I-CAWG IFTA Compliance Audit Working Group

I-CAWG Dave Nicholson – OK - Chair Jeff Hood – IN – Vice Chair Lorne Bay – PEI Ed Gelardi – CT (retired) Renée Kyser – AL Dawn Lietz – NV Joy Prenger – MO Gary Bennion – Con-way Bob Pitcher – ATA Steve Nutter – VA (Board Liaison) Gary Hinkley – ME (Board Liaison)

Surveys Commissioners – 31 respondents Audit contacts – 37 respondents Some results were surprising!

Survey Said… Should the 3% audit requirement be retained… Commissioners % Audit Contacts %

Survey Said… Would you favor eliminating the low/high stratification… Commissioners % Audit Contacts %

Survey Said… If an account with multiple fuel types is audited, should the jurisdiction get credit for each fuel type? Commissioners % Audit Contacts %

Survey Said… Would you favor a Records Review process for audit credit? Commissioners % Audit Contacts %

Reorganization Content formerly in the Procedures Manual moved to: Agreement – information for the licensee Audit Manual – information for the auditor

Articles of Agreement Article II – Definitions (add) R247 Record means information created, received, and maintained as evidence by an organization or person in the transaction of business, or in the pursuance of legal obligations, regardless of media.

Articles of Agreement Article VII R700 – Records Requirement (current) R710 – Retention & Availability R720 – Adequacy of Records R730 – Distance Records R740 – Fuel Records R750 – Summaries R760 – Inadequate Records Assessment

Articles of Agreement Article XIII – Audits R1310 – Licensee Audits R1320 – Unlicensed Carrier Audits R1330 – Audit Requirements R1340 – Audit Manual R1350 – Review/Revision of Audit Req R1360 – Joint Audits

Articles of Agreement Article XIII – Audits (Cont’d) R1370 – Re-audit & Re-examination R1380 – Audit Reports R1385 – Communication of Findings R1390 – Audit Appeals R1395 – Finality of Audit Findings

Audit Manual A100 – Introduction A200 – Audit Program Standards A300 – Audit Procedures A400 – Audit Communications

Audit Manual A200 – Audit Program Standards A210 – Proficiency / Due Prof Care A220 – Independence A230 – Planning / Supervision A240 – Auditor Qualifications / Responsibilities A250 – Number of Audits A260 – Selection of Audits

Audit Manual A300 – Audit Procedures A310 – Preliminary Audit Procedures A320 – Evaluation of Internal Controls A330 – Inadequate Records Assess A340 – Sampling and Projection A350 – Unreported Distance A360 – MPG / KPL Adjustments A370 – Reduction to Reported Fuel

Audit Manual A400 – Audit Communications A410 – Jurisdiction Communications A420 – Notification A430 – Request for Records A440 – Opening Conference A450 – Closing Conference A460 – Report

Where do we go from here? Side by side comparison Ballot proposal (August ABM)