, Washington D.C., 20002 202.906.4600 / Fraud Hotline 800.468.5469 www.amtrakoig.gov Dorian Herring will be the audit manager for this engagement and will report to Anne Keenaghan, Senior Director – Audits. If you have any questions, please contact me at (202) 906-4600 (email@example.com); Jason Venner, Deputy Assistant Inspector General – Audits at (202) 906-4405 (firstname.lastname@example.org); or Anne Keenaghan at (215) 349-2743 (email@example.com). cc: Eleanor Acheson, Executive Vice President/General Counsel & Corporate Secretary Stephen Gardner, Executive Vice President/Chief Commercial Officer Tim Griffin, Executive Vice President/Chief Marketing Officer Ken Hylander, Executive Vice President/Chief Safety Officer Scot Naparstek, Executive Vice President/Chief Operating Officer DJ Stadtler, Executive Vice President/Chief Administration Officer Christian Zacariassen, Executive Vice President/Chief Information Officer Mark Richards, Senior Director, Risk Management and Controls Mark Benedict, Director, Risk Management and Controls 2
Engagement Memo-Controls Over Reimbursable Ancillary Services
Published by the Amtrak Office of the Inspector General on 2018-11-06.
Below is a raw (and likely hideous) rendition of the original report. (PDF)