Each file that is to be electronically transmitted must follow a certain layout and be submitted in PDF format. PDF would allow for a smaller and read only document to be transmitted.
Each audit file will be limited to 20 pages. These pages will contain the information outlined in section 803 of the Audit Procedures Manual. This will include:
- Name of base jurisdiction;
- Name and address of registrant;
- Account number;
- Registration year(s) audited;
- Number of vehicles apportioned;
- Reported distance traveled, percentage, and fees by jurisdiction;
- Audited distance traveled, percentage, and fees by jurisdiction;
- A brief narrative of the audit procedures employed, the audit findings, and any pertinent information the auditor feels is needed to relay to affected jurisdiction;
- Date of issuance of the report and the name of the auditor(s).
- Netted fees due
Each file submitted must follow the prescribed naming format. This will include the jurisdiction code, account number, fleet. (Example: For NY carrier 1234, fleet 001, it will be named NY1234_001.
Each sending jurisdiction should display in the subject line of each email "IRP Audit, jurisdiction code and account name". For example: "IRP Audit NY john doe trucking". Each email when created will already display "IRP Audit" in the subject line; the sender should then include their jurisdiction code and account name.
The size of each file can range from 3 KB to 500 KB per audit file. If an audit file is too large for email it will be zipped by the submitting jurisdiction and attached as a .zip file.
Note: It is not necessary to provide a signature, authentic or electronic on the audit reports. The typed name of the auditor with contact information is sufficient as the Plan does not require a signature on the audit reports.