Auditor 101 AnnMarie Chamberlain (MA) Gerald Jackson (WY)

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Presentation transcript:

Auditor 101 AnnMarie Chamberlain (MA) Gerald Jackson (WY) Thom Rabaglia (WI) Mark Byrne (NE)

“An auditor is the guy who comes in after the battle to bayonet the wounded.” Anon Some say we twist the knife too!

INTRODUCTION This is not meant to be a “how-to” course. Rather, we’re going to try to offer some networking references ideas and maybe alternative solutions

REFERENCES IFTACH.org AAMVA.org Best Practices Audit Guide IFTA vs.IRP Similarities and Differences

Audit Standards Adequate technical training Proficiency in auditing Independent mental attitude Conduct audits in a professional manner Results are clearly documented

CASE SELECTION WHO What additional information? OPENING CONFERENCE Pre-Audit Questionnaire Pros and Cons Plan of Attack What’s your plan of attack? OPENING CONFERENCE WHO What additional information?

SAMPLING ERROR RATES Sample Quarter(s) Sample Vehicles – Leased, Owner/Operators Sample Fuel – OTR, Bulk ERROR RATES How They’re Calculated Isolated or Not Do You Really Want to Apply Them?

Who AUDIT REPORTS CLOSING CONFERENCE Narrative Jurisdictional Report What Additional Information?

H E R T H O M ‘ S

POINTS TO PONDER Is the purpose of an audit to make the carrier whole? At any cost? Should an audit be FAIR? Fair to whom? Fair to the licensee/registrant? Fair to other jurisdictions? Fair to the taxpayers in the base jurisdiction? Fair to the carrier’s competition? How does the auditor ensure that the audit is conducted on behalf of the other affected jurisdictions? What do the terms acceptable, unacceptable and marginal mean? Should a jurisdiction refund taxes/fees when marginal or unacceptable records are encountered?