PUBLIC LAW 103-272-JULY 5, 1994 108 STAT. 919 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, -^ntrak and the carrier shall provide facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodizms. 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. CHAPTER 245—AMTRAK COMMUTER Sec. 24501. Status and applicable laws. 24502. Board of directors. 24503. Officers. 24504. General authority. 24505. Conunuter rail passenger transportation. 24506. Certain duties and powers unaffected. § 24501. Status and applicable laws (a) STATUS. —Amtrak Commuter— (1) is a wholly-owned subsidiary of Amtrak; (2) provides by contract commuter rail passenger transportation for a commuter authority with which Amtrak Commuter makes a contract to provide the transportation under this chapter; (3) has no common carrier obligations to provide rail passenger or rail freight transportation; and (4) is not a ofepartment, agency, or instrumentality of the United States Government. (b) APPLICATION OF SAFETY AND EMPLOYEE RELATIONS LAWS AND REGULATIONS. — Chapter 105 of this title does not apply to Amtrak Commuter. However, laws and regulations governing safety, employee representation for collective bargaining purposes, the handling of disputes between carriers and employees, employee retirement, annuity, and unemployment systems, and other dealings with employees that apply to a rail carrier providing transportation subject to subchapter I of chapter 105 apply to Amtrak Commuter.
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