Fleet Fuel Card Reconciliation Audit

Inspection template for auditing fleet fuel card transactions against vehicle, driver, gallons, price, MPG, and exception records.

Audit Scope and Transaction Identification

• Audit period is defined and matches the transaction report
  Record the start and end dates for the audit and confirm they match the source report.
• Fuel card population reviewed is complete for the audit period
  Confirm all active fleet fuel cards and all transactions within the audit period are included.
• Source reports and system exports are identified
  Select the records used for reconciliation.
• Number of transactions reviewed
  Enter the total number of fuel transactions included in the audit sample or full review.

Driver and Vehicle Assignment

• Transaction is matched to an authorized vehicle
  Confirm the card use aligns to the assigned vehicle or approved pool vehicle.
• Transaction is matched to an authorized driver
  Confirm the driver at the time of purchase was authorized to use the card.
• Vehicle unit number or asset ID is recorded
  Enter the vehicle identifier used for the reconciliation.
• Driver name or employee ID is recorded
  Enter the driver identifier used for the reconciliation.
• Fueling location is consistent with route or assignment
  Confirm the purchase location is reasonable for the vehicle's route, duty cycle, or dispatch assignment.

Fuel Quantity and Pricing Review

• Gallons purchased are reasonable for the vehicle tank capacity
  Compare gallons purchased to tank capacity and expected fill level.
• Unit price matches posted fuel price or card agreement
  Verify the per-gallon price aligns with the station posted price, contract rate, or approved surcharge.
• Transaction total matches gallons multiplied by unit price
  Confirm the extended amount is mathematically correct and within rounding tolerance.
• Odometer reading at fueling is recorded
  Enter the odometer or engine hour reading captured at the time of fueling.
• Fuel type matches vehicle requirement
  Select the fuel type used for the transaction.

MPG and Usage Variance Analysis

• Actual MPG or fuel economy is calculated
  Enter the calculated miles per gallon for the period or transaction set.
• Actual MPG is within acceptable variance of benchmark
  Compare actual MPG to the expected benchmark for this vehicle class and duty cycle.
• Mileage or fuel usage variance is explained
  Confirm any variance is supported by route changes, idling, weather, load, maintenance, or other documented factors.
• Expected MPG benchmark is recorded
  Enter the benchmark MPG used for comparison.
• Variance percentage is calculated
  Enter the percentage difference between actual and expected fuel economy.

Exceptions, Approval, and Corrective Action

• Duplicate, split, or suspicious transactions were reviewed
  Check for duplicate charges, repeated swipes, unusual timing, or split purchases designed to bypass controls.
• Out-of-route, after-hours, or unauthorized fueling exceptions were identified
  Confirm any exception was documented and approved according to policy.
• Exception type
  Select all exception categories that apply.
• Exception approved by supervisor or fleet manager
  Verify documented approval exists for any exception.
• Corrective action assigned
  Describe the corrective action, owner, and due date for any unresolved discrepancy.
• Inspector signature
  Inspector signs to confirm the audit findings and reconciliation results.