An IRP compliance audit is defined as the examination of a registrant's operational distance records, including source documents, to verify both the registration distances reported on the renewal application and the accuracy and function of the registrant’s distance accounting system for its fleet.
IRP base jurisdictions are required to examine an average of 3% of the number of renewed fleets each year to ensure compliance with the IRP and to guarantee that the proper revenues are being collected for each member jurisdiction. As a result, every motor carrier registered with Texas as its base jurisdiction for apportioned registration will be subject to an audit of its operational distance records at some point. Registrants are selected both randomly and through information received from other sources.
Methodology
If selected for an IRP compliance audit, the registrant is required to submit a completed Audit Questionnaire, a signed audit engagement letter, and its operational distance records (i.e., monthly/quarterly vehicle distance summaries, annual fleet distance summary, and source documents). Additional information/records may be required by the compliance auditor during the audit process.
The TxDMV uses non-statistical sampling when conducting compliance audits. Vehicles are randomly chosen from the registrant's fleet. Source documents (i.e., Individual Vehicle Distance Records (IVDRs) for no less than three representative months within the distance reporting period are requested for those vehicles.
Distance is then traced from the IVDRs to the summaries.
The records must be legible, separated by unit number and in date sequence. Records may be submitted by email to TxDMV_IRPaudit@TxDMV.gov or mail (via tracking number) on a USB portable storage device (flash drive) to: Texas Department of Motor Vehicles, Motor Carrier Division, Commercial Fleet Services Section/IRP Compliance Audit, 4000 Jackson Avenue, Austin, Texas 78731.