Managing for Compliance
IFTA/IRP Compliance/Peer Reviews
Guide to Preparing for Reviews
“What You Need to Know”
Betsy McCabe (NV)
Chester Cook (GA)
IFTA Compliance Review
The IFTA Procedures Manual, P1220,
provides, in part: “program compliance
reviews shall be conducted in accordance
with the procedures and specifications
outlined in the IFTA Program Compliance
Review Guide, . . . .” Therefore,
knowledge of the contents of the Review
Guide is essential prior to participating in
a Review as a member of a Review Team
or as a Jurisdiction being reviewed
IFTA Compliance Review
• How Often?
– Every five years on a Regional Basis
– Schedule determined by Senior Director
– Schedule can be found on IFTA’s website
– Can be conducted via onsite review or
remote review
IFTA Compliance Review
• Jurisdiction contacted approximately
120 days prior to scheduled review
dates to conduct a preliminary review
• Preliminary information will be
requested including lists of audits
completed by year, sample audits, etc.
• Administrator will select a sample of
audits, which will be the basis for the
review
IFTA Compliance Review
• Once sample is selected, audit file
documents will be uploaded to IFTA if
remote review; sample audits may be emailed if on-site review.
• Review team will conduct a preliminary
review prior to start of review
IFTA Compliance Review
• OVERVIEW:
Opening Conference
Closing Conference
Report Process
Reassessment
IFTA Compliance Review
• The Review Itself – What you need to know
– Worksheets are provided to ensure uniformity in
the review process (i.e., “Worksheets A – P”)
• The Worksheets are lettered and page
numbered in accordance with the letter shown
with the topic. Any areas of non-compliance or
concern will be noted on the comment sheet
attached to the applicable Worksheet.
IFTA Compliance Review
Worksheet “J.1”
• P910.150 – Jurisdiction’s licensee
account records contain at least the
following….
– Audit findings and work papers
• A690.300 – jurisdiction notifies
appropriate member jurisdictions of
audit findings
IFTA Compliance Review
Worksheet “J.1” continued
• P1110.300.015, P1110.300.015 and
P1110.00.030
– Communication with IFTA, Inc. Staff – i.e,
jurisdiction’s annual report contains the
number of audits completed, number of
audits with assessments and reports any
unusual activities within a member
jurisdiction that could affect an audit
IFTA Compliance Review
Worksheet “J.2”
• Transmittals
– A690.400 - Audit results are transmitted to
member jurisdictions with monthly
transmittals
– P1060 - Jurisdiction properly transmits
funds to other member jurisdictions
according to the payment option chosen
Option 1 or Option 2
IFTA Compliance Review
Worksheet “K” - Auditors
• A210.100 - IFTA auditors have adequate technical
training and proficiency
• A410.100 - Jurisdiction auditors meet the
qualifications of the jurisdiction's personnel
guidelines
• A410.200 - Jurisdiction's audit and audit support
staffs are properly trained in audit planning and audit
procedures
• A220.200 - Supervisory follow-up and review of the
auditor's procedures exists
IFTA Compliance Review
Worksheet “K” – Auditors continued
• A210.200 - In all matters relating to an audit
assignment, an independence in mental attitude is
maintained by the jurisdiction's auditors
• A210.300 - Due professional care is exercised in
performing an audit and in preparing an audit report
• A420.100 - All licensees are given equal
consideration; no preferential treatment is given
IFTA Compliance Review
Worksheet “K” – Auditors continued
• A420.300 - All licensees are audited under a uniform
program unless special circumstances dictate
otherwise
• A420.200 - Each member jurisdiction is given equal
consideration in an audit
•
A410.400 - Auditors are allowed to discuss any
discrepancies with a licensee
IFTA Compliance Review
Worksheet “M” – Audit Procedures
•
The audit was conducted on a sampling basis, unless a specific situation
dictated otherwise A530
•
Sample period(s) selected are representative of the licensee's operations
A530.100
•
Auditors, through inquiry and observation, determined the licensee's prescribed
policies and procedures. (An auditor normally documents his understanding in
his work papers by completing a questionnaire designed for this purpose, or by
diagramming or describing the flow of transactions in flowchart or narrative form)
A640.100
•
The auditors reviewed the licensee's accounting system A640.100
IFTA Compliance Review
Worksheet “M” – Audit Procedures
•
Auditors identified the records that the licensee keeps to support his returns
A640.100.015
•
Auditors determined if there had been changes in the licensee's accounting
procedures or operations during the audit period A640.100.005
•
Audit was conducted on behalf of all member jurisdictions R1310
•
Receipts for tax-paid purchases that have been altered or indicate erasures are
not accepted without demonstration from the licensee that the receipt is valid.
