RP Audit Report — Guidelines and Requirements
1. Opening Conference: (Audit Report Heading)
  1. Opening Conference: Describe the commencement of the audit and the taxpayer's response (Audit Narrative Segment)
    1. Example:
2. Evaluation of Internal Controls: (Audit Report Heading)
  1. Mileage System/Evaluation of Internal Controls 1: Describe the mileage system maintained by the taxpayer (Audit Narrative Segment)
    1. Example:
  2. Mileage Examination 1/Evaluation of Internal Controls 2: Describe comparison of the taxpayer records to the field returns (Audit Narrative Segment) (See Summary Report)
    1. Example:
3. Sampling Methodology: (Audit Report Heading)
  1. Mileage Examination 2/Sample Methodology: Describe sampling methodology and selection (Audit Narrative Segment)
    1. Example:
4. Adequacy of Records (Audit Report Heading)
  1. [IRP ONLY] Mileage Adequacy: Describe determination of adequacy of records (Audit Narrative Segment)
    1. Example:
5. Audit Process: (Audit Report Heading)
  1. Mileage Examination 3/Audit Process: Describe mileage testing process and trip review (Audit Narrative Segment) (See Summary Report & Test Unit Worksheet)
6. Audit Adjustments: (Audit Report Heading)
  1. Mileage Examination 4/Audit Adjustments: Describe comparison of test results "audited miles" to summary and adjustments made to audited miles (Audit Narrative Segment) (See Summary Report)
7. Audit Findings: (Audit Report Heading)
  1. Audit Results/Audit Findings: Describe the outcome of the audit [choose one] (Audit Narrative Segment)
8. Recommendations: (Audit Report Heading)
  1. Detail any recommendations made to the taxpayer (Audit Narrative Segment)
9. IRP Audit Report — Full Reciprocity Statement (Additional details, click here)
10. Cooperation: (Audit Report Heading)
  1. Cooperation: Describe the registrant's cooperation with the audit (Audit Narrative Segment)
11. Closing Conference: (Audit Report Heading)
  1. Closing Conference: Describe the closing conference held via phone/mail (Audit Narrative Segment)
    1. Example:
    2. Example when unable to contact registration:
IRP AUDIT CHECKLIST
1. CHECK THE NUMBERS
Good Records — Low Variance Between Annual Renewal and Quarterly Summaries and Record Miles Accepted as Audited Miles
Unreported Jurisdictional Travel — Audited Miles Calculated as % of Map Miles
Gap Miles — Apportioned Jurisdiction Audit Miles
GPS Miles — Fee Calculation — High Variance Between Annual Renewal & Quarterly Summaries
Inadequate Records — No Records Received
Inadequate Records — Summaries Received
Prior to Submitting Audit Folder for Manager and Audit Reviewer Approval
Once Audit is Approved by Manager and Audit Reviewer
1. 1. Update your Auditor Tracking Spreadsheet to note "Complete" and note if an IR or Reaudit.
2. 2. COMPILE MAILING:
