1. IRP 1005/ IFTA P500 Adequacy of Records

2. Evaluating Vehicle Movement The source documents must contain the necessary details to trace vehicle movement – IRP1005/IFTA R700 Additionally, a distance accounting system should be summarized by unit and by jurisdiction – IRP APM 402/IFTA P510

3. APM Section 400/IFTA P540 Registrant responsibilitiesRegistrant responsibilities Acceptable Source Documents (IVDR)Acceptable Source Documents (IVDR) –Date of trip –Trip origin and destination –Route of travel –Beginning and ending odometer readings –Total trip distance traveled –Distance traveled by jurisdiction –Unit number

4. Supporting Information for IVDR’s Information from various sources such as:Information from various sources such as: –Odometer and/or hub odometer readings –Jurisdiction maps –Standard distances –Computer software –Global Positioning System (GPS) –Dispatch records –Port observations

5. Accountable Distance Traveled Record all movementRecord all movement –Loaded –Empty –Deadhead –Bobtail RepairsRepairs TiresTires FuelingFueling

6. Exempt Miles Who has exempt miles? How are these treated in an audit?

7. What is acceptable? The audit is easy if all of the required information is available. Usually part of the information is missing The base jurisdiction may waive either route of travel or beginning and ending odometers readings. How much information can be missing before you lose accuracy?

8. Odometer/Hubodometer The most reliable and easiest way of recording distance Includes all miles/kilometers, even the ones not being charged out In Idaho, odometers are required under Idaho State Statute

9. Distance Exceptions Omissions of required data –System failures –Noncontiguous odometer readings –Travel to noncontiguous jurisdictions –Trips where the beginning of one trip isn’t the same location as the end of the previous trip –Fuel stops do not match routes of travel –Trip permits

10. Example of trips Added trip with no fuel –Is it possible to make the trip? –Did this trip happen? The stops are reversed –Did the unit run back and forth between locations? –Odometers make it easier to understand the maximum total.

11. IRP 1010/IFTA P530 Failure to Preserve or Maintain Records If a registrant/licensee fails to maintain records –Has 30 days from receiving written notice –Non-compliance Impose an assessment from information –Registrant furnished –Jurisdiction gathered

12. Lack of Records IRP – 100% IRP fees –20% or 50% additional for each jurisdiction –No refunds IFTA - a standard 4.0 MPG/1.7 KPL –A550.025 Inadequate Licensee Records –.200 When tax-paid fuel documentation is unavailable, all claims for tax-paid fuel will be disallowed Fairness

13. Discussion or Questions