1 / 14

Sampling Techniques and Methodology

Sampling Techniques and Methodology . IFTA/IRP Audit Workshop Ft. Lauderdale, FL February 2014 Presented by: Anthony Madsen - Washington Bob Schwab – Missouri Dawn Lietz - Nevada . Name: Snow Bird Delivery Services DBA: Coast to Coast Express Motto: “Leave the driving to us.”

brice
Télécharger la présentation

Sampling Techniques and Methodology

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Sampling Techniques and Methodology IFTA/IRP Audit Workshop Ft. Lauderdale, FL February 2014 Presented by: Anthony Madsen - Washington Bob Schwab – Missouri Dawn Lietz - Nevada

  2. Name: Snow Bird Delivery Services DBA: Coast to Coast Express Motto: “Leave the driving to us.” Company Size: 150 Units Demographics: All Continental US and DC Average Reported: Distance per Unit: 40,079 Fuel per Unit: 6,956 Company Overview

  3. Hitting the Mark - % of Error

  4. Statistical • Judgmental/random ie. • choose every nth unit to arrive at your determined size based on the population • choosing units ending in the nth to arrive at your determined size based on the population • Random number generator Sampling Techniques & Methodology – Miles

  5. Statistical • Judgmental/random ie. • select fuel for sample units • choose nth ticket by jurisdiction Sampling Techniques & Methodology – Fuel

  6. What method is best? What items should be considered when sampling? Should it be completely random? Sampling Concepts:

  7. Change in operations Multiple locations – same system? Fleet makeup – different unit types Considerations:

  8. Do you need to sample every jurisdiction? Will you get accurate results if you include a jurisdiction with significant operations, but for only one or two trips? Considerations Cont’d:

  9. Audit Period: 1/1/2012 – 12/31/2012 Sample Period: 01/01/2012 – 03/31/2012 (12/01) Sample Size: 15 Units (10%) Audit Period: Total Reported Miles: 24,047,545 Total Reported Gallons: 4,174,021 Sample Period: Total Reported Miles: 4,628,264 Total Reported Gallons: 807,462 Audit Scope

  10. Pulled every 15th vehicle Reported Total Sample Units: Total Reported Miles: 396,058 Total Reported Gallons: 70,604 Actual of Total Sample Units Audited: Total Audited Miles: 406,616 (2.67%) Total Audited Gallons: 68,054 (-3.61%) Audit Sample of 15 Units

  11. In class random number generator: Reported Total Sample Units: Actual of Total Sample Units Audited: Drilling further….Let’s look at the effect to individual jurisdictions. Audit Sample of 15 Units

  12. Hitting the Mark - % of Error

  13. Applying results of a sample should not be done blindly! Without careful examination, inconsistent or unreasonable results could occur! Adjust the results during field work instead of during appeal! How does a sample affect an audit? Summarizing:

  14. Thank YOU for your participation

More Related