  1. Registrant's Audit Results Mailing without original records to be returned.
  2. Registrant's Audit Results Mailing with original records to be returned.
3. 3. FINALIZE AUDIT FOLDER FOR PROCESSING:
IRP Audit Processing
Re-Audit
Audit File Storage
The Plan Effective 1/1/16
1. FOREWORD
2. OFFICIAL COMMENTARY
  1. CONCERNING HISTORICAL NOTES
    1. Official Commentary
3. ARTICLE I : PURPOSE AND PRINCIPLES
  1. 100 TITLE
    1. Historical Notes
  2. 105 FUNDAMENTAL PRINCIPLE
    1. Official Commentary
    2. Historical Notes
  3. 110 ONE REGISTRATION PLATE
    1. Official Commentary
    2. Historical Notes
  4. 115 EFFECT OF THE PLAN ON OTHER AGREEMENTS
    1. Official Commentary
    2. Historical Notes
  5. 120 RECIPROCAL EXEMPTION FROM FEES
    1. Official Commentary
    2. Historical Notes
  6. 125 GRANTING OF RECIPROCITY
    1. Official Commentary
    2. Historical Notes
  7. 130 DISCHARGE OF REGISTRANT RESPONSIBILITY
    1. Official Commentary
    2. Historical Notes
  8. 135 FEES NOT WAIVED
    1. Official Commentary
    2. Historical Notes
4. ARTICLE II : DEFINITIONS
  1. ALLOCATION
    1. Historical Notes
  2. APPLICANT
    1. Historical Notes
  3. APPORTIONABLE FEE
    1. Official Commentary
    2. Historical Notes
  4. APPORTIONABLE VEHICLE
    1. Official Commentary
    2. Historical Notes
  5. APPORTIONED VEHICLE
    1. Historical Notes
  6. APPORTIONMENT PERCENTAGE
    1. Official Commentary
  7. AUDIT
    1. Official Commentary
    2. Historical Notes
  8. AUXILIARY AXLE
    1. Historical Notes
  9. AXLE
    1. Official Commentary
    2. Historical Notes
  10. BASE JURISDICTION
    1. Historical Notes
  11. BOARD
    1. Historical Notes
  12. CAB CARD
    1. Historical Notes
  13. CHARTERED PARTY
    1. Historical Notes
  14. COMBINATION OF VEHICLES
    1. Historical Notes
  15. CREDENTIALS
    1. Historical Notes
  16. ENFORCEMENT DATE
    1. Historical Notes
  17. ESTABLISHED PLACE OF BUSINESS
    1. Historical Notes
  18. EXCEPTION
    1. Historical Notes
  19. EXTENSION
    1. Historical Notes
  20. FLEET
    1. Historical Notes
  21. GRACE PERIOD
    1. Historical Notes
  22. HOUSEHOLD GOODS CARREER
    1. Historical Notes
  23. INTERJURISDICTION MOVEMENT
    1. Historical Notes
  24. INTRAJURISDICTION MOVEMENT
    1. Historical Notes
  25. JURISDICTION
    1. Historical Notes
  26. LEASE
    1. Historical Notes
  27. LESSEE
    1. Historical Notes
  28. LESSOR
    1. Historical Notes
  29. MEMBER JURISDICTION
    1. Historical Notes
  30. MOTOR VEHICLE
    1. Historical Notes
  31. PERSON
    1. Historical Notes
  32. PLATE
    1. Historical Notes
  33. POOL
    1. Historical Notes
  34. POWER UNIT
    1. Historical Notes
  35. PROPERLY REGISTERED VEHICLE
    1. Historical Notes
  36. RECIPROCITY
    1. Historical Notes
  37. RECIPROCITY AGREEMENT
    1. Historical Notes
  38. RECIPROCITY DISTANCE
    1. Official Commentary
    2. Historical Notes
  39. RECORDS
    1. Historical Notes
  40. RECORDS REVIEW
    1. Official Commentary
    2. Historical Notes
  41. RECREATIONAL VEHICLE
    1. Official Commentary
    2. Historical Notes
  42. REGISTRANT
    1. Historical Notes
  43. REGISTRATION YEAR
    1. Official Commentary
    2. Historical Notes
  44. RENTAL FLEET
    1. Historical Notes
  45. RENTAL OWNER
    1. Historical Notes
  46. RENTAL VEHICLE
    1. Historical Notes
  47. REPORTING PERIOD
    1. Official Commentary
    2. Historical Notes
  48. REPOSITORY
    1. Historical Notes
  49. RESIDENCE
    1. Historical Notes
  50. RESTRICTED PLATE
    1. Historical Notes
  51. SEMI-TRAILER
    1. Historical Notes
  52. SERVICE REPRESENTATIVE
    1. Historical Notes
  53. TOTAL DISTANCE
    1. Historical Notes
  54. TRACTOR
    1. Historical Notes
  55. TRAILER
    1. Historical Notes
  56. TRIP PERMIT
    1. Historical Notes
  57. TRUCK
    1. Historical Notes
  58. TRUCK TRACTOR
    1. Historical Notes
  59. UNITED STATES REGIONS
    1. Historical Notes
  60. VEHICLE
    1. Historical Notes
5. ARTICLE III: APPLICATIONS FOR APPORTIONED REGISTRATION
  1. 300 APPORTIONED REGISTRATION EXCLUSIVE
    1. Official Commentary
    2. Historical Notes
  2. 305 SELECTION OF BASE JURISDICTION
    1. Official Commentary
    2. Historical Notes
  3. 315 APPLICATION PROCESS
  4. 320 AVERAGE PER-VEHICLE DISTANCE
  5. 325 VARIANCE OF REGISTERED WEIGHTS
    1. Official Commentary
    2. Historical Notes
6. ARTICLE IV : FEES
  1. 400 CALCULATION OF APPORTIONABLE FEES
    1. Historical Notes
  2. 405 CALCULATION OF APPORTIONMENT PERCENTAGE (deleted)
  3. 410 NO MINIMUM REGISTRATION FEE; COLLECTION OF OTHER FEES PERMITTED
    1. Official Commentary
    2. Historical Notes
  4. 415 ADDITIONAL JURISDICTIONS (deleted)
