IFTA and IFTA, Inc. Update

1. IFTA and IFTA, Inc. Update 2012 IFTA / IRP Audit Workshop January 4-6, 2012 Tempe, AZ Lonette L. Turner CEO/CFO IFTA, Inc. Managed by the International Fuel Tax Association, Inc.

2. WELCOME BACK AMANDA! • Please join me in welcoming BACK our newest IFTA, Inc. team member, Amanda McNally Koeller. • Amanda previously worked with us from December 1997 through August 1999 as a Program Compliance Officer. • Amanda left us when her husband, Jason, got a new job in Michigan. While the winters were much colder there, Amanda continued her work in the fuel tax industry as a tax accountant/analyst and supervisor in the Technical Tax Department at Avfuel Corporation, the Nation’s largest independent supplies of aviation fuels. Amanda was at Avfuel for 7 years. Managed by the International Fuel Tax Association, Inc.

3. During Amanda’s time in Michigan, she and Jason welcomed Jack and Cade into their family. We are so happy to have Amanda back in Arizona and back at IFTA, Inc. • Amanda has joined us part time as Program Administrator. She is now the Funds Netting financial master, tracking and scheduling all payments in and out of our funds netting accounts. • She will also be working with ballot sponsors, learning the program compliance review process including the e-review process, and assisting me in other projects. • You can reach Amanda at akoeller@iftach.org or by calling our office. Managed by the International Fuel Tax Association, Inc.

4. Funds Netting Update 2010 and 2011 Managed by the International Fuel Tax Association, Inc.

5. Implementation Year (2010) Dollars Managed by the International Fuel Tax Association, Inc.

6. 2011 Dollars Managed by the International Fuel Tax Association, Inc.

7. 2010 – 2011 Comparison (USD) Manage by the International Fuel Tax Association, Inc.

8. 2010 – 2011 Comparison (CAD) Managed by the International Fuel Tax Association, Inc.

9. Partnering with IRP, Inc. Combined Meetings Managed by the International Fuel Tax Association, Inc.

10. 2012 • IFTA, Inc. hosts the Audit Workshop • IFTA, Inc. and IRP, Inc. Combine for Managers/Law Enforcement Workshop • IFTA, Inc. and IRP, Inc. Combine for presentations at CVSA • Boards meet in October in Phoenix, AZ • 2013 • IRP, Inc. hosts the Audit Workshop • IFTA, Inc. hosts the Managers Law Enforcement Workshop Managed by the International Fuel Tax Association, Inc.

11. 2014 • IFTA, Inc. hosts the Audit Workshop • IRP, Inc. hosts the Managers Law Enforcement Workshop • 2015 • Ditto • Boards evaluate the success (or not) of each organization hosting the same combined meeting each year Managed by the International Fuel Tax Association, Inc.

12. Since Last Year . . . . Managed by the International Fuel Tax Association, Inc.

13. ITAC(Information Technology Advisory Committee • Completed a charge from the Board to: • Analyze the results from the ITAC’s initial survey and determine if any additional research needs be done regarding this technology. • Review the IFTA Procedures Manual P600. • Determine what changes are necessary and draft any ballot language for review. Managed by the International Fuel Tax Association, Inc.

14.  The proposed language must include GPS and similar electronic devices. •  Develop minimum requirements for submission of audits for those companies that want to utilize the technology. • Develop audit criteria so that jurisdictions have the necessary audit evidence which also enables motor carriers the ability to utilize this technology. • The ITAC’s final work product was given to the Audit Committee and the ITAC was charged with supporting the Audit Committee in its review and analysis. Managed by the International Fuel Tax Association, Inc.

15. Audit Committee • The Board charged the Audit Committee to: • Review the ITAC Survey and resulting report. • Review the ITAC’s proposed amendments to P600 and provide to the Board any recommendations for change, if any. • Determine whether it is possible to develop minimum requirements for submission of audits for those companies that want to utilize the technology; and, if it is possible, develop same. Managed by the International Fuel Tax Association, Inc.

16.  Develop audit criteria so that jurisdictions have the necessary audit evidence which also enables motor carriers the ability to utilize this technology. • The Audit Committee’s report is due to the Board at its 1Q12 Board meeting which is January 25 and 26 Managed by the International Fuel Tax Association, Inc.

17. Develop IFTA commissioner training • Commissioner Training Committee has been established by the Board • Initial teleconference is being scheduled • Committee Members • Julian Fitzgerald (NC) Rollie Marr (IL) • Rena Hussey (VA) Earleen Weaver (WY) • Marge Noll (MN) Carla Pape (ID) • Russell Holleger (DE) Cindy Swanson (CA) • Stuart Zion (CO) is the Board Liaison Managed by the International Fuel Tax Association, Inc.

18. Miscellaneous • Conducting E-Reviews (Electronic IFTA program compliance reviews) • 11 of 15 conducted in 2012 will be E-Reviews • Developing a best practices guide for IFTA committee chairs • Final draft will be given to Board for approval in January 2012. Managed by the International Fuel Tax Association, Inc. • Continue pursuing roadside enforcement opportunities • Improving communications with committee chairs. • Committee chairs attended the 4Q09 Board Meeting.

19. Questions? Managed by the International Fuel Tax Association, Inc.