RUNNING ON EMPTY Presented By Dave Nicholson - OK Audrey Martel - NH Terry Hing - ON TOPICS FUEL ACCOUNTABILITY ELUSIVE QUALITY FUEL ACCOUNTABILITY ELUSIVE QUALITY USING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL USING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL RECORD RETENTION REQUIREMENTS UNDER THE IRP DATE OF TRIP (STARTING AND ENDING); TRIP ORIGIN AND DESTINATION ROUTES OF TRAVEL ( MAY BE WAIVED BY base jurisdiction) BEGINNING AND ENDING ODOMETER OR HUBODOMETER READING OF THE TRIP (MAY BE WAIVED BY base jurisdiction) TOTAL DISTANCE IN- JURISDICTION DISTANCE AND POWER UNIT NUMBER OR VEHICLE IDENTIFICATION NUMBER THE BASE JURISDICTION MAY WAIVE EITHER ROUTE OF TRAVEL OR BEGINNING AND ENDING ODOMETER OR HUBODOMETER READINGS ABOVE, BUT MAY NOT WAIVE BOTH RECORD RETENTION REQUIREMENTS UNDER IFTA DISTANCE DATE OF TRIP (STARTING AND ENDING) TRIP ORIGIN AND DESTINATION ROUTES OF TRAVEL (MAY BE WAIVED BY base jurisdiction); BEGINNING AND ENDING ODOMETER OR HUBODOMETER READING OF THE TRIP (MAY BE WAIVED by base jurisdiction) TOTAL TRIP MILES/KILOMETERS MILES/KILOMETERS BY JURISDICTION; UNIT NUMBER OR VEHICLE IDENTIFICATION NUMBER VEHICLE FLEET NUMBER 1)DATE OF TRIP (STARTING AND ENDING); REGISTRANTS NAME; AND May include additional information at the discretion of the base jurisdiction. RECORD RETENTION REQUIREMENTS UNDER IFTA FUEL RECEIPT DATE OF PURCHASE SELLERS NAME AND ADDRESS NUMBER OF GALLONS OR LITERS PURCHASED FUEL TYPE PRICE PER GALLON OR LITER OR TOTAL AMOUNT OF SALE UNIT NUMBERS PURCHASERS NAME RECORD RETENTION REQUIREMENTS UNDER IFTA BULK FUEL DATE OF THE WITHDRAWAL NUMBER OF GALLONS OR LITERS FUEL TYPE UNIT NUMBER PURCHASE AND INVENTORY RECORDS TO SUBSTANTIATE THAT TAX WAS PAID ON ALL PURCHASES BULK FUEL INVENTORY RECONCILIATIONS FOR THIS BREAKOUT GROUPS HAVE BEEN DIVIDED UP BY REGION TOGETHER WITH REPRESENTATIVES FROM INDUSTRY FOR THIS BREAKOUT GROUPS HAVE BEEN DIVIDED UP BY REGION TOGETHER WITH REPRESENTATIVES FROM INDUSTRY GROUP EXERCISE EACH OF YOU PLEASE WRITE DOWN THE MOST COMMON COMMENT THAT COMES TO MIND AS TO WHY EACH OF YOU PLEASE WRITE DOWN THE MOST COMMON COMMENT THAT COMES TO MIND AS TO WHY NOT ALL FUEL RECEIPTS ARE PRESENT NOT ALL FUEL RECEIPTS ARE PRESENT AND AND WHY THERE IS NO BULK TANK RECONCILIATION WHY THERE IS NO BULK TANK RECONCILIATION BEST VOTED COMMENT Heard in the Field TAKE A VOTE ONCE YOUR GROUP HAS DETERMINED THE BEST COMMON COMMENT ONCE YOUR GROUP HAS DETERMINED THE BEST COMMON COMMENT NOW YOUR GROUP NEEDS TO MAKE A LIST AS TO HOW THE AUDITOR WILL DETERMINE THE FUEL NOW YOUR GROUP NEEDS TO MAKE A LIST AS TO HOW THE AUDITOR WILL DETERMINE THE FUEL BEGIN HERE An Auditor was reviewing fuel records at a location. During the audit planning, the auditor conducted several interviews and documented the following background information in the audit file. An Auditor was reviewing fuel records at a location. During the audit planning, the auditor conducted several interviews and documented the following background information in the audit file. During the review the auditor completed the following steps During the review the auditor completed the following steps The auditor found the following: The auditor found the following: The auditor determined the fuel by: The auditor determined the fuel