Title 49 — TransportationRelease 119-73not60
§24315 Reports and Audits
Title 49 › Subtitle SUBTITLE V— RAIL PROGRAMS › Part C— PASSENGER TRANSPORTATION › Chapter 243— AMTRAK › § 24315
Summary
Amtrak must send Congress a report by February 15 each year. The report must list, for every route it ran in the last fiscal year, things like how many riders and passenger-miles it had, profit or loss per passenger-mile, how revenue compares to costs, total revenues, federal and nonfederal subsidies, on-time performance, and any changes to service or stops. The report must also explain any decision to pay an Amtrak officer more than the Level I rate in section 5312 of title 5. It must name major operational problems Amtrak finds and show Amtrak’s plans to fix them. Amtrak must also give the President and Congress a full annual report of operations, finances, and accomplishments; include the category from section 24319(c)(2)(C); discuss the goal in section 24902(a); and add an action plan and status reports about station ADA compliance required by the 2020 settlement with the Department of Justice, updated yearly while the settlement is active and every 5 years after it ends. An independent certified public accountant must audit Amtrak’s yearly financial statements under generally accepted auditing standards and put the audit report in the February 15 report. The Comptroller General may do performance audits and issue rules for them, and must send audit reports with findings and any unlawful transactions to Congress, the President, the Secretary of Transportation, and Amtrak. The Secretary of Transportation must report on how well this law supports a balanced national transportation system and include that in the annual report under section 308(a). States may review Amtrak records needed to figure state payments. Amtrak may send other reports when it wants and may show it tried to get cooperation from others when needed.
Full Legal Text
Title 49, §24315
Transportation — Source: USLM XML via OLRC
(a)Not later than February 15 of each year, Amtrak shall submit to Congress a report that—
(1)for each route on which Amtrak provided intercity rail passenger transportation during the prior fiscal year, includes information on—
(A)ridership;
(B)passenger-miles;
(C)the short-term avoidable profit or loss for each passenger-mile;
(D)the revenue-to-cost ratio;
(E)revenues;
(F)the United States Government subsidy;
(G)the subsidy not provided by the United States Government;
(H)on-time performance; and
(I)any change made to a route’s or service’s frequency or station stops;
(2)provides relevant information about a decision to pay an officer of Amtrak more than the rate for level I of the Executive Schedule under section 5312 of title 5; and
(3)specifies—
(A)significant operational problems Amtrak identifies; and
(B)proposals by Amtrak to solve those problems.
(b)(1)Not later than February 15 of each year, Amtrak shall submit to the President and Congress a complete report of its operations, activities, and accomplishments, including a statement of revenues and expenditures for the prior fiscal year. The report—
(A)shall include a discussion and accounting of Amtrak’s success in meeting the goal described in section 24902(a);
(B)may include recommendations for legislation, including the amount of financial assistance needed for operations and capital improvements, the method of computing the assistance, and the sources of the assistance;
(C)shall incorporate the category described in section 24319(c)(2)(C);
(D)shall include an action plan for bringing Amtrak-served stations that are not in compliance with the Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.) into compliance with such Act, as required by the settlement agreement entered into in 2020 between Amtrak and the Department of Justice;
(E)shall include a status report on—
(i)Amtrak-served stations for which Amtrak is solely responsible for compliance with such Act based on a station assessment carried out by Amtrak, including a timeline for any required compliance with such Act, as required by the settlement agreement;
(ii)Amtrak-served stations for which Amtrak has a shared responsibility for compliance with such Act based on a station assessment carried out by Amtrak or by the party responsible for such compliance, including a timeline for any required compliance with such Act for the portions of the station for which Amtrak is the responsible party consistent with the terms of the settlement agreement, identifying who is responsible for compliance (and the status of the compliance of each responsible party with such Act) for such portions and the timeline for compliance in cases in which Amtrak is not the responsible party; and
(iii)the status of compliance with such Act for all Amtrak-served stations for which Amtrak is not the responsible party, nor is responsible for a portion of the station, and identify the entity or entities that have responsibility for compliance with such Act, based on a station assessment carried out by Amtrak or the party responsible under such Act.