  5. 420 NEW FLEETS
    1. Official Commentary
    2. Historical Notes
  6. 425 ADDITIONAL VEHICLES
    1. Historical Notes
  7. 430 FLEET CONSOLIDATION
    1. Historical Notes
  8. 435 REFUNDS AND CREDITS
    1. Official Commentary
    2. Historical Notes
  9. 440 CREDIT FOR REPLACEMENT VEHICLES
    1. Official Commentary
    2. Historical Notes
  10. 445 FOREIGN EXCHANGE
    1. Historical Notes
7. ARTICLE V: REGISTRATION OF APPORTIONABLE VEHICLES
  1. 500 BASE JURISDICTION REGISTRATION
    1. Historical Notes
  2. 505 CANCELLATION OF REGISTRATION
    1. Historical Notes
  3. 510 OPERATION UNDER PLAN REGISTRATION
    1. Official Commentary
    2. Historical Notes
  4. 515 RECIPROCITY FOR TRAILING EQUIPMENT
    1. Historical Notes
  5. 520 STAGGERED REGISTRATION
    1. Official Commentary
    2. Historical Notes
  6. 525 TRIP PERMIT REGISTRATION
    1. Official Commentary
    2. Historical Notes
  7. 530 UNLADEN VEHICLE REGISTRATION — HUNTER'S PERMITS
8. ARTICLE VI : CREDENTIALS
  1. 605 DISPLAY OF REGISTRATION CREDENTIALS; RENEWAL CREDENTIALS
    1. Historical Notes
  2. 610 CONTENTS OF THE CAB CARD
    1. Official Commentary
    2. Historical Notes
  3. 615 PLATES OF WITHDRAWN VEHICLES
    1. Historical Notes
  4. 620 TEMPORARY EVIDENCE OF APPORTIONED REGISTRATION
    1. Official Commentary
    2. Historical Notes
9. ARTICLE VII : HOUSEHOLD GOODS CARRIERS
  1. 700 EQUIPMENT LEASED FROM SERVICE REPRESENTATIVES
  2. Historical Notes
  3. 705 REGISTRATION IN BASE OF SERVICE REPRESENTATIVE
10. ARTICLE VIII : MOTOR BUS APPORTIONMENT
  1. 800 APPLICATION FILING
    1. Historical Notes
  2. 805 DETERMINATION OF DISTANCE
    1. Historical Notes
11. ARTICLE IX: RENTAL VEHICLE REGISTRATION
  1. 905 RENTAL PASSENGER CARS
    1. Official Commentary
    2. Historical Notes
  2. 910 RENTAL UTILITY TRAILERS
    1. Official Commentary
    2. Historical Notes
  3. 915 ONE-WAY VEHICLE
    1. Official Commentary
    2. Historical Notes
12. ARTICLE X: RECORDS AND AUDITS
  1. 1000 RETENTION AND AVAILABILITY OF RECORDS
    1. Official Commentary
    2. Historical Notes
  2. 1005 ADEQUACY OF RECORDS
    1. Official Commentary
    2. Historical Notes
  3. 1010 CONTENTS OF RECORDS
    1. Official Commentary
    2. Historical Notes
  4. 1015 INADEQUATE RECORDS; ASSESSMENT
  5. 1025 FREQUENCY OF AUDITS
    1. Historical Notes
  6. 1030 JOINT AUDITS
    1. Official Commentary
    2. Historical Notes
  7. 1035 BASE JURISDICTION AUDIT EXPENSES
    1. Official Commentary
    2. Historical Notes
  8. 1040 REEXAMINATIONS
    1. Historical Notes
  9. 1045 FINDINGS OF A REEXAMINATION
    1. Historical Notes
  10. 1050 NETTING AUDIT ADJUSTMENTS
    1. Historical Notes
  11. 1055 AUDIT REPORTS
    1. Official Commentary
    2. Historical Notes
  12. 1060 AUDIT TRANSMITTALS
    1. Historical Notes
  13. 1065 AUDIT APPEALS
    1. Historical Notes
  14. 1070 FINALITY OF AUDIT FINDINGS
    1. Historical Notes
  15. 1075 AUDIT PROCEDURES MANUAL
    1. Historical Notes
13. ARTICLE XI: MEMBERSHIP AND EXCEPTIONS
  1. 1100 JURISDICTIONAL MEMBERSHIP IN THE PLAN
