(a) The Administrator may review and conduct independent audits concerning any submission under the Texas SO₂ Trading Program and make appropriate adjustments of the information in the submission.

(b) The Administrator may deduct Texas SO₂ Trading Program allowances from or transfer Texas SO₂ Trading Program allowances to a compliance account or an assurance account, based on the information in a submission, as adjusted under paragraph (a) of this section, and record such deductions and transfers.