(2)Amtrak may submit reports to the President and Congress at other times Amtrak considers desirable.
(3)Amtrak may meet the requirements described in clauses (ii) and (iii) of paragraph (1)(E) by demonstrating that Amtrak took reasonable measures to obtain cooperation from responsible entities.
(4)Amtrak shall submit the action plan and status report required under subparagraphs (D) and (E) of paragraph (1)—
(A)annually while the settlement agreement referred to in paragraph (1)(D) is in effect; and
(B)every 5 years beginning on the first day the settlement is no longer in effect.
(c)The Secretary of Transportation shall prepare a report on the effectiveness of this part in meeting the requirements for a balanced transportation system in the United States. The report may include recommendations for legislation. The Secretary shall include this report as part of the annual report the Secretary submits under section 308(a) of this title.
(d)An independent certified public accountant shall audit the financial statements of Amtrak each year. The audit shall be carried out at the place at which the financial statements normally are kept and under generally accepted auditing standards. A report of the audit shall be included in the report required by subsection (a) of this section.
(e)The Comptroller General may conduct performance audits of the activities and transactions of Amtrak. Each audit shall be conducted at the place at which the Comptroller General decides and under generally accepted management principles. The Comptroller General may prescribe regulations governing the audit.
(f)Amtrak and, if required by the Comptroller General, a rail carrier with which Amtrak has made a contract for intercity rail passenger transportation shall make available for an audit under subsection (d) or (e) of this section all records and property of, or used by, Amtrak or the carrier that are necessary for the audit. Amtrak and the carrier shall provide facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians. Amtrak and the carrier may keep all reports and property.
(g)The Comptroller General shall submit to Congress a report on each audit, giving comments and information necessary to inform Congress on the financial operations and condition of Amtrak and recommendations related to those operations and conditions. The report also shall specify any financial transaction or undertaking the Comptroller General considers is carried out without authority of law. When the Comptroller General submits a report to Congress, the Comptroller General shall submit a copy of it to the President, the Secretary, and Amtrak at the same time.
(h)A State shall have access to Amtrak’s records, accounts, and other necessary documents used to determine the amount of any payment to Amtrak required of the State.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 24315(a)45:548(a).Oct. 30, 1970, Pub. L. 91–518, § 308(a), 84 Stat. 1333; June 22, 1972, Pub. L. 92–316, § 4, 86 Stat. 228; Sept. 29, 1979, Pub. L. 96–73, § 113, 93 Stat. 542; Aug. 13, 1981, Pub. L. 97–35, § 1180(a), 95 Stat. 693; restated Apr. 7, 1986, Pub. L. 99–272, § 4005, 100 Stat. 107; June 22, 1988, Pub. L. 100–342, § 18(d), 102 Stat. 637. 24315(b)45:548(b).Oct. 30, 1970, Pub. L. 91–518, § 308(b), 84 Stat. 1333; restated June 22, 1972, Pub. L. 92–316, § 4, 86 Stat. 229; Nov. 3, 1973, Pub. L. 93–146, § 8, 87 Stat. 551; May 26, 1975, Pub. L. 94–25, § 4(a), 89 Stat. 90. 45:851(d)(2).Feb. 5, 1976, Pub. L. 94–210, 90 Stat. 31, § 701(d)(2); added May 30, 1980, Pub. L. 96–254, § 205, 94 Stat. 412. 24315(c)45:548(c).Oct. 30, 1970, Pub. L. 91–518, § 308(c), 84 Stat. 1333; restated June 22, 1972, Pub. L. 92–316, § 4, 86 Stat. 229; May 26, 1975, Pub. L. 94–25, § 4(b), 89 Stat. 90; Aug. 13, 1981, Pub. L. 97–35, § 1180(b), 95 Stat. 693. 24315(d)45:644(1)(A) (1st, 2d sentences), (B).Oct. 30, 1970, Pub. L. 91–518, § 805(1), 84 Stat. 1340. 