Transcript Report Writing

IFTA/IRP Audit Workshop
Report Writing
IARs: What’s required
Effective IARs
How much is too much
Stacey Hammock – WY
Debbie Hill – MO
Bob Weber - CT
Interjurisdictional Audit
Report (IAR)
What’s Required?
IFTA & IRP
IFTA
Audit Manual
• A660 Audit Reports
• .200 Interjurisdictional Audit
Report
(IFTA) IAR shall contain
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Name of base jurisdiction
Name and address of licensee
FEIN or equivalent
Reported tax by jurisdiction
Audited tax by jurisdiction
Penalty
(IFTA) IAR shall contain
• Interest by jurisdiction
• Total by jurisdiction
IRP
Audit Procedure Manual
• Article 8
Audit Completion and Audit
Reporting Procedures
• Section 803 Interjurisdictional Audit
Report
(IRP) IAR shall contain
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Name of Base Jurisdiction
Name and address of Registrant
Account number
Registration Year(s) audited
Number of Apportionable Vehicles
Reported Jurisdiction Distance
In-Jurisdiction Distance Percentages
Member’s Apportionable Fees
(IRP) IAR shall contain
• Audited Jurisdiction Distance
In-Jurisdiction Distance Percentages
Member’s Apportionable fees by
Jurisdiction
• A brief narrative of Audit procedures used,
Audit findings & pertinent information the
auditor feels should be relayed to affected
Member Jurisdictions
(IRP) IAR shall contain
• Date of issuance of the report and the
name of the auditor(s)
• A statement on whether the Registrant’s
accounting system is adequate or
inadequate and reason why
Peer/Compliance Review IAR
Requirements
• Peer/Compliance Review teams when
examining your IAR’s will be checking that
those reports contain all these required
items for the two respective programs.
Effective IAR
• The primary purpose of any writing,
whether formal audit report or a
memo, is to communicate a message
to a reader.
• To do this effectively the writer must
consider the audience who will
receive and respond to the report.
Analyze your Audience
• Who will be the most important
readers of the report?
• How much do they know about the
subject?
• How do they plan on using the
report?
• What’s their reaction going to be to
the report’s message?
Auditor/Writer vs. Reader
Mindset
• I want to show you
lots of data!
• Accuracy
• Linear explanations
(Inductive reasoning)
• Just enough, and try
to make it interesting
• Accurate, but brief
and clear
• Bottom line first, then
supporting details
(Deductive
reasoning)
• Use clarity to inform readers of conditions
found in your audit; a simple and direct
statement of the situation encountered.
• Use persuasive writing to convince your
reader to accept the recommendations;
show the reader your conclusions are
logical and valid and that suggestions
represent an effective way of correcting the
problem.
• Present points in a logical order
• Cut excess evidence, usually one fact or
example (at most two) will support a point.
• Use active verbs, this will produce a shorter
sentence.
• Avoid negative words; emotions and
opinions
• State facts and conclusions in a positive
manner.
• Do not over use a word or phrase.
• Use words everyone will understand
- voluminous – large
- modification – change
- acquiesce - agree
• Avoid common word wasters:
- At the present time = Now
- In the event of = If
- In the majority of instances = Usually
- For the reason that = since or because
- Look into = consider
- on the basis of = based on
Review your Report
• Is the report’s central message clear?
• Is it the appropriate length (too short or too
long)?
• Does the paragraph contain too much
information so that it will overwhelm the
reader?
• Is the information within the paragraph
presented in the correct order?
• Are all words in my sentences necessary?
Mr. Stevens, who was my former neighbor, won
his lawsuit.
Mr. Stevens, my former neighbor, won his lawsuit.
The company is taking applications at this point in
time.
The company is taking applications now.
• Are my sentences easy to understand?
• Do the sentences contain action verbs
(active vs. passive construction)?
Active construction
- The professor teaches the students.
- Right now, Sarah is writing the report.
Passive construction
- The students are taught by the professor.
- Right now, the letter is being written by
Sarah.
• Have you explained major audit
adjustments?
- disqualified vehicles
- incorrect mileage period
- mileage of non-IRP vehicles
- disqualified fuel
- major changes to mileage or fuel
- inadequate bulk fuel records
- non-compliant retail fuel records
• Auditor judgment decisions, if the
auditor decides to call the records
sufficient for audit but they are lacking
the required information, these
decisions must be explained in the
report.
How much is too much or
not enough?
• Depends on carrier’s records, mileage
accounting system & internal controls
• Include all Peer Review required items
• Present findings in a direct and concise
manner
• Report major issues/errors
• Include explanation of audit adjustments
• Avoid unnecessary/trivial details
George Orwell: “Politics and the
English Language”
• “Never use a long word where a short one
will do.”
• If it is possible to cut a word out, always
cut it out.”
• “Never use the passive when you can use
the active.”
Proofread your audit report
• Don’t rely on Spell/Grammar check
- Items not caught
from – form
do – due
our - are
there, their, they’re
• Have others edit your work
Mechanical mistakes, spelling
and grammar errors cast doubt
over the quality of the entire
report.
Some helpful web sites
• Purdue on-line writing Lab
http://owl.english.purdue.edu
• Grammar Slammer
http://englishplus.com/grammar
• Georgia State University
http:www2.gsu.edu/~accerl/wordiness/WO.html