P570.200
•
If tax paid fuel documentation was unavailable, all claims for tax paid fuel were
disallowed A550.200
IFTA Compliance Review
Worksheet “M” – Audit Procedures
•
The auditor made any reasonable attempt to verify distance A540.300
•
If the auditor was unable to determine any reasonable method to assign or
allocate unreported miles/kilometers, unreported miles/kilometers were assigned
to all jurisdictions on the basis of each jurisdiction’s audited percentage of total
miles/kilometers. A520
•
In the absence of adequate records, 4 m.p.g. was used unless substantial
evidence exists to the contrary. A550.100
•
Audit documentation accomplishes the following: A670
•
Communicates the results of the audit, showing adjusted distance, fuel and
monetary results A670.100
IFTA Compliance Review
• Documents and justifies procedures conducted by the
auditor A670.200
• Indicates source of audit results (for example, audited fuel
determined from retail purchase receipts) A670.300
• Communicates suggestions and recommendations made
to the licensee A670.400
• Clearly supports audit findings A670.500
IFTA Compliance Review
• The audit file contains at least the following: A680
Schedules:
Summary schedules
Supplementary schedules
Support Documentation
Detail Information
Listing of Records Maintained
A680.100
A680.100.005
A680.100.010
A680.200
A680.200.005
A680.200.010
• A synopsis of opening and closing conference notes with licensee
indicating date, and persons attending A680.200.015
IFTA Compliance Review
•
Licensee Audit Report contains at least the following information:
Name and address of licensee
A660.100.005
Account number
A660.100.010
Audit period
A660.100.015
Types of records audited
A660.100.020
Description of audit techniques employed
A660.100.025
Net distance adjustment
A660.100.030
Net tax paid fuel purchases adjustment
A660.100.035
MPG/KPL as reported
A660.100.040
MPG as result of audit
A660.100.045
Net fuel tax adjustment per jurisdiction
A660.100.050
Remarks and recommendations
A660.100.055
Signature of auditor or reviewing jurisdictional official and date A660.100.060
IFTA Compliance Review
• Other Miscellaneous Worksheet M Items
• In calculating audit interest, overpayments to any jurisdiction
quarterly returns within the audit period were applied to any
liability on subsequent quarterly returns on a jurisdictional basis
within the audit period R1230.300.010
• In calculating audit interest, interest accrued on the net amount of
tax due each jurisdiction within the period of time audited
R1230.300.010
• Interest was calculated from the date the tax was due for each
calendar month or fraction thereof. (A fraction of a month accrued
a full month’s interest.) R1230.300.010
IFTA Compliance Review
• Other Miscellaneous Worksheet M Items cont.
•
The auditor used the best information available to the jurisdiction in conducting
the audit A540.200
•
If a software distance program was used, it was used only as an audit tool
A540.400
•
Following the close-out conference and any review period, the licensee was
furnished with the Licensee Audit Report and a customary notice of assessment,
billing or other notification which would signify the beginning of the licensee’s
appeal period A690.100
•
Within 45 days of the providing the licensee with the Licensee Audit Report and its
customary notification of assessment or billing, the Interjurisdictional Audit Report
was prepared and the jurisdiction notified the affected member jurisdictions of the
audit findings A690.200
IFTA Compliance Review
• Other Miscellaneous Worksheet M Items cont.
•
The Interjurisdictional Audit Report contains at least the following information
A660.200
Name of base jurisdiction
Name and address of licensee
FEIN or equivalent
Reported tax by jurisdiction
Audited tax by jurisdiction
Penalty
Interest by jurisdiction
Total by jurisdiction
A660.200.005
A660.200.010
A660.200.015
A660.200.020
A660.200.025
A660.200.030
A660.200.035
A660.200.040
Top 5 IFTA Findings
#5 A320 SELECTIONS OF AUDITS
You must when making your audit list yearly include 25% high distance
accounts. 15% low distance accounts. There were 22 violations of this in
the last five years.
#4 A310 NUMBER OF AUDITS
You are required to complete audits of an average of three percent per
year of the number of IFTA accounts reported on the annual report.
There were 28 violations of this in the last five years.
