Intercity Passenger Rail: Increasing Amtrak's Accountability for Its Taxpayer Relief Act Funds

Pursuant to a congressional request, GAO discussed the National Railroad Passenger Corporation's (Amtrak) use of Taxpayer Relief Act (TRA) funds, focusing on: (1) how much Amtrak has spent in TRA funds and what types of activities it has funded; (2) whether Amtrak used the funds in accordance with the act; (3) to what extent the Amtrak Reform Council and the Internal Revenue Service (IRS) have overseen Amtrak's use of TRA funds; and (4) observations on Amtrak's capital needs, its progress toward reaching operational self-sufficiency, and the administration's fiscal year 2001 budget request for Amtrak.