An auditor must use the procedures in this section instead of or in addition to the applicable procedures in § 1090.1810 for a certified butane blender that blends certified butane into PCG under § 1090.1320(b).
(a) Registration and EPA reports. An auditor must review registration and EPA reports as follows:
(1) Obtain copies of the certified butane blender's registration information submitted under subpart I of this part and all reports submitted under subpart J of this part, including the batch reports for the butane received and blended.
(2) For each butane blending facility, confirm that the facility's registration is accurate based on 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 certified butane blender submitted 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 certified butane blender'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 certified butane blender for each butane blending facility related to all certified butane movements, including the inventory at the beginning and end of the compliance period, receipts, blending/production volumes, shipments, transfers, and gain/loss.
(2) Foot and cross-foot the volumes.
(3) Compare the beginning and ending inventory to the certified butane blender's inventory records and report any variances.
(4) Compare the total volume of certified butane received from the batch reports obtained under paragraph (a)(1) of this section to the inventory reconciliation analysis and report any variances.
(5) Compare the total volume of certified butane blended from the batch reports to the inventory reconciliation analysis and report any variances.
(6) Report in the attestation report the total volume of certified butane received and blended.
(c) Listing of certified butane receipts. An auditor must review a listing of certified butane receipts as follows:
(1) Obtain a detailed listing of all certified butane batches received at the butane blending facility from the certified butane blender.
(2) Foot the listing of certified butane batches received.
(3) Compare the total volume from batch reports for certified butane received at the butane blending facility to the certified butane blender's listing of certified butane batches received and report any variances.
(d) Detailed testing of certified butane batches. An auditor must review a detailed listing of certified butane batches as follows:
(1) Select a representative sample from the certified butane batch reports submitted under subpart J of this part.
(2) Obtain the volume documentation and laboratory analysis for each selected certified butane batch.
(3) Compare the reported volume for each selected certified butane batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected certified butane batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected certified butane batch to the laboratory analysis and report any exceptions.
(6) Confirm that the butane meets the standards for certified butane under subpart C of this part and report any exceptions.
(e) Quality control review. An auditor must obtain the certified butane blender's sampling and testing results for certified butane received and determine if the frequency of the sampling and testing meets the requirements in § 1090.1320(b)(4) and report any discrepancies.