24315(e)45:644(2)(A) (1st, 2d sentences).Oct. 30, 1970, Pub. L. 91–518, § 805(2)(A), 84 Stat. 1340; Oct. 28, 1974, Pub. L. 93–496, § 11, 88 Stat. 1531; Apr. 7, 1986, Pub. L. 99–272, § 4007(a), 100 Stat. 108. 24315(f)45:644(1)(A) (last sentence), (2)(A) (3d, last sentences). 45:644(2)(B).Oct. 30, 1970, Pub. L. 91–518, 84 Stat. 1327, § 805(2)(B); added June 22, 1972, Pub. L. 92–316, § 11(2), 86 Stat. 233; Apr. 7, 1986, Pub. L. 99–272, § 4007(a)(2), 100 Stat. 108. 24315(g)45:644(2)(C).Oct. 30, 1970, Pub. L. 91–518, § 805(2)(C), 84 Stat. 1340; June 22, 1972, Pub. L. 92–316, § 11(2), 86 Stat. 233. In subsection (a)(2), the words “to . . . compensation” and “prescribed” are omitted as surplus. In subsection (b)(1), before clause (A), the words “(beginning with 1973)” are omitted as executed. The word “complete” is substituted for “comprehensive and detailed” to eliminate unnecessary words. The words “under this chapter” are omitted as surplus. The word “revenues” is substituted for “receipts” for consistency. In clause (B), the words “may include recommendations for legislation” are substituted for “At the time of its annual report, the Corporation shall submit such legislative recommendations as it deems desirable”, the words “the method of computing the assistance” are substituted for “the manner and form in which the amount of such assistance should be computed”, and the words “of the assistance” are substituted for “from which such assistance should be derived”, to eliminate unnecessary words. In subsection (c), the words “(beginning with 1974)” are omitted as executed. The word “prepare” is substituted for “transmit to the President and to the Congress by March 15 of each year” for clarity because the report is now part of the annual report under 49:308(a). The words “Beginning in 1976” are omitted as executed. The word “Secretary” is substituted for “Department of Transportation” because of 49:102(b). The words “submits under section 308(a) of this title” are substituted for “to the Congress” for clarity. In subsection (d), the words “independent licensed public accountants certified or licensed by a regulatory authority of a State or other political subdivision of the United States” are omitted as obsolete because only certified public accountants are used for the audit. Only noncertified public accountants licensed before December 30, 1970, who were already conducting audits were allowed to continue. The words “or places” are omitted because of 1:1. The words “financial statements” are substituted for “accounts” because audits are performed on financial statements, not accounts. The words “independent” and “annual” are omitted as surplus. The text of 45:644(1)(B) (last sentence) is omitted as surplus because those requirements are included in “generally accepted auditing standards”. In subsection (e), the word “rules” is omitted as being synonymous with “
Regulations
”. The words “or places” are omitted because of 1:1. The word “appropriate” is omitted as surplus. In subsection (f), the words “if required” are substituted for “To the extent . . . deems necessary” to eliminate unnecessary words. The words “the person conducting”, “The representatives of the Comptroller General”, “his representatives”, “as he may make of the financial transactions of the Corporation”, “things, or”, and “full” are omitted as surplus. The words “may keep” are substituted for “shall remain in possession and custody of” and “shall remain in the possession and custody of” to eliminate unnecessary words. In subsection (g), the word “giving” is substituted for “The report to the Congress shall contain such” to eliminate unnecessary words. The words “as the Comptroller General may deem”, “as he may deem advisable”, “program, expenditure or other”, “observed in the course of the audit”, and “or made” are omitted as surplus.