#3 R1230 INTEREST
The base jurisdiction, for itself and on behalf of the other jurisdictions,
shall assess interest on all delinquent taxes due each jurisdiction except
taxes collected directly by other jurisdictions in accordance with IFTA.
There were 50 violations of this in the last five years.
Top 5 IFTA Findings
#2 R940 TAX RETURN FORMAT
The tax return must be furnished at no charge at least 30 days prior to the
due date. Whether by standard, non-standard or electronic format. There
were 64 violations of this in the last five years. Let’s talk about this one.
What does furnished mean?
#1 P1040 MONTHLY TRANSMITTALS
Outgoing Transmittals, Incoming Billing Transmittals even with the
clearinghouse there are still 87 issues with this yearly and with only to 1015 jurisdictions being reviewed every year more than likely each of those
jurisdictions are being hit by this violation.
IFTA Compliance Review
• How should I respond to any findings?
• What happens next?
IRP Peer Review
IRP Peer Review
Peer Review Schedule
• IRP Member Jurisdictions are reviewed once within a fiveyear peer review cycle.
• The peer review period begins with the earliest unreviewed calendar year and ends with the most recently
completed calendar year.
• The peer review schedule is managed by the staff liaison
and is approved annually by the IRP Board of Directors.
IRP Peer Review
• TWO OPTIONS for the Review
– On-site Review
– Remote Review
A remote Peer Review is an alternate process to the traditional
on-site Peer Review. Instead of reviewing documents on-site, the
Jurisdiction being reviewed provides all requested documents and
information electronically.
IRP Peer Review
Preliminary Review
• Within 120 days of the scheduled peer review, the staff liaison
sends a letter to the jurisdiction’s contact person identifying
information that will be required prior to and during the peer
review (attachments 1, 2 and 3). The staff liaison sends copies of
the information submitted by the jurisdiction to the review team.
• Prior to the review of any documents, the review team will sign a
confidentiality statement regarding the review/documents, etc.
The registrant information included in the documents reviewed
during the peer review process.
IRP Peer Review
Preliminary Review cont.
• The review team will contact the jurisdiction and identify any
missing documents and reports any concerns with the report
formats (60 days prior to scheduled review). If account/audit
selections have been made, lists(s) are provided to the jurisdiction.
If account/audit selections have not been made, the review team
will provide the jurisdiction a date in which the selections will be
sent to the jurisdiction.
• The review team will obtain missing documents and reports from
the jurisdiction, identify new or additional contacts if necessary, and
discuss any preliminary concerns with the staff liaison (30 days
prior to the scheduled review). For audits, they generally will have
reviewed some sample audits.
IRP Peer Review
Preliminary Review cont.
• The review will begin 3-30 days prior to the scheduled Peer
Review.
IRP Peer Review
Opening Conference
• The review begins with an opening conference, at which time
introductions are made and the jurisdiction’s staff and the review
team discuss any areas of concern identified in the preliminary
review, along with explaining the review process and answering
any questions. Conference calls are used for Remote Reviews.
• The information required for the peer review must be available to
the review team at this time (for Remote Reviews, some
information that may typically be provided on-site may need to be
available before Opening Conference)
IRP Peer Review
Closing Conference & Report Process
• On the final day, the review team and staff liaison prepares a
preliminary report, which includes all findings of compliance/noncompliance, and confirms with the jurisdiction the time for the
Closing Conference.
• The preliminary report and supporting documentation are provided
at the Closing Conference. The review team discusses the findings
with the jurisdiction, which may include verbal suggestions for the
jurisdiction to consider. The jurisdiction’s IRP staff is encouraged to
ask questions.
IRP Peer Review
• At the end of an IRP Peer Review a closing conference will be held
with the Jurisdiction. The purpose of the closing conference is to
present preliminary findings of the Review to the jurisdiction.
• Following the completion of a Review, a preliminary Report will be
prepared based on the findings of the Team, and will be presented
to the jurisdiction at the closing. The jurisdictions will be
encouraged to provide a response on the review.
•
After 30 days, the preliminary report will become Final and posted
on the IRP web site along with Jurisdiction responses to the review.
IRP Peer Review
• For IRP there will be a Follow-up Peer Review for non-compliant
Sections (Conference Call)
• Approximately one year from the closing conference, a follow-up
Peer Review call will be held with the Jurisdiction as part of the
Committee’s monthly conference call.
• Jurisdiction will be provided with Action Plan requesting required
documents to determine compliance with Sections found out of
compliance.
