• A pre-audit questionnaire will ask a carrier general questions about the operation, recordkeeping, trip reports, and more to better understand how the audit should be conducted.
• During a pre-audit conference, the auditor may ask about the questionnaire to get clarification on certain answers.
• Auditors may look at an operation and try to pick sample time periods that are most consistent with the carrier’s regular operation.

Pre-audit questionnaire

After a carrier is selected for audit, the audit process starts when the carrier is notified by mail or phone call. After a tentative date and time are established for the audit, many jurisdictions will send the carrier an audit questionnaire.

This questionnaire will ask the carrier general questions about:

• The operation,
• How records are kept,
• How driver trip reports are processed,
• Whether electronic logging devices (ELDs) or global positioning systems (GPSs) are used to track distances,
• Whether the carrier uses bulk fuel,
• Whether the carrier has policies or procedures regarding International Fuel Tax Agreement (IFTA) recordkeeping, and
• Any other needed questions.

The audit questionnaire may also ask if there have been recent changes to the carrier’s business that may have affected IFTA recordkeeping. For example, perhaps the carrier recently started using ELDs to help with IFTA recordkeeping; the auditor may avoid looking at the quarter in which the new recordkeeping process was implemented, as this time period may not be 100 percent representative of the carrier’s day-to-day operations.

Pre-audit conference

A pre-audit conference is held with people involved in IFTA/ International Registration Plan (IRP) recordkeeping. The number and types of people involved will likely depend on the size of the carrier’s operation. If the carrier is a small carrier, it’s possible only one person will be involved, but for a larger carrier, there may be a few executive-level people involved. During the conference, the auditor will ask questions to better understand the operation and how records are kept. The auditor will also likely cover the pre-audit questionnaire and ask for clarification regarding some of the answers from that questionnaire.

Sample selection

The sample selection process can vary a bit. Auditors may look at the operation and try to pick a sample quarter and sample year that is most consistent with the carrier’s regular operation. The auditor will likely ask the carrier for input on which quarters/years would be best and may avoid sampling times of the year when a new system was installed or during a light season of operation. These steps are taken by the auditor to determine which audit sample would be most representative of the carrier’s regular operation.