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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.”

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Sampling Techniques and Methodology

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  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

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