761—500.23 (326) Record retention.
	 500.23(1) Record retention requirement and penalty. Iowa IRP registrants shall preserve the records upon which their registration is based as required by the IRP and Iowa Code section 326.19. The department may assess a penalty upon registrants who have failed to maintain proper records.
	 500.23(2) Mileage records. Mileage records shall be preserved for the current registration year and the three preceding registration years. Mileage summaries must be supported by individual vehicle mileage records to provide an auditable system.
	 500.23(3) Source documents. Individual vehicle mileage records as specified in the IRP audit guidelines shall be acceptable to verify fleet mileage. The individual vehicle mileage record must include all of the following:
	  a.   	 Date of trip (starting and ending dates);
	  b.   	 Trip origin and destination;
	  c.   	 Routes of travel;
	  d.   	 Total trip miles;
	  e.   	 Mileage by jurisdiction; and
	  f.   	 Unit number or vehicle identification number.
Odometer readings may be substituted for routes of travel if the substitution is approved by the department.
	 500.23(4) Reaudit and assessment. If an audit determines that a registrant has not maintained adequate mileage records, the following procedures shall apply:
	  a.   	 The department shall send an audit report to the registrant, detailing the areas of noncompliance.
	  b.   	 After a three-month grace period, the department shall reaudit the registrant’s records to monitor improvement. If the registrant’s record-keeping system is not in compliance at the time of the reaudit, the department shall assess an audit penalty. The penalty shall equal 20 percent of the registrant’s projected full Iowa fees for the registration year audited.
	  c.   	 After an initial billing, the registrant shall be subject to periodic reaudits, and penalties may be assessed for up to three full years of subsequent noncompliance, pursuant to the IRP agreement.
This rule is intended to implement Iowa Code sections 326.19 and 326.19A.