Texas Comptroller of Public Accounts    STAR System


AP 101

Date: November 3, 2005
To: IFTA Managers, Supervisors and Auditors
From: Tony Luna
Subject: IFTA Audit Distribution Review & Processing Procedures

IFTA audits are a priority and should be completed before auditors work any 
other assignments. 

IFTA audits will be distributed directly to the Unassigned Inventory of the 
IFTA auditorís office by the IFTA Program Administrator.

IFTA audits are distributed in October of each year for the next calendar year. 
 Office Managers and Supervisors will be responsible for distributing the IFTA 
audits to the auditors.  The audits should be distributed to the auditors and 
the Initial Contact Letters and Questionnaires generated on some of these 
audits as soon as possible.  Auditors can start the field work on the next 
yearís audits as soon as all of their current year audits are completed. Audits 
for the next calendar year can be started, but cannot be routed to the RPC 
until after January 1.   Each yearís IFTA audits must be completed and routed 
to the RPC by November 1 of that calendar year.

Auditors with questions on the use of the IFTA software will email the Program 
Administratorís designee with a cc to their Supervisor/Manager and the Program 
Administrator.  The designee will email back answers, corrections and/or 
suggestions with a cc to the auditorís Supervisor/Manager and Program 
Administrator.  Auditors should NOT call the designee with software questions 
or problems.

Prior to the Exit Conference, auditors will email a backup of completed IFTA 
audits to the Program Administratorís designee for software review with a cc to 
their Supervisor/Manager.  The designee will review all audits (including NTDs) 
for correct usage of the IFTA software.  After checking the software usage, the 
designee will respond back via email on the acceptability of the software usage 
with a cc to the Supervisor/Manager and the Program Administrator.

Auditors will route their audits via AWM to their Supervisor/Manager for office 
review of the audit.  Supervisors/Managers will be responsible for reviewing 
all documents including audit period dates, consistency and grammar before 
routing to the RPC.

Audits should be written up and routed to the auditorís supervisor within ten 
(10) days of the exit conference.

Supervisors/Managers should review and route the audits to the RPC within ten 
(10) days of receiving the audit from the auditor.

The Regional Coordinators will be available as SMEs and assisting with Office 
Review questions and problems.

Any transfer or cancellation of audits will be cleared through the IFTA Program 

Auditors will use the CATS Application for IFTA Audits in accordance CATS 
procedures for miscellaneous taxes.

As STAR is the Comptroller's research system for Texas tax policy issues,
only tax-specific audit policy memos (AP Memo) are included here. AP memos
not on STAR can be found on Window on State Government on the
Audit Memos web page.

DATE: 11/03/2005