IFTA, Inc. International Fuel Tax Association

Jurisdiction	Position	Comments
PRINCE EDWARD ISLAND	Oppose	Prince Edward Island opposes this ballot. We reiterate that we are not opposed to changing the percentage of accounts audited. We are opposed to arbitrarily picking a number to replace one. We are tasked with auditing. Auditors routinely choose sample sizes to achieve a desired confidence level. There is no reason that IFTA could not hire a consultant (CPA firm or statistician) to review our overall account population and determine a sample size that achieves a desired confidence level. That way we would have something to turn to in the manual to explain why we audit the number of carriers we do. In this regard, we feel the appropriate path forward is to have IFTA hire a consultant to review our sampling methodology, and advise on whether it is meeting our needs. This could look at the number of accounts audited, but could also look at whether "accounts" is the proper metric to sample. Sampling a % of total accounts incentivizes jurisdictions to focus on smaller/easier accounts instead of larger accounts. A risk based assessment is probably the appropriate approach, and may involve a number of accounts, trucks, miles driven, compiance history, etc.
Support: 0 Oppose: 1 Undecided: 0