MISSOURI DEPARTMENT OF TRANSPORTATION IFTA/IRP PRE-AUDIT QUESTIONNAIRE / RECORDS CHECKLIST

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1 IFTA Audit Period: <<IFTAAuditPeriod>> IRP Audit Years RegYears IRP Records Periods IRPAuditPeriod IFTA # <ClientFEIN> IRP # <ClientAccountID> US D.O.T. # Company Name Mailing Address City, State, Zip Physical Audit Location <<Client2Name>> <<ClientAddress>> <<ClientCity>>, <<ClientState>> <<ClientZip>> Audit Contact Person <<MainContact>> Title Telephone # <<ContactPhone>> Ext. Fax Contact Was carrier previously audited for IFTA? Ending period of previous audit: Was carrier previously audited for IRP? Last Registration year audited: Carrier Type: Private For Hire HHG Number of vehicles currently in operation: Weight Diesel Gas Gasohol Propane Natural Gas 0-26,000 lbs. Over 26,000 lbs. Company Owned Leased Owner - Operator Number of IFTA Decals issued to licensee for each audit year:. Does carrier maintain an IFTA License in any jurisdiction other than Missouri? Number of IRP fleets based in Missouri: Number of IRP fleets based in other jurisdictions: Fleet Number Number Units Jurisdiction Fleet Number Number Units 07/06 Page 1 of 6 Section Z

2 Does the carrier maintain an equipment list, which identifies additions and deletions? Yes Are drivers assigned to a vehicle? Yes Does the carrier utilize a reporting service? Yes If yes, specify: Are Independent Contractors used under long-term leases? Yes Does the carrier lease vehicles long-term to other carriers? Yes Does the carrier trip lease to others? Yes If yes, trip lease to: Does the carrier trip lease from others? Yes If yes, trip lease from: If yes to any of the above: Who is responsible for reporting and paying the fuel use tax? Who is responsible for the apportioned tags? Does the carrier have refrigerated units? Yes If yes: Trailers Trucks Does the carrier use trip permits? Yes If yes, are the miles reported? Yes Are mileage variances investigated? Yes Are MPG variances investigated? Yes Are odometer gaps researched? Yes Are the driver recorded mileages edited? Yes If yes who edits driver-recorded mileage? What basis is used to make changes to the driver recorded mileages? Source documents maintained in support of reported miles: Driver's trip sheets / IVMR's Driver's logs Rental Contracts Freight Bills or contracts 6 month's Other Dispatch Logs Driver's pay records Other 07/06 (REV) Page 2 of 6 Section Z

3 Items reflected in mileage source documents: Licensee's name Driver's name Trip Date Begin End Origin / Destination Via points Route of travel Odometer / Hubodometer readings Total trip miles Miles by jurisdiction Unit number vehicle I.D. Vehicle fleet number Power unit fuel Total and jurisdictional miles are reported based on: Odometer or hubodometer readings Predetermined mileage Driver generated State map Computer Software (List Below) Estimated Comments: To meet the reporting deadline the cutoff date for data entry is Are other cut off methods are used? (Describe) Individual trip records are summarized on: Manually on spreadsheet Computer printouts Trips are not listed individually If summarized, grouped by: Jurisdiction Unit Date Trip Number Driver Other Trip data is stored and accessed by: Trip Number Vehicle Number Pay date or trip finalization date Dispatch Date Driver I.D. Other Trip numbers are unique for each: Month Quarter Forever N. A. Year Unit Other 07/06 (REV) Page 3 of 6 Section Z

4 How is fuel purchased for IFTA vehicles? Tax paid at the pump In bulk Source documents maintained for retail purchases: Individual purchase tickets Automated vendor-generated invoice / transaction listing. Other: Retail Fuel purchase invoices are: Filed with individual trip envelopes / sheets Filed by unit number Filed by Vendor Segregated by jurisdiction Unsorted with all other invoices Other Bulk Fuel Facilities: Location & Jurisdiction Storage Capacity Tax On Off Paid Road Road Tax Exempt Tax Free * Fuel Supplier * If bulk fuel is maintained in a jurisdiction where it can be acquired tax free, list payment method / licensee # in that jurisdiction: If dedicated non-highway tank is utilized is fuel clear? Yes Dyed? Yes Are refund claims being filed for non-highway use? Yes Source documents maintained for bulk fuel purchases / disbursements: Purchase invoices Inventory reconciliation s Withdrawal Logs Meter readings Frequency of inventory and meter readings for clear fuel storage tanks: Inventory Meters Reconciliation Daily Weekly Monthly Other 07/06 (REV) Page 4 of 6 Section Z

5 GPS Section Do you have GPS (Global Positioning System) installed in your IFTA qualified vehicles? (If no, go to last page) Yes Please name the manufacturer of the GPS & the mileage software that the system utilizes. Do all of your vehicles have the GPS installed? Yes If no, please list the vehicles that currently do not have the GPS installed. Please list the date that the GPS was fully installed & operational. If there is more then one date, please list all of the dates with the vehicle ID numbers. Please list the date that the GPS results were being used to prepare the IFTA reports. Please describe how the GPS is used by your company. For example, is it used solely for IFTA purposes, customer tracking, driver whereabouts, etc. How often does your GPS unit transmit (ping) locations to the mileage program? For example every 1 minute, every state-line crossing, every 24 hours, etc. Do you reconcile your actual odometer readings with the mileage from the GPS? Yes How often are the GPS units checked for any maintenance related issues? (Incorrect mileage, GPS not reading properly, etc) Do you back-up and store the quarterly GPS data? Yes - How Often Do you download & print the GPS Data that you use for IFTA reporting? Yes - How Often 07/06 (REV) Page 5 of 6 Section Z

6 Were there any major changes in operations or accounting for miles or fuel during the audit period? Yes If yes, when and how was the change implemented? Carrier Profile: <<Datew>> Date Auditor Signature 07/06 (REV) Page 6 of 6 Section Z