Editorial Notes
References in Text
The Americans with Disabilities Act of 1990 and such Act, referred to in subsec. (b)(1)(D), (E), is Pub. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to chapter 126 (§ 12101 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see
Short Title
note set out under section 12101 of Title 42 and Tables.
Amendments
2024—Subsec. (b)(1)(D), (E). Pub. L. 118–205, § 2(1), added subpars. (D) and (E). Subsec. (b)(3), (4). Pub. L. 118–205, § 2(2), added pars. (3) and (4). 2021—Subsec. (a)(1)(I). Pub. L. 117–58, § 22204(a), added subpar. (I). Subsec. (b)(1)(A). Pub. L. 117–58, § 22206(c)(1)(A), substituted “the goal described in section 24902(a);” for “the goal of section 24902(b) of this title; and”. Subsec. (b)(1)(C). Pub. L. 117–58, § 22206(c)(1)(B), (C), added subpar. (C). 1997—Subsec. (h). Pub. L. 105–134 added subsec. (h).
Statutory Notes and Related Subsidiaries
Termination of Reporting RequirementsFor termination, effective
May 15, 2000, of provisions in subsecs. (a), (b)(1), (c), and (d) of this section relating to requirements to submit regular periodic reports to Congress, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance. See, also, the 3rd item on page 176 and the 6th and 7th items on page 204 of House Document No. 103–7. Funding for Valuation of Amtrak’s Assets Pub. L. 108–447, div. H, title I, Dec. 8, 2004, 118 Stat. 3221, provided in part: “That the Secretary of Transportation is authorized to retain up to $4,000,000 of the funds provided to be used to retain a consultant or consultants to assist the Secretary in preparing a comprehensive valuation of Amtrak’s assets to be completed not later than
September 30, 2005: Provided further, That these funds shall be available to the Secretary of Transportation until expended: Provided further, That this valuation shall to be used to retain a consultant or consultants to develop to the Secretary’s satisfaction a methodology for determining the avoidable and fully allocated costs of each Amtrak route: Provided further, That once the Secretary has approved the methodology for determining the avoidable and fully allocated costs of each Amtrak route, Amtrak shall apply that methodology in compiling an annual report to Congress on the avoidable and fully allocated costs of each of its routes, with the initial report for fiscal year 2005 to be submitted to the House and Senate Committees on Appropriations, the House Committee on Transportation and Infrastructure, and the Senate Committee on Commerce, Science, and Transportation before
December 31, 2005, and each subsequent report to be submitted within 90 days after the end of the fiscal year to which the report pertains.” Reports on Operating Losses Pub. L. 108–7, div. I, title III, § 350, Feb. 20, 2003, 117 Stat. 419, provided that: “On
February 15, 2003, and on each year thereafter, the National Railroad Passenger Corporation shall submit to the appropriate Congressional Committees a report detailing the per passenger operating loss on each rail line.” Amtrak To Notify Congress of Lobbying Relationships Pub. L. 105–134, title IV, § 414, Dec. 2, 1997, 111 Stat. 2589, provided that: “If, at any time, during a fiscal year in which Amtrak receives Federal assistance, Amtrak enters into a consulting contract or similar arrangement, or a contract for lobbying, with a lobbying firm, an individual who is a lobbyist, or who is affiliated with a lobbying firm, as those terms are defined in section 3 of the Lobbying Disclosure Act of 1995 (2 U.S.C. 1602), Amtrak shall notify the United States Senate Committee on Commerce, Science, and Transportation, and the United States House of Representatives Committee on Transportation and Infrastructure of—“(1) the name of the individual or firm involved; “(2) the purpose of the contract or arrangement; and “(3) the amount and nature of Amtrak’s financial obligation under the contract. This section applies only to contracts, renewals or extensions of contracts, or arrangements entered into after the date of the enactment of this Act [Dec. 2, 1997].”
Reference
Citations & Metadata
Citation
49 U.S.C. § 24315
Title 49 — Transportation
Last Updated
Apr 5, 2026
Release point: 119-73not60