IRP Audit Exchange. User Manual

Transcription

1 INTERNATIONAL REGISTRATION PLAN, INC. IRP Audit Exchange User Manual RELEASE 1.1 MARCH 2014 Copyright 2014 IRP, Inc. March

2 This document was produced by International Registration Plan (IRP), Inc. No part of this document may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or information storage or retrieval systems, for any purpose other than the intended use by IRP, Inc., without the express written permission of IRP, Inc IRP. All rights reserved. Copyright 2014 IRP, Inc. March

3 1.0 Table of Contents 1.0 Table of Contents Revision Log Introduction Background Audit Exchange Process Summary Reference Documents General Information Using the IRP Audit Exchange Logging In To the Audit Exchange Selection Menu Audit Upload Audit Report Naming Convention Retrieving/Search for an Audit Audit Report Format Copyright 2014 IRP, Inc. March

4 2.0 Revision Log Revision# Date Change description 1.0 October March 2014 New Document Update to section Audit Report Naming Convention 3.0 Introduction The purpose of this manual is to provide detailed instructions for use of the IRP Audit Exchange application. The intended audience is the IRP audit exchange contacts for each jurisdiction. 4.0 Background In accordance with Plan, Article 10, and the IRP Audit Procedures manual, after an audit is complete, an audit report will be distributed to the affected jurisdictions. The Audit Exchange application facilitates the efficient exchange of the audit to jurisdictions. Since many jurisdictions have joint IFTA/IRP audit departments, IRP partnered with IFTA to adopt the IFTA Audit Exchange System and modify it for use by IRP. 5.0 Audit Exchange Process Summary When an audit is complete and the audit report is prepared, the jurisdiction will log in to the Audit Exchange website, upload the audit report and choose jurisdictions affected by the audit. The chosen jurisdictions will receive an with a list of the audits uploaded by jurisdictions that affect their jurisdiction. The affected jurisdiction will log into the Audit Exchange website find and review/download the audit report. Each jurisdiction will designate up to four audit contacts able to access the database of audits to load, search and retrieve audits. 6.0 Reference Documents International Registration Plan (The Plan) Article 10 found on at Copyright 2014 IRP, Inc. March

5 Audit Procedures Manual found on at General Information For general support and new or changed accounts, please contact or (703) The system is available 24 hours per day 7 days a week. However, the system may be down during the non-business hours of 8:30 am 5:00 pm eastern, and weekends, for maintenance. 8.0 Using the IRP Audit Exchange Each jurisdiction will have up to four audit contacts. 8.1 Logging In To the Audit Exchange The Audit Exchange website is at The homepage, as shown below, includes an introduction to the site, general instructions and an and phone number for contacting support personnel. The user will enter their User ID ( address) and the password given to them by support personnel. If there is a change to the jurisdiction audit contacts, please contact irpmail@irpinc.org or call (703) Copyright 2014 IRP, Inc. March

6 8.2 Selection Menu After logging in to the application, the menu selection will allow the user to choose to upload jurisdiction audit reports or search and view audit reports by clicking on the link. 8.3 Audit Upload See the screenshot of the IRP Audit Upload page, below. Once on the Audit upload page, if your jurisdiction abbreviation does not automatically populate in the first box, you must add it. Then, you will enter the IRP Account Number for the carrier that is the subject of the audit. The IRP account number begins with the two digit jurisdiction abbreviation followed by 7 numbers. If the account number is not 7 numbers, it is preceded by zeros. For example account number 1234 in Nevada would be entered as NV Then place a check mark by each jurisdiction affected (audit results affect the jurisdiction). Notice the Select All and Inverse All buttons which can be useful to you when the audit affects many jurisdictions. Next you browse and upload the file. The file must be in PDF format and can be no larger than 16MB. If your file is 16MB or larger, please notify IRP support and discuss alternatives Audit Report Naming Convention The file must be named according to a specific naming convention. This will enable jurisdictions to search for certain audits as they are loaded. The naming convention is the IRP account number, followed by a dash, the fleet number(s), followed by a dash, the year or years audited, followed by a dash and IR if the audit determined that the carrier s records were inadequate. Account Number Two digit jurisdiction code followed by a seven digit account number. If the account number is less than seven digits, it should be preceded by zeros. Copyright 2014 IRP, Inc. March

