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Audit Initiated of Amtrak's Performance Tracking (APT) System

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As mandated by Section 203(b) of the Passenger Rail Investment and Improvement Act of 2008 (PRIIA), the Office of Inspector General is initiating an audit of Amtrak’s financial accounting and reporting system, known as Amtrak Performance Tracking (APT) system.  We first announced this audit in October 2010, but suspended the review because APT was in a critical conversion phase which precluded any meaningful analysis from being performed.  The objectives of this audit are to assess whether the system (1) allocates all of Amtrak’s revenues to each of its routes, lines of business, and major activities; (2) assigns all of Amtrak’s fully allocated costs to each of its routes, lines of business, and major activities in accordance with standard cost accounting practices; and (3) calculates all of Amtrak’s avoidable costs with respect to each of its routes using a sound methodology.