• Jurisdiction staff members may participate in the conference call to
explain the information provided.
• Continued non-compliance issues will be referred to the Dispute
Resolution Committee (DRC).
IRP Peer Review
• The Review Itself – What you need to know
IRP Peer Review
• Article X, Section 1065, Netting of Audit Adjustments
• Verify the jurisdiction has procedures in place to properly
collect and refund audit adjustments.
• Ensure that the collection of any underpayment is
transmitted within 30 days following the transmittal period
during which such payment was received.
• Article X, Section 1070, Audit Transmittals
• Determine whether the jurisdiction is netting its audit
adjustments as defined in the Plan to both Clearinghouse
and non-Clearinghouse member jurisdictions.
IRP Peer Review
• (IRP 1025) Obtain the Annual Report of IRP Audit Activity forms
(APM Appendix A) completed each of the calendar years under
review by the jurisdiction being reviewed.
• Determine whether the total number of audits listed meets or
exceeds the 3% yearly average requirement (attachment 3).
• If the jurisdiction conducts Records Reviews, determine the number
of reviews conducted each of the calendar years under review and
ensure no more than 25% of the audit requirement (per year) is
satisfied by those reviews (3 reviews may be substituted for 1 audit)
IRP Peer Review
• (IRP 1055) Check with reviewer’s audit personnel to determine if the
jurisdiction has sent audit findings during a period of three to six
months prior to the review visit. Determine if the information being
sent would allow a proper decision to be made by a foreign
jurisdiction.
• (APM 201) Obtain and review the jurisdictional personnel hiring
guidelines, organizational chart, and procedural flowcharts (if
available).
IRP Peer Review
• (APM 201) Select a sample of audits from the
jurisdiction’s audit list. It is up to the review auditor to
determine a sample selection method. Once the
population size is determined, at least half of the audits to
be sampled shall be from the final calendar year of the
review period, and the remaining audits shall be randomly
selected from the two calendar years preceding the final
calendar year. The initial sample size can be reduced or
expanded based on auditor judgment; if reduction or
expansion occurs, document this on the Peer Review Log.
IRP Peer Review
• (APM 205) Review the standardized audit program submitted by
the jurisdiction.
• (APM 204) Review the jurisdiction’s organizational chart to
determine if possible organization impairments to auditor
independence may exist.
• (APM 1220) Verify whether annual audit reports have been filed for
the period covered by the compliance review. Examine the annual
reports to determine whether the reports were filed timely and
accurately.
• 802(a) A copy of the Registrant Audit Report is kept in the
audit file.
IRP Peer Review
• 802 Registrant Audit Report contains at least the following
information:
• Name and address of registrant.
• Account number and fleet number.
• Registration years audited.
• Distance traveled & percent as originally filed.
• Distance traveled & percent as a result of audit.
• Amount of percent factor change.
• Net fees due (or credit) for each Member Jurisdiction.
• Remarks, recommendation and findings, including a description of
the type records audited.
• Audit techniques employed.
IRP Peer Review
• 802 Registrant Audit Report contains at least the following
information:
• Identification of any vehicles removed from the fleet which have full
plate fees assessed in the audit.
• Date the audit report was issued and the name of the auditor.
• The Registrant Audit Report contains enough information, including
detailed schedules, to allow the Registrant to verify any
adjustments made.
• A copy of the Interjurisdictional Audit Report is kept in the audit file.
IRP Peer Review
• 803(b) Interjurisdictional Audit Report contains at least the
following information:
• Name of base jurisdiction.
• Name and address of registrant.
• Account number.
• Registration years audited.
• Number of vehicles apportioned.
• Reported distance traveled, distance percentage, and fees by
jurisdiction.
• Audited distance traveled, distance percentage, and fees by
jurisdiction.
IRP Peer Review
• 803(b) Interjurisdictional Audit Report contains at least the
following information:
•
A brief narrative of the audit procedures, findings and any other
necessary information.
• Date the audit report was issued and the name of the auditor.
• Contains a statement on whether the registrant’s distance
accounting system is adequate or inadequate; if inadequate, the
reason why is to be noted.
IRP Peer Review
• 1035, 1040(a), 802(a), 803(a) Upon completion of the audit,
the registrant and the jurisdictions were provided with a copy
of the audit report and afforded the specified review period –
30 days for the registrant and 45 days for the jurisdictions.
The file includes evidence that timely notification was given to
the affected jurisdictions.
