An auditor must perform the procedures in this section for a refiner, blending manufacturer, or transmix processer that produces gasoline.
(a) Registration and EPA reports. An auditor must review registration and EPA reports as follows:
(1) Obtain copies of the gasoline manufacturer's registration information submitted under subpart I of this part and all reports (except batch reports) submitted under subpart J of this part.
(2) For each gasoline manufacturing facility, confirm that the facility's registration is accurate based on the activities reported during the compliance period, including that the registration for the facility and any related updates were completed prior to conducting regulated activities at the facility and report any discrepancies.
(3) Confirm that the gasoline manufacturer submitted all the reports required under subpart J of this part for activities they performed during the compliance period and report any exceptions.
(4) Obtain a written statement from the gasoline manufacturer's RCO that the submitted reports are complete and accurate.
(5) Report in the attestation report the name of any commercial computer program used to track the data required under this part, if any.
(b) Inventory reconciliation analysis. An auditor must perform an inventory reconciliation analysis review as follows:
(1) Obtain an inventory reconciliation analysis from the gasoline manufacturer for each product type produced at each facility (e.g., RFG, CG, RBOB, CBOB), including the inventory at the beginning and end of the compliance period, receipts, production, shipments, transfers, and gain/loss.
(2) Foot and cross-foot the volumes.
(3) Compare the beginning and ending inventory to the manufacturer's inventory records for each product type and report any variances.
(4) Report in the attestation report the volume totals for each product type on the basis of which gasoline batches are reported.
(c) Listing of tenders. An auditor must review a listing of tenders as follows:
(1) Obtain detailed listings of gasoline tenders from the gasoline manufacturer, by product type.
(2) Foot the listings of gasoline tenders.
(3) Compare the total volume from the gasoline tenders to the total volume shipped in the inventory reconciliation analysis for each product type and report any variances.
(d) Listing of batches. An auditor must review listings of batches as follows:
(1) Obtain the batch reports submitted under subpart J of this part.
(2) Foot the batch volumes by product type.
(3) Compare the total volume from the batch reports to the total production or shipment volume from the inventory reconciliation analysis specified in paragraph (b)(4) of this section for each product type and report any variances.
(4) Report as a finding in the attestation report any gasoline batch with reported values that do not meet a per-gallon standard in subpart C of this part.
(e) Test methods. An auditor must follow the procedures specified in § 1090.1845 to determine whether the gasoline manufacturer complies with the applicable quality control requirements specified in § 1090.1375.
(f) Detailed testing of BOB tenders. An auditor must review a detailed listing of BOB tenders as follows:
(1) Select a representative sample from the listing of BOB tenders.
(2) Obtain the associated PTD for each selected sample.
(3) Using a unique identifier, confirm that the correct PTDs are obtained for the samples and compare the volume on the listing of each selected BOB tender to the associated PTD and report any exceptions.
(4) Confirm that the PTD associated with each selected BOB tender contains all the applicable language requirements under subpart L of this part and report any exceptions.
(g) Detailed testing of BOB batches. An auditor must review a detailed listing of BOB batches as follows:
(1) Select a representative sample from the BOB batch reports submitted under subpart J of this part.
(2) Obtain the volume documentation and laboratory analysis for each selected BOB batch.
(3) Compare the reported volume for each selected BOB batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected BOB batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected BOB batch to the laboratory analysis and report any exceptions.
(6) Determine each oxygenate type and amount that is required for blending with the BOB.
(7) Confirm that each oxygenate type and amount included in the BOB hand blend agrees with the manufacturer's blending instructions for each selected BOB batch and report any exceptions.
(8) Confirm that the manufacturer participates in the NFSP under § 1090.1405, if applicable.
(9) For a blending manufacturer, confirm that the laboratory analysis includes test results for oxygenate content, if applicable, and distillation parameters (i.e., T10, T50, T90, final boiling point, and percent residue). For a blending manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.
(h) Detailed testing of finished gasoline tenders. An auditor must review a detailed listing of finished gasoline tenders as follows:
(1) Select a representative sample from the listing of finished gasoline tenders.
(2) Obtain the associated PTD for each selected sample.
(3) Using a unique identifier, confirm that the correct PTDs are obtained for the samples and compare the volume on the listing for each finished gasoline tender to the associated PTD and report any exceptions.
(4) Confirm that the PTD associated with each selected finished gasoline tender contains all the applicable language requirements under subpart L of this part and report any exceptions.
(i) Detailed testing of finished gasoline batches. An auditor must review a detailed listing of finished gasoline batches as follows:
(1) Select a representative sample of finished gasoline batches from the batch reports submitted under subpart J of this part.
(2) Obtain the volume documentation and laboratory analysis for each selected finished gasoline batch.
(3) Compare the reported volume for each selected finished gasoline batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected finished gasoline batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected finished gasoline batch to the laboratory analysis and report any exceptions.
(6) For a blending manufacturer, confirm that the laboratory analysis includes test results for oxygenate content, if applicable, and distillation parameters (i.e., T10, T50, T90, final boiling point, and percent residue). For a blending manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.
(j) Detailed testing of blendstock batches. In the case of adding blendstock to TGP or PCG under § 1090.1320(a)(2), an auditor must review a detailed listing of blendstock batches as follows:
(1) Select a representative sample of blendstock batches from the batch reports submitted under subpart J of this part.
(2) Obtain the volume documentation and the laboratory analysis for each selected blendstock batch.
(3) Compare the reported volume for each selected blendstock batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected blendstock batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected blendstock batch to the laboratory analysis and report any exceptions.
(6) For blending a manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.