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Attest Engagements
April 6, 2009, Attest Engagement Information: The purpose of this announcement is to confirm that May 31, 2009, is the submission date for attest engagements by all parties that owned or generated Renewable Identification Numbers (RINs) in 2008. For obligated parties and exporters of renewable fuel, the submission date for 2007 attest reports is also May 31, 2009. The requirements for attest engagements are in 40 CFR §80.1164.
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 growing into larger regulatory violations. In the case of the RFS program, attest engagements for 2008 activities should inform a regulated party of any compliance problems now, at the beginning of the program, so the party can take actions to prevent violations from continuing for the entire 2009 compliance period. 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 in title 40 Code of Federal Regulations Part 80 subpart F, §80.125 through 80.127 and 80.130, also apply to any attest engagement procedures required under §80.1164. In addition to any other applicable attest engagement procedures, the following annual attest engagement procedures are required under §80.1164.
Please select the attest engagement rules based on your Renewable Fuel Standard (RFS) activities:
| RFS Activity | Attest Engagements Information | Attest Engagements Submission Dates |
|---|---|---|
| Obligated Party (See § 80.1106 (a)) |
§80.1164 (a) | May 31st of the year following the compliance year, except 2007 compliance year can be submitted with 2008 attest engagements. §80.1164(d)(2) |
| Exporter of renewable fuel (See § 80.1130) |
||
| Producer of renewable fuel | §80.1164(b) | May 31st of the year following the compliance year. §80.1164(d)(1) |
| Importer of renewable fuel | ||
| None of the above, but your company has owned RINs in the previous year | §80.1164(c) |
General Attest Engagement Instructions:
Sample size guidelines §80.127
Agreed upon procedures reports §80.130
| Mail completed and signed attest engagement to: | |
| US Mail: U.S. Environmental Protection Agency RFS Attest Engagement (6406J) 1200 Pennsylvania Avenue, NW Washington, DC 20460 |
Commercial Delivery: U.S. Environmental Protection Agency RFS Attest Engagement Registration Room 647C; 202-343-9038 1310 L Street, NW Washington, DC 20005 |