Initial Conference

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Initial Conference 1/13/2013 IFTA/IRP Workshop Improving your Audit Process Initial Conference Audit Efficiency • The efficient audit – Is conducted in a timely manner. – It covers all the issues discovered. • Preparation is the key to an efficient audit. – What issues are likely to be presented in the audit? – What questions must be asked? 1 1/13/2013 Case Study: Basic Facts • Licensee/Registrant with three locations. • Single IFTA reported from central location. • All vehicles are single fuel type (DSL) • IFTA travel: ID, OR, & WA. • Registration records show: • Three registration accounts. • Vehicle weights from 26,000 lbs. to 80,000 lbs. GVW. • IRP travel: ID, NV, OR, & WA. Case Study: Vehicles Units in your IFTA fleet (by weight & fuel type)? Diesel Gas Other IRP Fleet A 0-26K over 26K 7 1 IRP Fleet B 0-26K over 26K 1 IRP Fleet C 0-26K over 26K 11 2 2 1/13/2013 Case Study: Vehicles • What questions do you want to ask? Case Study: Trip records Trip records include the following: Flt A Flt B Flt C Driver's name X X X Vehicle number XXX Routes traveled X X Total distance X X X Trip date (Start/End) X X X Fuel purchased Trip number Trailer number X Odometer reading X X X Trip origin/destination X X Distance by jurisdiction X 3 1/13/2013 Case Study: Trip records • What questions do you want to ask? Case Study: Mileage/Fuel Cutoff What is the cutoff date to meet reporting deadline? Flt A Flt B Flt C What day of the month? 5th Month the trip begins? Month the trip ends? Other X Fleet C: End of the Quarter 4 1/13/2013 Case Study: Mileage/Fuel Cutoff • What questions do you want to ask? Entrance Conference Three focal points of discussion: • Company history • Fleet makeup – What questions will you ask? • Tax reporting system – What questions will you ask? 5 1/13/2013 Entrance Conference • Knowing HOW to ask the questions are as important as WHAT to ask? • How do you ask about what you know already? • Listening Skills: – Verbal Cues – Nonverbal Cues Entrance Conference “The nine most terrifying words in the English language are, “I’m from the government and I'm here to help.” Ronald Reagan 6.
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