7 Fleet Number (s): One to three digit fleet number for the fleet audited. If there are multiple fleets audited on one report, record each fleet number or series of fleet numbers is separated with a dash. Year or Years Audited: The four digit number for the year or years that were the subject of the audit. Each year separated by a dash. IR: Enter IR at the end of the file name when the audit is an inadequate records audit. AA: Enter AA at the end of the file name for an amended audit or when it is necessary to amend the initial report with new information. Both audit reports (original and amended) will be maintained on the audit exchange site. EX: Enter EX at the end of the file name for a re-audit or reexamination. Both audit reports (original and re-audit) will be maintained on the audit exchange site. Examples: AL CA IR SD AA CT EX Copyright 2014 IRP, Inc. March

8 8.4 Retrieving/Search for an Audit When a jurisdiction uploads an audit that affects your jurisdiction, the audit contact of record will receive an notice with the following message: Copyright 2014 IRP, Inc. March

9 To review and download the audit, log in to the audit exchange site and Click on the link To Search for and View IRP Audits proceed to Here. Once you are on the Find IRP Audits Reports page, see screenshot below, go to number 2. And enter the jurisdiction and the date the audit was uploaded. In the example above, enter California and 02, There are additional ways to search for audits By account number, jurisdiction, date the audit was completed or name of file. See the selections below on the Find IRP Audit Reports page. In Find Audits based on the name of the File area, you can search on IR to retrieve audits that resulted in an inadequate records assessment or enter the years audited to bring up a selection of audits for those years. Note: The year and month entries on this screen indicate when the audit report was completed. If the jurisdiction needs to remove or delete an audit, they will find the audit by entering their jurisdiction and the month the audit was uploaded. This will retrieve all audits loaded that month so that the jurisdiction representative can delete an audit. Copyright 2014 IRP, Inc. March

10 9.0 Audit Report Format All audit reports will follow the format from the Audit procedures manual. See excerpt below. Copyright 2014 IRP, Inc. March

11 601. Audit Report (a) An Audit report, including a narrative and a billing summary documenting the Audit must be prepared by the Base Jurisdiction and provided to the Registrant and all affected Member Jurisdictions. Where appropriate a checklist may serve this purpose. A copy of the Audit report must be kept in the Audit file. The Audit Report must contain the following information: Registrant Information: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) Name of Base Jurisdiction Auditor Name Date Report Issued Registrant Name Registrant Address Registrant Phone Registrant Representative Account Number Fleet Number USDOT Number (where required), Registration Year(s) Audited Reporting Period Audited Number of Vehicles Apportioned Summary of Registrant s business operations Note unusual trends or variances Evaluation of Internal Controls: (i) Summarize the evaluation of the Registrant s internal controls including: (1) Reliability of internal controls (2) Strengths and weaknesses in internal controls (3) Changes in the Registrant s accounting procedures during the audit period Opening Conference: (i) Provide the date and persons attending Sampling Methodology: (i) (ii) Describe sampling methodology or reason sampling was not performed Note the periods and Vehicles sampled Distance Examination: (i) Identify source documents used by the Registrant to determine distance Copyright 2014 IRP, Inc. March

12 (ii) Identify the information reflected in the distance source documents (iii) Describe Audit procedures used to verify reported distance (iv) Describe methodology used to allocate any unreported distance (v) Note any discrepancies between monthly or quarterly summaries and Registrant s application (vi) Identify any Vehicles removed from fleet and assessed full plate fee (vii) Auditor s evaluation of adequacy of records Closing Conference and Recommendations: (i) Provide date and persons attending (ii) Document recommendations made to Registrant Summary: (i) A narrative of the Audit procedures, findings and any additional information deemed necessary (b) The Audit Report must contain the following information in the billing summary portion of the report: (i) Reported distance traveled, percentage and fees by Jurisdiction (ii) Audited distance traveled, percentage and fees by Jurisdiction (iii) Change in apportionment percentages by Jurisdiction (iv) Net fees due by Jurisdiction (v) Net fees owed by or due to the Registrant Copyright 2014 IRP, Inc. March