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Fuels and Fuel Additives

2007-2010 Attest Engagements

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 under the RFS1 program are found at 40 C.F.R. § 80.1164, and the requirements regarding annual attest engagements for the RFS2 program are found at 40 C.F.R. § 80.14641 (footnote) . For activity during 2010, RFS 1 and RFS 2 attest engagement requirements must be complied with separately. A single report can be submitted to EPA, provided the RFS 1 and RFS 2 obligations are clearly distinguished.

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 January 1, 2010 through June 30, 2010 Attest Engagements Information for activity July 1, 2010 through December 31, 2010 Attest Engagements Submission Dates
Obligated Party
(See § 80.1406 (a))
§80.1164 (a) §80.1464(a) May 31st of the year following the compliance year. §80.1164(d)(1) and §80.1464(d)
Exporter of renewable fuel
(See § 80.1430)
RIN Generating Producer of renewable fuel §80.1164(b) §80.1464(b) May 31st of the year following the compliance year. §80.1164(d)(1) and §80.1464(d)
RIN-generating importers
None of the above, but your company has owned RINs in the previous year §80.1164(c) §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.

Attest engagements §80.125

Definitions §80.126

Sample size guidelines §80.127

Agreed upon procedures reports §80.130

Starting May 8th, 2013 all attest engagement reports must be submitted via CDX 2 (footnote) :

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.

 


(footnote:) 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 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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