by: CHOSE A SPOKE PERSON FOR YOUR GROUP WHEN ALL GROUPS ARE DONE WHEN ALL GROUPS ARE DONE THE GROUP SPOKE PERSON WILL SHARE YOUR LIST WITH THE ALL OF US AND WE WILL HAVE OPEN DISCUSSION THE GROUP SPOKE PERSON WILL SHARE YOUR LIST WITH THE ALL OF US AND WE WILL HAVE OPEN DISCUSSION PART TWO - DISTANCE THE AUDITOR HAS COMPLETED AND DETERMINED AUDITED FUEL THE AUDITOR HAS COMPLETED AND DETERMINED AUDITED FUEL THE AUDITOR HAS REVIEWED THE SOURCE DOCUMENTATION USED TO SUPPORT THE REPORTED DISTANCE TRAVELED THE AUDITOR HAS REVIEWED THE SOURCE DOCUMENTATION USED TO SUPPORT THE REPORTED DISTANCE TRAVELED HIGHWAYS AND ROADS TRAVELED WERE NOT RECORDED HIGHWAYS AND ROADS TRAVELED WERE NOT RECORDED WHERE DO WE GO FROM HERE? WHERE DO WE GO FROM HERE? IS THERE SOMETHING ELSE CAPTURED THAT CAN BE USED TO DETERMINE THE ROUTE TRAVELED? IS THERE SOMETHING ELSE CAPTURED THAT CAN BE USED TO DETERMINE THE ROUTE TRAVELED? HOW ABOUT FUELING LOCATIONS? HOW ABOUT FUELING LOCATIONS? IF SO, SUPPORT YOUR ANSWER IF SO, SUPPORT YOUR ANSWER DISCUSSION DISCUSSION IF NOT, SUPPORT YOUR ANSWER DISCUSSION DISCUSSION USING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL WHAT IS A ROUTE? WHAT IS A ROUTE? ONE DEFINITION IS.. A ROAD, COURSE, OR WAY TO TRAVEL FROM ONE PLACE TO ANOTHER ONE DEFINITION IS.. A ROAD, COURSE, OR WAY TO TRAVEL FROM ONE PLACE TO ANOTHER ARE ROUTES IMPORTANT? YES, THEY HELP DETERMINE PROPER ALLOCATION OF OPERATED AND REPORTED DISTANCE YES, THEY HELP DETERMINE PROPER ALLOCATION OF OPERATED AND REPORTED DISTANCE WHEN WE USE DISTANCE PROGRAMS, THEY ARE USED AS TOOLS. WE CAN SET THE PROGRAM TO ESTABLISH WHETHER TO USE SHORTEST OR PRACTICAL ROUTES WHEN WE USE DISTANCE PROGRAMS, THEY ARE USED AS TOOLS. WE CAN SET THE PROGRAM TO ESTABLISH WHETHER TO USE SHORTEST OR PRACTICAL ROUTES HOW DO YOU KNOW WHICH ROUTE WAS TAKEN? HOW DO YOU KNOW WHICH ROUTE WAS TAKEN? IF THE ORIGIN AND DESTINATION POINTS ARE KNOW, ADDITIONAL POINTS BETWEEN THE LOCATIONS CAN HELP DETERMINE WHICH ROUTE WAS TAKEN IF THE ORIGIN AND DESTINATION POINTS ARE KNOW, ADDITIONAL POINTS BETWEEN THE LOCATIONS CAN HELP DETERMINE WHICH ROUTE WAS TAKEN MANY JURISDICTIONS CONDUCT COMBINED IRP AND IFTA AUDITS MANY JURISDICTIONS CONDUCT COMBINED IRP AND IFTA AUDITS CAN FUEL RECEIPTS BE USED TO DETERMINE ROUTES OF TRAVEL FOR IRP AUDITS? CAN FUEL RECEIPTS BE USED TO DETERMINE ROUTES OF TRAVEL FOR IRP AUDITS? YES, IF THE AUDITOR DETERMINES THAT FUEL RECEIPTS ARE NEEDED TO DETERMINE ROUTES, THEY SHOULD BE REQUESTED YES, IF THE AUDITOR DETERMINES THAT FUEL RECEIPTS ARE NEEDED TO DETERMINE ROUTES, THEY SHOULD BE REQUESTED AUDITORS SHOULD UTILIZE ANY TOOL OR RECORDS THAT ARE OR CAN BE MADE AVAILABLE TO VERIFY THAT DISTANCE HAS BEEN REPORTED ACCURATELY FOR BOTH IRP AND IFTA AUDITORS SHOULD UTILIZE ANY TOOL OR RECORDS THAT ARE OR CAN BE MADE AVAILABLE TO VERIFY THAT DISTANCE HAS BEEN REPORTED ACCURATELY FOR BOTH IRP AND IFTA WOULD ANYONE CARE TO SHARE A CASE HISTORY OF UTILIZING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL UNDER EITHER IRP OR IFTA OR BOTH? WOULD ANYONE CARE TO SHARE A CASE HISTORY OF UTILIZING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL UNDER EITHER IRP OR IFTA OR BOTH? USING FUEL RECEIPTS TO DETERMINE ROUTES OF TRAVEL CASE HISTORY IN OKLAHOMA CASE HISTORY IN OKLAHOMA Thank You