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IRP 1005/ IFTA P500

IRP 1005/ IFTA P500. Adequacy of Records. Evaluating Vehicle Movement. The source documents must contain the necessary details to trace vehicle movement – IRP1005/IFTA R700 Additionally, a distance accounting system should be summarized by unit and by jurisdiction – IRP APM 402/IFTA P510.

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IRP 1005/ IFTA P500

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  1. IRP 1005/ IFTA P500 Adequacy of Records

  2. Evaluating Vehicle Movement • The source documents must contain the necessary details to trace vehicle movement – IRP1005/IFTA R700 • Additionally, a distance accounting system should be summarized by unit and by jurisdiction – IRP APM 402/IFTA P510

  3. APM Section 400/IFTA P540 • Registrant responsibilities • Acceptable Source Documents (IVDR) • Date of trip • Trip origin and destination • Route of travel • Beginning and ending odometer readings • Total trip distance traveled • Distance traveled by jurisdiction • Unit number

  4. Supporting Information for IVDR’s • Information from various sources such as: • Odometer and/or hub odometer readings • Jurisdiction maps • Standard distances • Computer software • Global Positioning System (GPS) • Dispatch records • Port observations

  5. Accountable Distance Traveled • Record all movement • Loaded • Empty • Deadhead • Bobtail • Repairs • Tires • Fueling

  6. Exempt Miles • Who has exempt miles? • How are these treated in an audit?

  7. What is acceptable? • The audit is easy if all of the required information is available. • Usually part of the information is missing • The base jurisdiction may waive either route of travel or beginning and ending odometers readings. • How much information can be missing before you lose accuracy?

  8. Odometer/Hubodometer • The most reliable and easiest way of recording distance • Includes all miles/kilometers, even the ones not being charged out • In Idaho, odometers are required under Idaho State Statute

  9. Distance Exceptions • Omissions of required data • System failures • Noncontiguous odometer readings • Travel to noncontiguous jurisdictions • Trips where the beginning of one trip isn’t the same location as the end of the previous trip • Fuel stops do not match routes of travel • Trip permits

  10. Example of trips • Added trip with no fuel • Is it possible to make the trip? • Did this trip happen? • The stops are reversed • Did the unit run back and forth between locations? • Odometers make it easier to understand the maximum total.

  11. IRP 1010/IFTA P530 Failure to Preserve or Maintain Records • If a registrant/licensee fails to maintain records • Has 30 days from receiving written notice • Non-compliance • Impose an assessment from information • Registrant furnished • Jurisdiction gathered

  12. Lack of Records • IRP – 100% IRP fees • 20% or 50% additional for each jurisdiction • No refunds • IFTA - a standard 4.0 MPG/1.7 KPL • A550.025 Inadequate Licensee Records • .200 When tax-paid fuel documentation is unavailable, all claims for tax-paid fuel will be disallowed • Fairness

  13. Discussion or Questions

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