Fuels and Fuel Additives
2013 RFS Attest Engagements
Important Announcement: On June 6, 2014, the EPA Administrator signed a final rule extending the 2013 RFS2 annual compliance reporting deadline for Obligated Parties to September 30, 2014. This action also extended the submission deadline for 2013 RFS2 attest engagements to January 30, 2015. The rulemaking can be found at http://www.epa.gov/otaq/fuels/renewablefuels/regulations.htm. Please submit questions to EPA’s Fuels Programs Support at firstname.lastname@example.org.
The principle purpose of attest engagements is to provide regulated parties an independent review of their compliance with the fuels requirements, including a review of the regulated party's internal systems to monitor and document compliance. Attest engagements are intended to identify compliance problems to a company, so the company can implement early remedial actions and prevent the problem from continuing into future compliance periods and growing into larger violations. A secondary purpose of attest engagements is to identify companies with significant problems to EPA. Based on these reports, EPA may then decide to audit the company or may take an enforcement action based on the violations disclosed by the attest.
The requirements regarding annual attest engagements for the RFS2 program are found at 40 C.F.R. § 80.1464 1. If a party owned RFS2 RINs in 2013 an attest engagement is required under RFS2 regulations 2. Attest Engagement Reports should clearly state the company and facility IDs of the submitting party on the front of each report, as well the submitting party's RFS activity (i.e, Obligated parties and exporters - §80.1464(a), Renewable fuel producers and RIN-generating importers - §80.1464(b), or Other parties owning RINs - §80.1464(c)).
Please note that 40 C.F.R. §80.1464 (b)(3)(ii) requires the attest auditor to report the total number of RINs generated each quarter, as well as other information regarding RIN activities.
Please select the attest engagement rules based on your Renewable Fuel Standard (RFS) activities:
|RFS Activity||Attest Engagements Information for activity under RFS2.||Attest Engagements Submission Dates|
(See § 80.1406 (a))
|§80.1464(a)||2013 RFS attest engagements are due January 30, 2015.|
|Exporter of renewable fuel
(See § 80.1430)
|RIN Generating Producer of renewable fuel||§80.1464(b)||2013 RFS attest engagements are due January 30, 2015.|
|None of the above, but your company has owned RINs in the previous year||§80.1464(c)|
General Attest Engagement Instructions:
In addition to the attest procedures set forth in the RFS regulations, the following general attest engagement regulations govern the required qualifications of the attest auditor, include applicable definitions, provide guidelines for sample sizes and set forth the reporting and record retention requirements for the attest auditors.
As of May 8th, 2013 all attest engagement reports must be submitted via CDX 3:
For instructions on submitting reports to the Fuels Programs via CDX, please see the Fuels Programs reporting home page.
Attest engagements should be scanned or printed to a Portable Document Format (PDF) file.
Per title 40 CFR §80.130 the attest engagement report must be submitted by a delegated user or agent under the company’s CDX profile in the OTAQ Fuels Programs Registration application.
(footnotes:) 1 The RFS regulations include additional attest engagement requirements for foreign small refiners and RIN generating foreign producers and importers. These requirements are found at 40 C.F.R. §§ 80.1165(m) and 80.1166(m) in the RFS 1 regulations, and 40 C.F.R. §§ 80.1465(m) and 80.1466(m) in the RFS2 regulations.
2 The requirements regarding annual attest engagements under the RFS1 program are found at 40 C.F.R. § 80.1164. For activity during 2007, 2008, 2009, and 2010 RFS 1 and RFS 2 attest engagement requirements must be complied with separately. For 2010 attest engagements only, a single report can be submitted to EPA, provided the RFS 1 and RFS 2 obligations are clearly distinguished. The archived attest engagements website for RINs activity 2007 – 2010 can be reviewed at the following webpage.
3 For more information, please see the April 23, 2013 federal register notice: Forms and Procedures for Submitting Attest Engagements Under Various Subparts.
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