C-24.2, r. 29 - Regulation respecting road vehicle registration

Section 60.54 Disposition versions

2013-07-01

60.54. The Société sends the audit report, including a narrative summary and a billing summary, documenting the audit, to the holder of the apportioned registration and to the administrative authorities with whom the road vehicles in the fleet of road vehicles are apportioned or in the territory of which the road vehicles in that fleet have accrued kilometres. A copy of the report is kept in the audit file.

The report must contain at least the following information:

(1)  with regard to the holder of the apportioned registration:

(a)  the auditor’s name;

(b)  the date of issuing of the audit report;

(c)  the holder’s name;

(d)  the holder’s address;

(e)  the holder’s telephone number;

(f)  the name of the holder’s representative;

(g)  the holder’s account number;

(h)  the number of the fleet of road vehicles;

(i)  the registration year or years audited;

(j)  the reference period audited;

(k)  the number of apportioned vehicles;

(l)  a summary of the holder’s business operations;

(m)  notes on unusual trends or variances;

(2)  with regard to the evaluation of the internal controls:

(a)  a summary of the evaluation of the holder’s internal controls, which must include

i.  the reliability of the internal controls;

ii.  the strengths and weaknesses in internal controls;

iii.  changes made in the accounting procedures of the holder during the period covered by the audit;

(3)  with regard to the opening conference, the date and the names of the persons attending;

(4)  with regard to the sampling methodology:

(a)  a description of the sampling method or the reason for which sampling was not performed;

(b)  a report of the sampled periods and vehicles;

(5)  with regard to the distance examination:

(a)  an identification of the source documents used by the holder to determine distances;

(b)  an identification of the information reflected in the distance source documents;

(c)  a description of the audit procedures used to verify reported distances;

(d)  a description of the methodology used to allocate any unreported distances;

(e)  a report of the discrepancies between the monthly or quarterly summaries and the holder’s application for apportioned registration;

(f)  identification of any vehicle removed from the fleet for which the full amount of the registration fees has been assessed;

(g)  the auditor’s evaluation of adequacy of records;

(6)  with regard to the closing conference and recommendations;

(a)  the date and names of the persons attending;

(b)  a record of the recommendations made to the holder;

(7)  with regard to the narrative summary, a narrative of the audit procedures and of the auditor’s findings;

(8)  with regard to the billing summary:

(a)  the distances travelled and reported, the percentages and the fees for each administrative authority;

(b)  the distances travelled and audited, the percentages and the fees for each administrative authority;

(c)  changes in the apportionment percentages for each administrative authority;

(d)  the net amount of the fees payable for each administrative authority;

(e)  the net amount of the fees payable to or by the holder;

(f)  the amount payable for expenses incurred by the Société for the holder’s operational records audit and for the management of the registration record resulting from the audit.

O.C. 786-2003, s. 30; O.C. 619-2013, s. 10.

2012-09-01

60.54. The Société shall transmit the findings of the audit and give an account of the audit conducted and its impact on the amount of the registration fees to the holder of an apportioned registration and to the administrative authorities where road vehicles in the fleet are apportioned or in whose territory road vehicles in the fleet have accrued kilometres. A copy of the findings shall be kept in the audit file.

The findings shall include

(1)  name and address of the holder of the apportioned registration;

(2)  IRP file number and number of the fleet of road vehicles;

(3)  registration years audited;

(4)  number of apportioned vehicles;

(5)  according to the apportioned registration application and the audit results, total distance travelled;

(6)  according to the apportioned registration application and the audit results, distance travelled in the territory of each administrative authority, percentage that the distance represents in relation to the total distance travelled and percent changes for each administrative authority;

(7)  net fees payable, fees to be reimbursed or credits to be given for each administrative authority;

(8)  audit methods used, findings, remarks and recommendations of the auditor authorized by the Minister of Revenue, including a description of the types of records audited and audit methods used;

(9)  identification of any vehicle withdrawn from the fleet for which registration fees payable have been taken into account in the Société’s assessment; and

(10)  date of audit findings and name of auditor authorized by the Minister of Revenue.

The audit findings must also indicate whether the distance accounting system of the holder of the apportioned registration is satisfactory as regards the consistency with which the system meets the standards set out in this Division.

O.C. 786-2003, s. 30.