Description #

This issue occurs when required supporting records cannot be located during audit preparation, exception investigations, or compliance reviews. Missing documentation can significantly increase audit risk and may result in disallowed credits or estimated tax assessments.

Possible Causes #

• Missing fuel receipts
• Missing ELD records
• Lost trip reports
• Incomplete mileage records
• Missing adjustment documentation
• Incomplete fuel card records
• Poor document retention procedures

Resolution #

1. Review document storage locations.
2. Verify fuel receipt uploads.
3. Review ELD trip history.
4. Locate dispatch and route records.
5. Review adjustment supporting documentation.
6. Retrieve missing records from fuel card providers when possible.
7. Establish a centralized document retention process.
8. Re-run Exception Reports after documentation is updated.

Related Articles #

• Audit Risk Score Too High
• Missing Fuel Receipts
• Missing ELD Trips
• Audit Readiness