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
CITE & DESCRIPTION
301
Jurisdiction auditors meet the
qualifications of the jurisdiction's
personnel guidelines.
201
Auditors have adequate technical
training and proficiency.
204(a)
Jurisdiction's audit and audit support
staffs are properly trained in audit
planning and audit procedures.
204(b)
Supervisory follow-up and review of
the auditor's procedures exists.
301(a)
Jurisdiction auditors meet the
qualifications of the jurisdiction's
personnel guidelines.
301(b)
Internal and/or external training
opportunities are provided to the
audit staff.
302(a)
All licensees and member
jurisdictions are given equal
consideration; no preferential
treatment is given.
302(b)
Auditors conduct themselves in a
manner which promotes
cooperation and good relations.
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
205(a)
205(b)
302(a)
202(a)
CITE & DESCRIPTION
The auditor must be free from
personal and external impairments to
independence. The auditors are
without bias with respect to a
licensee under audit.
In order to maintain independence,
auditors should not be involved with
the processing of IRP applications.
All licensees are given equal
consideration; no preferential
treatment is given.
Due professional care is exercised in
performing an audit and in preparing
an audit report.
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
201
203(a)
203(b)
204
Auditors exercise due professional
care and have adequate technical
training and proficiency.
Audits are adequately planned.
The audit function includes
supervisory review, which is
documented in the audit file.
The auditor and organization must
be free from personal, external and
organizational impairments to
independence. Auditors should not
be involved with the processing of
IRP applications.
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
CITE & DESCRIPTION
The Audit program adopted by the
jurisdiction is uniform and thorough to
ensure accuracy. Any discrepancies in
total distance reported for member
202(b) jurisdictions are reported by the base
jurisdiction per a complete audit of the
registration for the 1 member
jurisdictions, and the necessary
adjustments are made.
302(d)
Auditors conduct themselves in a
manner which promotes cooperation
and good relations.
303(b)
Auditors are allowed to discuss any
discrepancies with a licensee.
303(c)
Auditors are able to make preliminary
recommendations to a licensee.
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
1000(a)
The base jurisdiction requires that registrants
preserve the records for a period of three
years after the close of the registration year.
Such records shall be made available for
audit.
1005(a)
Review policies and procedures pertaining to
the adequacy of the distance accounting
system maintained by the registrant.
Records 1) contain the kind of information
needed and 2) substantially cover the fleet's
operations.
1005(b)
Records may be produced through any
means and retained in any format or medium
accessible by the base jurisdiction.
1010
The base jurisdiction provides the registrant
with information that supports what types of
information constitutes adequate records
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
CITE & DESCRIPTION
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
1005
The base jurisdiction requires registrants
to maintain records to substantiate
information on the apportioned
application.
1005
The base jurisdiction requires that
registrants preserve the records for a
Audits are conducted on behalf of all member
period of three years after the close of the 1020(b) jurisdictions, and the base makes assessments
registration year. Such records shall be
and collections based on its audits.
made available for audit.
401
Review policies and procedures
pertaining to the adequacy of the distance
accounting system maintained by the
registrant.
1010
Review policies and procedures
pertaining to a registrant’s failure to
preserve or maintain records. When
inadequate, credits are denied and/or a
full fee assessment is applied for the
base.
1015
Inadequate records prompt the graduated
assessment: 1st offense = 20% for all
jurisdictions; 2nd = 50%; 3rd + = 100%.
1025
Determine how audits are counted, and verify
other numbers on the annual audit report.
Document if by fleet, account, etc.
1055
The base jurisdiction provided pertinent
information to the member jurisdictions
concerning the registrant selected for audit.
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
CITE & DESCRIPTION
1015
1025
1040/1045
Determine how audits are
counted, and verify other
numbers on the annual audit
report. Document if by fleet,
account, etc.
The base jurisdiction provided
pertinent information to
participating jurisdictions
concerning the registrant
selected for audit in accordance
with Section 410.
Request and examine the
jurisdiction’s reexamination
correspondence, if any. Verify
that affected member
jurisdictions were properly
notified.
1040/1045
404(a)(ii)
404(c)
Request and examine the
jurisdiction’s reexamination
correspondence, if any. Verify that
affected member jurisdictions
were properly notified.
Auditors are able to make
recommendations to a licensee.
Auditors are allowed to discuss
any discrepancies with a licensee.