    1. Official Commentary
    2. Historical Notes
  2. 1105 WITHDRAWAL AS A MEMBER
    1. Historical Notes
  3. 1110 JURISDICTION EXCEPTIONS
    1. Official Commentary
    2. Historical Notes
  4. 1115 PERIODIC APPROVAL OF EXCEPTIONS
    1. Historical Notes
  5. 1120 AMENDMENTS TO EXCEPTIONS
    1. Historical Notes
  6. 1125 CANCELLATION OF EXCEPTIONS
    1. Historical Notes
14. ARTICLE XII: MEMBER JURISDICTION DUTIES AND COOPERATION
  1. 1200 COOPERATIVE AGREEMENT
    1. Official Commentary
    2. Historical Notes
  2. 1205 FEE CHANGES
    1. Official Commentary
    2. Historical Notes
  3. 1210 TIMELY COLLECTION OF APPORTIONABLE FEES
    1. Official Commentary
    2. Historical Notes
  4. 1215 FEE TRANSMITTALS
    1. Historical Notes
  5. 1220 ANNUAL REPORT OF ACTIVITY
    1. Official Commentary
    2. Historical Notes
  6. 1225 FEE TEST
    1. Official Commentary
    2. Historical Notes
  7. 1230 NOTIFICATON OF EXTENSIONS
    1. Historical Notes
15. ARTICLE XIII: PLAN ADMINISTRATION
  1. 1300 OFFICIAL REPOSITORY
    1. Historical Notes
  2. 1305 BOARD OF DIRECTORS
    1. Historical Notes
  3. 1310 DUES
    1. Historical Notes
  4. 1315 MEMBER JURISDICTIONS IN GOOD STANDING
    1. Official Commentary
    2. Historical Notes
  5. 1320 MEMBERSHIP BALLOTS
    1. Historical Notes
  6. 1325 COMPOSITION OF THE BOARD OF DIRECTORS OF THE REPOSITORY
    1. Historical Notes
  7. 1330 ELECTION OF BOARD MEMBERS
    1. Historical Notes
  8. 1335 TERM OF OFFICE
    1. Historical Notes
  9. 1340 VACANCIES ON THE BOARD
    1. Historical Notes
  10. 1345 BOARD ACTIONS
    1. Historical Notes
  11. 1350 LIAISONS TO COMMITTEES
    1. Historical Notes
  12. 1355 PEER REVIEW
    1. Official Commentary
    2. Historical Notes
16. XIV : DISPUTE RESOLUTION AND PLAN INTERPRETATION
  1. 1400 BOARD ACTION — RAISING OF ISSUES
    1. Historical Notes
  2. 1405 INVESTIGATION OF ISSUES
    1. Historical Notes
  3. 1410 POWERS AND DUTIES OF THE BOARD
    1. Historical Notes
  4. 1415 DISPOSITION OF BOARD DECISIONS
    1. Historical Notes
  5. 1420 APPEALS TO THE BOARD
    1. Historical Notes
  6. 1425 REFUSAL TO ACT ON ISSUE
    1. Historical Notes
  7. 1430 ISSUES REFERRED TO JURISDICTIONS
    1. Historical Notes
17. ARTICLE XV: AMENDMENTS TO THE PLAN
  1. 1500 AMENDMENT PROCESS
    1. Historical Notes
  2. 1505 AMENDMENT INTRODUCTION PROCESS
    1. Historical Notes
  3. 1510 FULL-TRACK BALLOT PROCESS
    1. Historical Notes
  4. 1515 SHORT-TRACK BALLOT PROCESS
    1. Historical Notes
  5. 1520 EFFECTIVE DATE OF PLAN AMENDMENTS
    1. Historical Notes
18. APPENDIX A: MEMBER JURISDICTIONS
19. APPENDIX B: EXCEPTIONS TO THE INTERNATIONAL REGISTRATION PLAN
20. APPENDIX C: FORM OF ANNUAL REPORT OF PLAN ACTIVITY
21. APPENDIX D: INTERNATIONAL REGISTRATION PLAN DUES
22. APPENDIX E: GOVERNING BOARD DECISIONS
  1. January 14-15, 1985
  2. March 14-15, 1985
  3. September 20, 1985
  4. March 6, 1986
  5. October 23, 1986
  6. March 10, 1987
  7. March 29, 1988
  8. September 20, 1988
  9. April 4, 1989
  10. September 12, 1989
  11. April 9, 1991
