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Using GPS data for IFTA and IRP

Using GPS data for IFTA and IRP. Objective. Controls in an IT Environment GPS – How it Works? Applying Knowledge Gained to Future Audits. . IT Controls. Subset of enterprise’s internal controls. Objective is confidentiality, integrity, availability of the data. General Controls

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Using GPS data for IFTA and IRP

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  1. Using GPS dataforIFTA and IRP

  2. Objective • Controls in an IT Environment • GPS – How it Works? • Applying Knowledge Gained to Future Audits.

  3. IT Controls • Subset of enterprise’s internal controls. • Objective is confidentiality, integrity, availability of the data. • General Controls • Application Controls

  4. General Controls: Change management procedures Security Policies, Standards and Processes Disaster Recover Application Controls: Completeness Checks. Validity Checks Authorization Input Controls

  5. IRP 502 & IFTA P620(Printed Reports) • Printed reports must be produced which replace handwritten trip reports. • Retained for audit • Vehicle and fleet summaries.

  6. IRP 504 & IFTA P660(Minimum Device Requirements) • Manufacturer certification. • Security – tamperproof and prevent altering of information. • Functionality – warnings if devices quits. • Date and time stamping. • Automatic update a life-to-date odometer or operator enters odometer.

  7. IRP 505 & IFTA P640(Data Collection Requirements) • Distance (IFTA and IRP) • Fuel (IFTA)

  8. IRP 506 & IFTA P650(Reporting Requirements) • Trip Reports • Individual Vehicle Reports • Summary Reports (Monthly, Quarterly, Annual) • Exception Reports • Calibration Reports

  9. How does GPS work? • 24 + satellites orbit the earth searching for GPS receivers • When a receiver is in contact with three or more satellites, the location of the receiver is determined • This location is expressed in Latitude and Longitude and is stored along with the precise time of its calculation

  10. How does GPS work? • The GPS receiver is attached to a micro computer which takes the information, interprets it, then stores it or passes it on to a communications device

  11. How does GPS work? GPS satellites GPS Receiver Micro Computer

  12. How does GPS work? • The GPS data is sent to a computer (perhaps a server) and is available for calculating distance reports for use in Tax and Licensing

  13. How does GPS work? GPS satellites Internet Communication Modem GPS Receiver Micro Computer

  14. NOTE • GPS satellites are “one-way” – Satellite to ground • GPS satellites are free!! • For wireless communication we use different satellites or cellular systems

  15. How does GPS work? • These GPS points can be calculated as frequently as once per second which allows a precise calculation of speed and direction of travel • In most systems, not all of these points are stored. The recording interval could be from two minutes up to an hour. • The shorter the interval, the larger the number of points and the greater the accuracy.

  16. Accuracy of GPS • Can be accurate to within a few inches but only with sophisticated / expensive receivers • For our purposes – within 20 feet is reasonable • Filters and algorithms have been developed to minimize distortions in the data • Accuracy in measuring routes of travel increases with the frequency of recording • For example, if points are recorded every 5 minutes it is more accurate than every 30 minutes

  17. Sample GPS track

  18. Summary Report

  19. Sample data

  20. Methods of calculating distance • Use the continuous distance calculation (every second) and accumulate distance which can be added to recorded points. • Calculate straight-line distances between recorded points. • Get distances from an external source such as an odometer or a “Miler” program

  21. Distance Calculation Frequent Data Records • If straight-line calculations are used with infrequent data records, the distance may be under reported • If continuous calculations are used (every second), then the frequency of recording is less important. Infrequent Data

  22. Sample data

  23. Distance Calculation - Map

  24. Distance Calculation – Continuous (by second)

  25. Distance Calculation – 5 minute interval

  26. Distance Calculation – 45 minute interval

  27. Distance Calculation - Comparison

  28. Assigning Distances to Jurisdictions

  29. Summary Report

  30. Assigning distance to Jurisdictions • Data could be run through a Miler program which assigns the distance to each jurisdiction. • Distribution of distances can be done by the use of “Geofencing”.

  31. Use of geofencing • Describe a polygon using Lat and Long • Use an algorithm to determine when a truck enters or leaves a polygon • Set up all states and provinces as contiguous polygons • Calculate the distance traveled in each jurisdiction (polygon)

  32. Use of geofencing

  33. Border crossing

  34. Border crossing data

  35. What about Vicinity Distances?

  36. Vicinity distance

  37. Vicinity distance data

  38. Routing Problem

  39. Routing Problem Actual Travel Routed by Miler

  40. GPS data auditors might ask for • Minimum for all recorded data points • Latitude • Longitude • Date/time • Additional • Method used for distance calculations • Odometer to check reasonableness • Method used to distribute distances

  41. Using GPS dataforIFTA and IRP

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