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
CITE & DESCRIPTION
701
Reflect no fee adjustments
702(a)(i)
Comply with Articles 2 and 3 of the
Manual
702(a)(ii)
Documents the distance accounting
system, items in source documents
and source used to determine
distances
702(a)(iii)
Documents/assesses internal controls
702(a)(iv)
Determines/documents adequacy of
records, identifying specific deficiencies
702(a)(v)
Results in a written report to the
registrant citing specific deficiencies
Ballot 371 Comparisons
AUDITS PRIOR TO JULY 1, 2013
AUDITS AFTER JULY 1, 2013
CITE & DESCRIPTION
CITE & DESCRIPTION
702(a)(vi)
Documents all contacts with the
registrant
702(a)(vi)
Retained in accordance with
prevailing audit retention
requirements
702
If conducted by personnel who are
processing applications, all other
provisions of the Manual are met.
IRP Peer Review
• How should I respond to any findings?
• What happens next?
Top 5 IRP Findings
# 5 Section 1015 – Frequency of Audits (Current Section 1025)
Each Member Jurisdiction shall conduct a number of Audits
equivalent to an average of 3% per year of the number of Fleets
whose registration it renews annually under the Plan, as required to
be reported by the Member Jurisdiction in the annual report filed
pursuant to the Plan
#4 Section 305 – Selection of Base Jurisdiction
An applicant may elect as its Base Jurisdiction any Member
Jurisdiction (i) where the Applicant has an Established Place of
Business, (ii) where the Fleet the Applicant seeks to register under
the Plan accrues distance, and (iii) where Records of the Fleet are
maintained or can be made available.
Top 5 IRP Findings
#3 Section 1025 – Notification of Audit Findings
• Upon the completion of an Audit, the Base jurisdictions shall
provide notice of the Audit findings to the registrant and to all
Member Jurisdictions in which the Registrant was apportioned or in
which it traveled.
• The base jurisdiction shall submit the Interjurisdictional reports to
all affected jurisdictions at the time the Registrant Audit Report is
sent.
Top 5 IRP Findings
#2 APM 803 – Interjurisdictional Audit Report
• The Audit file or other record maintained separately shall include
evidence of timely notification.
• The Interjurisdictional audit report shall contain the information
outlined in 803 (b).
Top 5 IRP Findings
#1 Section 315 – Application Process
Section 320 – Distance Estimates by Base Jurisdictions
• The Base Jurisdiction shall review any estimate of distance and
any supporting documentation. If the Base Jurisdiction does not
accept the Applicant’s estimate of distance, or if the Applicant
does not submit an estimate, the Base Jurisdiction shall estimate
the distance using the method provided in Section 320.
• When an Applicant for a fleet that did not accrue any actual
distance during the Reporting Period does not have an estimate of
anticipated Fleet distance that is acceptable to the Base
Jurisdiction, the Base Jurisdiction shall estimate distance based
on the average per-Vehicle distance in each Member Jurisdiction
(Estimated Distance Chart)
Best Practice Tips for IFTA&IRP
• Do your own mock Review on your own Jurisdiction.
• Review recent final reports to determine common non-compliance
findings.
• Review your Jurisdiction’s past review results. The reviews will
always look at previous non-compliance areas.
• Find & Fix non-compliance areas BEFORE the review.
• If you or your staff have questions, ask the Review Team about the
process or any issue concerning the Review prior to the review.
(Remember questions don’t count as a non-compliance finding!!!)
Who to Contact
• For IFTA Contact Dick Beckner,
Phone 480-839-4382
E-mail rbeckner@iftach.org
• For IRP Ken Carey,
Phone: (703) 963-1604
E-mail: kcarey@irpinc.org
(Coordinators of the reviews who can confirm
what is expected, information
requested/received and corroborate time
frames during the review period.)
IFTA Resources
IFTA
IFTA Program Compliance Guide
http://www.iftach.org/procomp/2011/Review%20Guide%20R
atified%20August%202011%20including%20Worksheet%20
L.pdf
Review Worksheets
http://www.iftach.org/procomp/2012/Revised%20Worksheets
%20A-P%20January%202012.pdf
IRP Resources
IRP
Peer Review Compliance Guide:
http://c.ymcdn.com/sites/www.irponline.org/resource/resmgr/r
esources_&_services/comp_guide_2013.pdf
Peer Review Compliance Guide Attachment:
http://c.ymcdn.com/sites/www.irponline.org/resource/resmgr/r
esources_&_services/comp_guide_att_2013-2.pdf
Questions?