  12. August 25, 1991
  13. January 21, 1992
  14. September 13, 1992
  15. August 21, 1993
  16. April 26, 1994
  17. July 14, 1994
23. DISPUTE RESOLUTION COMMITTEE DECISIONS
Ballot 391 — Approved Amendments to the : International Registration Plan
1. International Registration Plan, Inc.
Audit Procedures Manual Effective 1/1/16
1. ARTICLE 1 : INTRODUCTION
  1. 101. Purpose and Contents of the Manual
2. ARTICLE 2 : GENERAL AUDITING STANDARDS
3. ARTICLE 3 : AUDITOR QUALIFICATIONS AND RESPONSIBILITIES
  1. 301. Auditor Qualification
  2. 302. Auditor Responsibilities
    1. Official Commentary
4. ARTICLE 4 : AUDIT COMMUNICATIONS
5. ARTICLE 5 : AUDIT PROCEDURES
6. ARTICLE 6 AUDIT REPORTING
  1. 601. Audit Report
7. ARTICLE 7 RECORDS REVIEW
  1. 701. Definition and Purpose
  2. 702. Records Reviews
8. APPENDIX A
9. GLOSSARY
10. APPENDIX B
11. EXAMPLE OF AUDIT REPORT
12. Audit Findings
Ohio Revised Code — IRP
1. Ohio Revised Code
2. Ohio Administrative Code
Ohio Carrier Manual — BMV Website
1. IRP Processing
2. Temporary Registration
  1. Temporary Authority (TA)
  2. Unladen Weight Permit
3. Renewal Applications
4. Special Types of Operation
5. Performance and Registration Information Systems Management (PRISM)
  1. Background and Purpose
6. Maximum Allowable Weight In Pounds
7. Jurisdiction Max Operating Wt Max Cab Card Wt
8. Exceptions/Conditions/Permits
9. IRP Directory
10. Canada
11. IRS Walk-In Offices in Ohio
12. Glossary
Recordkeeping Requirements — OHCORS Carrier Manual
1. Enforcement
2. Distance Records
3. An IVDR shall contain:
4. Audits
5. For Records produced by a means other than a vehicle-tracking system:
6. For Records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS):
7. Summaries:
Recordkeeping Requirements — The Plan — Pages 50 & 51
1. 1010 CONTENTS OF RECORDS
  1. Official Commentary
  2. Historical Notes
5703-13-06 International registration plan, audits and hearings.
OAC 4501:1-8-01 Entry into international registration plan
OAC 4501:1-8-09 Contents of application for registration in the international registration plan.
OAC 4501:1-8-10 Registration by electronic means.
OAC 4501:1-8-12 Credits for unused portion of vehicle registration.
OAC 4501:1-8-15 Registration of vehicles based in jurisdictions that are not members of the IRP.
OAC 4501:1-8-16 Household goods carriers.
OAC 4501:1-8-17 Creation of bureau of motor vehicles IRP oversight committee.
OAC Five Year Rule Review
ORC-4503 IRP
1. 4503.60 International registration plan definitions.
2. 4503.61 Duties of registrar as to international registration plan.
3. 4503.62 Application for registration of apportionable vehicle; Internet registration.
4. 4503.63 Calculation of proportionate registration taxes due — registrar to notify other declared jurisdictions,
5. 4503.64 Issuance of license plate and registration card.
6. 4503.641 Temporary registration of apportioned motor vehicle,
7. 4503.642 Performance registration and information systems management program,
8. 4503.65 Apportioned registration tax for vehicles registered in another jurisdiction.
