tirp audits 12 4 17 - cdn.ymaws.com · microsoft powerpoint - tirp audits 12 4 17.pptx author:...
TRANSCRIPT
12/4/2017
1
IRP Audits
Presented by:
Heidi Crawford (NE)
Drake Israel (IL)
IRP Audits
1. What is an IRP audit?
2. How are IRP audits counted?
3. Do records have to be maintained in a specific format?
4. Is advance notification of audit required; if so, how much?
12/4/2017
2
What is an IRP Audit?
The Plan defines “audit” as:“…the examination of a Registrant’s Records, including source documents, to verify the distances reported in the Registrant’s application for apportioned registration and evaluate the accuracy of the Registrant’s distance-accounting system for its Fleet. Such an examination may be of multiple Fleets for multiple years.”
If the first month of the
Registration Year is:
The Reporting Period is:
January 2017 July 1, 2015 to June 30, 2016
February 2017 July 1, 2015 to June 30, 2016
March 2017 July 1, 2015 to June 30, 2016
April 2017 July 1, 2015 to June 30, 2016
June 2017 July 1, 2015 to June 30, 2016
July 2017 July 1, 2015 to June 30, 2016
August 2017 July 1, 2015 to June 30, 2016
September 2017 July 1, 2015 to June 30, 2016
October 2017 July 1, 2106 to June 30, 2017
November 2017 July 1, 2106 to June 30, 2017
December 2017 July 1, 2106 to June 30, 2017
Retention & Availability of Records (1000a)
Preserve records for the reporting periods
12/4/2017
3
Adequacy of Records (1005)
Accuracy
Substantiation
Sufficient detail
Adequacy of Records (1005)
1005(b) No specific format prescribed. Is the format accessible by the base jurisdiction?
12/4/2017
4
Contents of Records (1010a)
Adequate records will contain (manual):
1) Trip date (starting/ending)
2) Origin and destination
3) Route of travel
4) Beginning/ending odometer readings
5) Total distance
6) Distance per jurisdiction
7) Vehicle identification
Contents of Records (1010b)
Adequate records will contain (electronic):
Original GPS data
Date/time of each reading
Location of each reading
Beginning/ending odometer
Distance between readings
Route of travel
Total distance
Jurisdictional distance
Vehicle identification
12/4/2017
5
Contents of Records (1010c)
Summaries:Monthly – total & jurisdictional distance per vehicle
Quarterly – total & jurisdictional distance per fleet
Annually – a summary of the quarterly summaries
Did You Say Records?
Plan 1015 – Inadequate Records; Assessment
• Records Inadequate
• None retained
• None provided within 30 days of written request
12/4/2017
6
Inadequate Records; Assessment (1015)
1st offense 2nd offense
3rd or more
Inadequate Records; Assessment (1015)
How it works:
OH 1,000 .50000 $ 482.00
PA 500 .25000 325.00WV 500 .25000 298.00
$1,105.00
$ 96.40
65.00
59.60
$221.00
12/4/2017
7
Scope of Audits (1020)
Base conducts
audits on their registrants, but
they do so for all jurisdictions.
Frequency of Audits (1025)
Three percent (average) annually over 5 years
2017 audits required:
4,823
x .03
145
12/4/2017
8
Frequency of Audits (1025)
1 fleet x 1 registration year = 1 audit
Base Jurisdiction Audit Expenses (1035)
Where are the records?
Are they maintained outside the base?
12/4/2017
9
Reexaminations (1040 & 1045)
• 45 Days
• Base to notify all other jurisdictions
• Same sample
• Reasonable time & in cooperation w/base
• Expense borne by reexamining member
Netting Audit Adjustments (1050)
Base collects/refunds
12/4/2017
10
Audit Reports (1055)
a) Base provides to: RegistrantMember Jurisdictions
b) Narrative and billing
c) 30 and 45-day time periods begin
Audit Transmittals (1060)
Base transmits fees
12/4/2017
11
Audit Appeals (1065)
a) 30 days, minimum
Any appeals are
per the base
jurisdiction’s laws
b) Base to notify all
jurisdictions of
appeal results
Audit Procedures Manual (1075)
• Required to be maintained by the Repository
• Provisions binding
• Any changes by ballot
12/4/2017
12
IRP Audit Function
The Audit Procedures Manual (APM) establishes a uniform process for:
• The hiring/supervision of auditors
• Pre-audit notifications
• Processes
• Reports
• Reporting the findings
General Auditing Standards (APM 2)
201 – Proficiency &
Due Professional Care
203 – Planning & Supervision
202 – Study & Evaluation
12/4/2017
13
General Auditing Standards (APM 2)
204 - Independence
205 – Audit Program
206 – Working Paper Documentation
Qualifications/Responsibilities (APM 3)
301 – Qualifications
12/4/2017
14
Qualifications/Responsibilities (APM 3)
302 – Responsibilities:
a) Fair/equal treatment
b) Cooperation/good will
c) Continuing Education
Audit Communications (APM 4)
401 – Pre-Audit Contact
402 – Opening Conference
12/4/2017
15
Audit Communications (APM 4)
403 – Request for Records
Audit Communications (APM 4)
404 - Exit Conference
12/4/2017
16
Audit Procedures (APM 5)
Equipment List
Internal Controls?
Sampling / Projecting
Red Flag Audit Indicators
Rounding
Non-contiguous
Estimates as actual
Identical operations
12/4/2017
17
Records Reviews (APM 7)
• What is a records review?
• Procedures and guidelines
• Does a jurisdiction get to count these?
What is the difference between an audit and a records review??
• Focus on adequacy of internal controls and compliance of distance records
• Less that one full reporting period
• May be conducted before the first renewal
• No fee adjustments
12/4/2017
18
• What’s "The Plan”?
• Apportioned Vehicles, Forms and Credentials
• Application and Base Jurisdiction Requirements
• Introduction to Calculating IRP Fees
• Member Duties, Opportunities, and Responsibilities
• IRP Audits
IRP Education Certificate
IRP Inc.’s Certificate Program
Watching with a group? Add completion of the
“Verification of Attendance”
form to your list of
things to do.
http://www.irponline.org/?AttendanceForm
12/4/2017
19
Our contact info:Drake Israel Heidi Crawford Audit Manager Senior Auditor
Illinois Secretary of State Nebraska Dept of Motor Vehicles
Phone: (217) 785-1832 Phone 402-471-4099