In addition to any applicable procedures required under § 1090.1810, an auditor must perform the procedures in this section for a gasoline manufacturer that produces gasoline from PCG under § 1090.1320.
(a) Listing of PCG batches. An auditor must review a listing of PCG batches as follows:
(1) Obtain the PCG batch reports submitted under subpart J of this part.
(2) Foot the batch volumes.
(3) Compare the volume total for each PCG batch report to the receipt volume total in the inventory reconciliation analysis specified in § 1090.1810(b) and report any variances.
(b) Detailed testing of PCG batches. An auditor must review a detailed listing of PCG batches as follows:
(1) Select a representative sample from the PCG batch reports obtained under paragraph (a)(1) of this section.
(2) Obtain the volume documentation, laboratory analysis, associated PTDs, and tank activity records for each selected PCG batch.
(3) Identify each selected PCG batch in the tank activity records and trace each selected PCG batch to subsequent reported batches of BOB or finished gasoline and report any exceptions.
(4) For each selected PCG batch, report as a finding in the attestation report any instances where the reported PCG batch volume was adjusted from the original receipt volume, such as for exported PCG.
(5) Compare the volume for each selected PCG batch to the volume documentation and report any exceptions.
(6) Compare the product type and grade for each selected PCG batch to the associated PTDs and report any exceptions.
(7) Compare the reported properties for each selected PCG batch to the laboratory analysis and report any exceptions.
(8) Compare the reported test methods used for each selected PCG batch to the laboratory analysis and report any exceptions.