9. 4503.66 Rules.
Call Handling — Closing Conference
1. Audit Report — Must Note the Below for the Closing Conference
CLOSING CONFERENCE
CALL HANDLING PROCEDURES
1. CONDUCTING THE CLOSING CONFERENCE
2. WHAT IS THE CLOSING CONFERENCE?
3. 3 WAYS TO HOLD THE CLOSING CONFERENCE
4. ELEMENTS OF THE CLOSING CONFERENCE
5. SAMPLE CLOSING CONFERENCE
6. TIPS
7. *Review of IRP Audits
8. *IRP Report
  1. *Report Mechanics
  2. Report Readability
  3. *Audit Work — Mileage Analysis
  4. *Audit Work — Mileage Analysis
  5. *Audit Results Letter
  6. *Summary
9. *Questions
10. Equipment List
11. Add New Vehicles
12. Add Summary
13. Add Vehicle Summary
14. Edit Summaries
15. Test Results
16. Add Test Results
17. Edit Test Results
18. Compare Registration to Summaries
19. Test Results and Projections
20. Select A to E Type
21. Add New Fees
22. Audit Narrative
23. Reports
24. Total Recap
25. Audit Report
26. Computation of Additional Fees
27. Registrant Information
28. Summary of Audited Miles Per Jurisdiction
29. Estimated Fees
30. Correspondence Log
31. Test Unit Summaries
32. Record Summary
Scenario 1 — Error Projections
1. Audit Adjustments: (Audit Report Heading)
Scenario 2 — Error Projections
1. Audit Adjustments: (Audit Report Heading)
Scenario 3 — Error Projections — Written Exercise
1. Audit Adjustments: (Audit Report Heading)
Scenario 4 — Error Projections
1. Audit Adjustments: (Audit Report Heading)
Scenario 5 — Error Projections
1. Audit Adjustments: (Audit Report Heading)
Paper File Structure
Upon completion of audit work papers
1. Left Side Audit File
2. Right Side Audit File
  1. IRP Audit Results
THE IRP-IFTA AUDIT SYSTEM
1. User Assignments Menu
2. User Assignments Menu — Controls
3. New IRP Audit
4. Edit Erroneous Assignments
5. IRP Audit Menu
6. Questionnaire
7. Demographics
8. New Contact
9. Contact Sheet
Audit Module Overview
1. IRP-IFTA Audit System Overview for IRP Audits
2. IRP-IFTA Audit System for Estimated Fee IRP Audits
GPS System — Longitude/Latitude Only
1. Audit Process:
Gap Miles (Unreported Distance) — Isolated Errors
1. Audit Process:
2. Audit Adjustments:
Complete Mileage Records provided trip by trip
1. Audit Narrative
2. Audit Process:
3. Audit Adjustments:
Odometer miles and jurisdictional miles recorded quarterly and not on a per trip basis
1. Odometer miles and jurisdictional miles recorded quarterly and not on a per trip basis — Errors were reoccurring and were extrapolated to the entire population
2. IRP Narrative
Odometer readings are present but there are no jurisdictional breakdowns
1. Example:
2. The standard for whether or not to apply projections, is as follows:
3. Example:
No odometer readings or jurisdictional breakdowns are provided on trip sheets
Record Miles Too Low for Trip
1. Audit Report — Audit Process Section:
States' Record Miles Appear Flipped
1. Audit Report — Audit Process Section:
Map Miles Vary Significantly from Record Miles
1. Audit Report — Audit Process Section:
GPS — Record Miles vs. Map Miles > 10% Variance
Mapping GPS Coordinates
1. GPS Systems
2. GPS Coordinates
3. Mercator (UTM)
4. Audit Testing of GPS
5. GPS Data
6. IRP GPS Requirements
7. IFTA Requirements
8. Partial GPS Record Sample
9. ProMiles
10. ProMiles
11. Coordinates
12. Option 1
13. How to Concatenate
14. Suggestions
15. Class Exercise
Audit Process: Writing Exercise 1 — Scenario 11 Mileage Exercise
1. Audit Process: (Audit Report Heading)
  1. Mileage Examination 3/Audit Process; Describe mileage testing process and trip review (Audit Narrative Segment) (See Summary Report & Test Unit Worksheet)
