Front of a Semi-Truck icon IRP Record Keeping/Audit

Under the provisions of the International Registration Plan (IRP), all carriers electing to license their vehicles on an apportionment basis are subject to audit. Nebraska will audit the apportioned applications, summaries, and supporting source documents of carriers based in Nebraska. Upon the completion of an audit, Nebraska will provide a copy of the audit results to all other member jurisdictions in which the carrier operates.

Carriers must maintain distance records by either using manual driver prepared source documents or a vehicle tracking system (including GPS). These distance source documents must support apportioned registration applications, or the privilege to apportion can be denied. Nebraska law requires distance source documents to be preserved for a five (5) year period to substantiate three previous years of registration. Our audit staff requires that all IRP carriers sign and return to our office a Notice of Record-Keeping Requirements for IFTA/IRP. Please retain a copy of this form for your records.

All information must be readable and accurate. If adequate records are not maintained and/or made available for audit, you may lose the right to apportioned registration and will be subject to additional registration fees.

If you are maintaining driver prepared mileage records, your record keeping system, at a minimum, must include mileage records on each vehicle for each trip and be summarized for each quarter by unit and for the fleet. An acceptable source document to verify fleet mileage is a trip sheet or similar trip record that shall contain the following basic information:

  1. date of trip (starting & ending)
  2. trip origin and destination
  3. beginning and ending odometer or hubometer reading of the trip
  4. route of travel
  5. total trip miles
  6. miles by jurisdiction
  7. unit number or VIN
  8. registrant's name

 A trip sheet must be completed for each day or trip (depending on your activity) for in-state and out-of-state activity, including loaded, empty, dead-head and/or bobtail miles. Miles operated on toll roads must be included. Miles per state can be calculated using odometer and /or hubometer reading, state maps, computerized mileage software, or GPS, as long as the method used is consistent for the entire fleet, and documentation supporting calculations is available for audit.

If you are using a vehicle-tracking system (GPS) to support your mileage activity you must be able to provide the following information from the system:

  1. the original GPS or location data for each vehicle;
  2. the date and time of each GPs reading;
  3. the location of each GPS reading (Latitude and Longitude);
  4. beginning/ending odometer readings from the engine control module (ECM);
  5. total miles;
  6. miles by jurisdiction;
  7. unit number

All of the raw data from the GPS system needs to be available for 5 years for IRP.  If the system you are using does not retain your data for that period of time you need to make sure that you are downloading your information quarterly and retaining it as your backup.  This information needs to be provided to the department in Excel at the time of the audit.


Monthly, quarterly, and yearly mileage summaries are not acceptable at face value, and must be supported by driver-prepared original source documents or raw data GPs information, in order to be of any use during an audit.

If you have questions regarding record keeping or an audit, please contact our audit staff at 402-471-4435.