
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC24315]

 
                        TITLE 49--TRANSPORTATION
 
                        SUBTITLE V--RAIL PROGRAMS
 
                    PART C--PASSENGER TRANSPORTATION
 
                           CHAPTER 243--AMTRAK
 
Sec. 24315. Reports and audits

    (a) Amtrak Annual Operations Report.--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; and
            (H) on-time performance;

        (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) Amtrak General and Legislative Annual Report.--(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 of section 24902(b) \1\ of this title; 
    and
---------------------------------------------------------------------------
    \1\ See References in Text note below.
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        (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.

    (2) Amtrak may submit reports to the President and Congress at other 
times Amtrak considers desirable.
    (c) Secretary's Report on Effectiveness of This Part.--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) Independent Audits.--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) Comptroller General Audits.--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) Availability of Records and Property of Amtrak and Rail 
Carriers.--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) Comptroller General's Report to Congress.--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) Access to Records and Accounts.--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.

(Pub. L. 103-272, Sec. 1(e), July 5, 1994, 108 Stat. 918; Pub. L. 105-
134, title II, Sec. 206, Dec. 2, 1997, 111 Stat. 2584.)

                                          Historical and Revision Notes
-------------------------------------------------------------------------------
---------------------------------
           Revised  Section                    Source (U.S. Code)              
 Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
24315(a)..............................  45:548(a).                       Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                                                          308(a
), 84 Stat. 1333; June 22, 1972,
                                                                          Pub. 
L. 92-316, Sec.  4, 86 Stat. 228;
                                                                          Sept.
 29, 1979, Pub. L. 96-73, Sec.
                                                                          113, 
93 Stat. 542; Aug. 13, 1981, Pub.
                                                                          L. 97
-35, Sec.  1180(a), 95 Stat. 693;
                                                                          resta
ted Apr. 7, 1986, Pub. L. 99-272,
                                                                          Sec. 
 4005, 100 Stat. 107; June 22,
                                                                          1988,
 Pub. L. 100-342, Sec.  18(d),
                                                                          102 S
tat. 637.
24315(b)..............................  45:548(b).                       Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                                                          308(b
), 84 Stat. 1333; restated June
                                                                          22, 1
972, Pub. L. 92-316, Sec.  4, 86
                                                                          Stat.
 229; Nov. 3, 1973, Pub. L. 93-
                                                                          146, 
Sec.  8, 87 Stat. 551; May 26,
                                                                          1975,
 Pub. L. 94-25, Sec.  4(a), 89
                                                                          Stat.
 90.
                                        45:851(d)(2).                    Feb. 5
, 1976, Pub. L. 94-210, 90 Stat.
                                                                          31, S
ec.  701(d)(2); added May 30,
                                                                          1980,
 Pub. L. 96-254, Sec.  205, 94
                                                                          Stat.
 412.
24315(c)..............................  45:548(c).                       Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                                                          308(c
), 84 Stat. 1333; restated June
                                                                          22, 1
972, Pub. L. 92-316, Sec.  4, 86
                                                                          Stat.
 229; May 26, 1975, Pub. L. 94-
                                                                          25, S
ec.  4(b), 89 Stat. 90; Aug. 13,
                                                                          1981,
 Pub. L. 97-35, Sec.  1180(b), 95
                                                                          Stat.
 693.
24315(d)..............................  45:644(1)(A) (1st, 2d            Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                         sentences), (B).                 805(1
), 84 Stat. 1340.
24315(e)..............................  45:644(2)(A) (1st, 2d            Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                         sentences).                      805(2
)(A), 84 Stat. 1340; Oct. 28,
                                                                          1974,
 Pub. L. 93-496, Sec.  11, 88
                                                                          Stat.
 1531; Apr. 7, 1986, Pub. L. 99-
                                                                          272, 
Sec.  4007(a), 100 Stat. 108.
24315(f)..............................  45:644(1)(A) (last sentence),
                                         (2)(A) (3d, last sentences).
                                        45:644(2)(B).                    Oct. 3
0, 1970, Pub. L. 91-518, 84 Stat.
                                                                          1327,
 Sec.  805(2)(B); added June 22,
                                                                          1972,
 Pub. L. 92-316, Sec.  11(2), 86
                                                                          Stat.
 233; Apr. 7, 1986, Pub. L. 99-
                                                                          272, 
Sec.  4007(a)(2), 100 Stat. 108.
24315(g)..............................  45:644(2)(C).                    Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                                                          805(2
)(C), 84 Stat. 1340; June 22,
                                                                          1972,
 Pub. L. 92-316, Sec.  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.

                       References in Text

    Section 24902(b) of this title, referred to in subsec. (b)(1)(A), 
was redesignated section 24902(a) and section 24902(e) was redesignated 
section 24902(b) by Pub. L. 105-134, title IV, Sec. 405(b)(1)(A), Dec. 
2, 1997, 111 Stat. 2586.


                               Amendments

    1997--Subsec. (h). Pub. L. 105-134 added subsec. (h).


           Amtrak To Notify Congress of Lobbying Relationships

    Pub. L. 105-134, title IV, Sec. 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].''