2. IRP MILEAGE SCENARIOS
  1. PC MILER QUICK GUIDE
3. DISCUSSION QUESTIONS
4. Additional Mileage Scenarios
Driver's Logs — Example
Excel Formula Cheat Sheet
1. SUM — Add numbers together
2. SUMIF — Add numbers together only a defined criteria is met
3. Using the to copy and paste formulas across different cells
Trip Reports — Example
1. Just the Facts
  1. Trip Reports
Multiple Vehicle Test Unit Worksheet
Test Unit Mileage Worksheet
1. Test Unit Mileage Worksheet Job Aid (Part 1)
  1. International Registration Plan Article X Records and Audits
    1. 1005 Adequacy of Records
MILEAGE TESTING
1. PURPOSE
2. RECORDKEEPING REQUIREMENTS
3. WHICH SOFTWARE TO USE?
4. USING GOOGLE MAPS
5. GOOGLE MAPS — CHANGING A ROUTE
6. GOOGLE MAPS — STATE MILES
7. GOOGLE MAPS — NOTES
8. OHIO TEST UNIT MILEAGE WORKSHEET
9. USING MAP MILES
10. AUDITED MILES — MAP MILES OR RECORD MILES
11. AUDITED MILES
12. MILEAGE TESTING
13. TEST YOUR GEOGRAPHY
14. TRIVIA TIME
15. TEST YOUR KNOWLEDGE
Internal Controls Review
1. Review Procedures
Evaluation of Internal Controls: Writing Exercise
1. What to include in the narrative:
Evaluating Internal Controls
1. IRP AUDIT PROCEDURES MANUAL SECTION 502
2. QUESTIONNAIRE
3. QUESTIONNAIRE — GPS
4. BIG PICTURE
5. EXAMPLE: SUMMARIES
6. THINGS TO LOOK FOR:
7. EXAMPLE: DRIVER'S LOG
8. EXAMPLE: TRIP REPORT
9. EXAMPLE: OTHER SOURCE DOCUMENTS
10. AUDIT APPROACH
11. REMEMBER TO COMMUNICATE
12. THE REPORT
13. QUESTIONS?
Opening Conference Writing Exercise
1. Audit Summary
  1. Opening Conference: (Audit Report Heading)
  2. Example:
Inadequate Records Test
Charting Checklist and Example
CHARTING VEHICLES
1. VEHICLE CHARTING
2. VEHICLE CARRIER LISTING
3. FINALIZE CHARTING PROCESS
Vehicle Types (Vehicle Carrier Listing)
