ACTIVITY IN A NON-REGISTERED JURISDICTION During the audit, you find that an apportioned & IFTA-decaled unit traveled in a jurisdiction that the carrier was not registered for IRP.

Question 1: Would you address this with the carrier? If yes, what questions would you ask?

Question 2: If the carrier did not get a trip permit for this jurisdiction, would you consider this an “enforcement issue”, or make an attempt to adjust for this through the audit?

Question 3: There are mainly two alternatives for making an adjustment for this situation in an audit. You could either assess trip permit fees or assess IRP fees. Would you do either of these? Why or why not?

Question 4: If you would assess trip permit fees or IRP fees, how would you calculate these fees?

INTERSTATE ACTIVITY FOUND FOR A NON-IFTA/IRP UNIT During the audit, you find that a non- apportioned & non-IFTA unit (registered over 26,000 lbs.) traveled out-of-state without trip or fuel permits.

Question 1: Would you address this with the carrier? If yes, what questions would you ask?

Question 2: Would you consider this an “enforcement issue”, or make an attempt to adjust for this through the audit?

Question 3: For IRP, you could either assess trip permit fees or assess IRP fees. Would you do either of these? Why or why not? Is there support for either of these options in the IRP Plan or APM?

Question 4: If you assessed IRP fees, would you add this unit’s activity to the audited activity?

Question 5: For IFTA, you could either add this unit’s activity to the audited activity of the IFTA- decaled units, or assess fuel permit fees. Would you do either of these? Why or why not? Is there support for either of these options in the IFTA Manuals?

Question 6: If you chose to add the unit’s activity to the audited activity, and the carrier had not maintained mileage and/or fuel records for this unit, how would you calculate the miles and gallons?