I-CAWGIFTA Compliance Audit

Working Group

I-CAWGDave Nicholson – OK - ChairJeff Hood – IN – Vice ChairLorne Bay – PEIEd Gelardi – CT (retired)Renée Kyser – ALDawn Lietz – NVJoy Prenger – MOGary Bennion – Con-wayBob Pitcher – ATASteve Nutter – VA (Board Liaison)Gary Hinkley – ME (Board Liaison)

SurveysCommissioners – 31 respondentsAudit contacts – 37 respondents

Some results were surprising!

Survey Said…Should the 3% audit requirement be retained…

Commissioners - 80.65%Audit Contacts - 78.38%

Survey Said…Would you favor eliminating the low/high stratification…

Commissioners - 16.13%Audit Contacts - 27.03%

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

Commissioners - 63.33%Audit Contacts - 64.86%

Survey Said…Would you favor a Records Review process for audit credit?

Commissioners - 58.06%Audit Contacts - 70.27%

ReorganizationContent formerly in the Procedures Manual moved to:

Agreement – information for the licenseeAudit Manual – information for the auditor

Articles of AgreementArticle 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 AgreementArticle VIIR700 – Records Requirement (current)R710 – Retention & AvailabilityR720 – Adequacy of RecordsR730 – Distance RecordsR740 – Fuel RecordsR750 – SummariesR760 – Inadequate Records Assessment

Articles of AgreementArticle XIII – AuditsR1310 – Licensee AuditsR1320 – Unlicensed Carrier AuditsR1330 – Audit RequirementsR1340 – Audit ManualR1350 – Review/Revision of Audit ReqR1360 – Joint Audits

Articles of AgreementArticle XIII – Audits (Cont’d)R1370 – Re-audit & Re-examinationR1380 – Audit ReportsR1385 – Communication of FindingsR1390 – Audit Appeals R1395 – Finality of Audit Findings

Audit Manual

A100 – IntroductionA200 – Audit Program StandardsA300 – Audit ProceduresA400 – Audit Communications

Audit ManualA200 – Audit Program StandardsA210 – Proficiency / Due Prof CareA220 – IndependenceA230 – Planning / SupervisionA240 – Auditor Qualifications / ResponsibilitiesA250 – Number of AuditsA260 – Selection of Audits

Audit ManualA300 – Audit ProceduresA310 – Preliminary Audit ProceduresA320 – Evaluation of Internal ControlsA330 – Inadequate Records AssessA340 – Sampling and ProjectionA350 – Unreported DistanceA360 – MPG / KPL AdjustmentsA370 – Reduction to Reported Fuel

Audit ManualA400 – Audit CommunicationsA410 – Jurisdiction CommunicationsA420 – NotificationA430 – Request for RecordsA440 – Opening ConferenceA450 – Closing ConferenceA460 – Report

Where do we go from here?

Side by side comparisonBallot proposal (August ABM)