ppt课件-motor carrier terminology（汽车运输术语）.pptVIP

IFTA / IRP Audit ProcessMileage Audit 1 Topics of Discussion What is an IFTA / IRP audit? Who may be subject to an IFTA / IRP audit? Record keeping requirements of IFTA/IRP What type of mileage records are acceptable (examples)? Assessments, penalties and refunds Review of the audit process 2 What Is an IFTA / IRP Audit? IFTA: An IFTA audit is the evaluation and verification of mileage and fuel figures reported on the IFTA quarterly tax return. IRP: An IRP audit is the evaluation and verification of the miles reported for each apportioned jurisdiction on an annual application. 3 Who May Be Subject to an IFTA / IRP Audit and Why? Any registrant licensing or registering qualified motor vehicles, or that is required to license or register qualified motor vehicles, is subject to an audit with IFTA / IRP For the purpose of determining whether such registrant is maintaining acceptable records, filing correct applications, and paying correct registration fees or taxes as required 4 AUDIT PROCESSIFTA / IRP IFTA Examine individual trip records in detail (sample period) Calculate trip mileage based on routes of travel using map miles / mileage software Examine the continuity of odometer or hub meter readings to determine total elapsed miles Reconciliation of Mileage Source Documents and Summaries to IFTA quarterly tax returns 8 AUDIT PROCESSIFTA / IRP IRP Vehicle charting of Apportioned Fleet Verify all vehicles registered to fleet (addition / deletion dates) Account for all activity or inactivity of vehicle operations Account for actual use or intended use of vehicles in two or more member jurisdictions 9 AUDIT PROCESSIFTA / IRP IRP Reconciliation of Fleet Mileage Fleet mileage summary compared to reported application mileage Individual unit summaries compared to fleet summary Individual trip mileage compared to individual unit summaries 10 AUDIT PROCESSIFTA / IRP IRP Examine individual trip records in detail (sample peri