Pre-Audit Steps — Mailing to Registrant
1. WHERE TO START
  1. STEP ONE
  2. STEP TWO
2. Quarterly Summaries:
3. Mileage Records Requirements:
4. Fuel Records Requirements (IFTA ONLY):
5. Researcher
6. Researching Accounts
7. Materials Printed for IRP Filers
8. Materials Printed for IFTA Filers
9. Preparation
10. Preliminary Contact With Taxpayer
11. Continued Contact with Taxpayer
12. Requested information
13. Misc.
14. Questions or comments
Overview of Pre-Audit Process
1. The pre-audit process which is completed by the researcher includes the following steps:
2. Initial audit process completed by the auditor:
Let's Talk Trucking
1. Lifeblood of the US Economy
2. Lifeblood of the US Economy
3. Trucking IndustryTypes of Operations
4. Private Carrier
5. For-Hire Carriers
6. Two Types of For-Hire Carriers
  1. Common & Contract
7. Lease vs. Buy Exercise
8. For-Hire Carrier Stats
9. A Hidden Giant
10. Trucking Industry Regulations Federal Level
11. A Hidden Giant
12. Truck Industry Regulations State Level
13. Questions?
Trucking Regulation Agencies
1. Government Regulatory Requirements
2. Effect of government regulation on audit
3. A. Federal Requirements
4. B. State Requirements
5. C. Local Requirements
DRIVER'S PERSPECTIVE
1. OBJECTIVES AND GOALS
2. COMMERCIAL DRIVER'S LICENSE (CDL)
3. CDL TRAINING
4. REPORTING REQUIREMENTS FROM OTHER AGENCIES — FEDERAL DOT
5. REPORTING REQUIREMENTS FROM OTHER AGENCIES — FEDERAL FMCSA
6. FMCSA RECORDKEEPING REQUIREMENTS
7. REPORTING REQUIREMENTS FROM OTHER AGENCIES — STATE PUCO
  1. Public Utilities Commission (PUCO)
8. REPORTING REQUIREMENTS FROM OTHER AGENCIES — STATE OHIO DEPARTMENT OF PUBLIC SAFETY
  1. Bureau of Motor Vehicles (BMV)
ODT's Audit Division
1. ORGANIZATIONAL STRUCTURE:
2. GOAL:
3. PHASES OF AUDITING:
AUDIT DIVISION — GENERAL GUIDING PRINCIPLES AND AUDIT STRATEGIES
1. GENERAL GUIDING PRINCIPLES
2. GENERAL AUDIT STRATEGIES
AUDITING INTRODUCTION
1. IRP: INTERNATIONAL REGISTRATION PLAN
2. OUR ROLE
3. IFTA: INTERNATIONAL FUEL TAX AGREEMENT
4. OUR ROLE
5. THE MISEDUCATION OF THE AUDITOR
6. IRP REQUIREMENTS
7. IFTA REQUIREMENTS
8. STATISTICS
IRP Audit Guidelines
1. Introduction
2. Account Research
3. Audit Process
Procedural Phases of the IRP Audit
IRP Audit Steps
IRP Website
1. Jurisdiction Information
2. Publications
3. IRP Ballots
INTRODUCTION TO IRP
1. INTERNATIONAL REGISTRATION PLAN
2. RESPONSIBILITIES OF MEMBER JURISDICTIONS
3. APPLICATION FOR IRP
4. APPORTIONABLE VEHICLES
5. EXEMPT VEHICLES
6. IRP REGISTRATION PERIODS
7. REPORTING PERIODS
  1. CHECK FOR UNDERSTANDING
  2. ANSWERS
8. APPORTIONED FEES
9. ACTUAL MILES
  1. Actual Distance
  2. Average Per Vehicle Distance
10. REGISTERED COMBINED WEIGHT
  1. Combined Gross Vehicle Weight
11. FEE SCHEDULES
12. HOW FEES ARE APPORTIONED
13. RECORD RETENTION & AUDIT REQUIREMENTS
14. QUESTIONS?
IRP Application — Distance and Weight Schedule
Class Exercise — Calculating Annual Registration Fees
Class Exercise — Calculating Annual Registration Fees
IRP Operation Type & Vehicle Classifications
1. Type of Operation
2. IRP WEIGHT CLASSIFICATIONS
3. IRP VEHICLE CLASSIFICATIONS
Cab Card
IRP Resources (Manuals Overview)
1. IRP Plan — Audit Manual — ORC — Ohio Carrier Manual
  1. International Registration Plan
  2. International Registration Plan: Audit Procedures Manual
IRP Audit Manual Important Sections for New Auditors
1. International Registration Plan Audit Procedures Manual Effective January 2, 2016
  1. Article 1 — Introduction
IRP Training Syllabus
IRP 202 Course Introduction
1. Course Description:
2. Course objectives
3. Layout of training (blended learning)
Training Program Flowchart
Procedural Phases of the IFTA Audit
IRP standard Operating Procedures
Common Trucking Terminology
1. Glossary of Common Trucking Terminology
IRP/IFTA Terminology
1. Definition of Terms
IRP Terminology
1. IRP AUDIT TERMINOLOGY
Mileage Terminology
IRP Operation Type & Vehicle Classifications
1. Type of Operation
2. IRP WEIGHT CLASSIFICATIONS
3. IRP VEHICLE CLASSIFICATIONS
Sample Vehicles
Trip Reports
1. Trip Reports
  1. IRP/IFTA Recordkeeping Requirements
2. Just the Facts
  1. Trip Reports
Sample Drivers Log
Sample Size Audit Procedures
USA States, Canadian Provinces/Territories and Mexican State Abbreviations
Quebec Jurisdiction Abbreviation
ELD — Electronic Logging Devices
1. IFTA PROCEDURES MANUAL SECTION P500 RECORDKEEPING:
2. INTERNATIONAL REGISTRATION PLAN, ARTICLE X, SECTION 1005A, SECTION 1010

International Registration Plan Audit Training Materials