40 CFR § 80.165 - Attest engagements.
(a) General provisions.
(1) The following parties must arrange for annual attestation engagement using agreed-upon procedures:
(iii) RNG importers.
(iv) Biogas closed distribution system RIN generators.
(vi) Renewable fuel producers that use RNG as a feedstock.
(2) The auditor performing attestation engagements required under this subpart must meet the requirements in 40 CFR 1090.1800(b).
(3) The auditor must perform attestation engagements separately for each biogas production facility, RNG production facility, and renewable fuel production facility, as applicable.
(4) Except as otherwise specified in this section, attest auditors may use the representative sampling procedures specified in 40 CFR 1090.1805.
(5) Except as otherwise specified in this section, attest auditors must prepare and submit the annual attestation engagement following the procedures specified in 40 CFR 1090.1800(d).
(b) General procedures for biogas producers. An attest auditor must conduct annual attestation audits for biogas producers using the following procedures:
(1) Registration and EPA reports. The auditor must review registration and EPA reports as follows:
(i) Obtain copies of all the following:
(A) The biogas producer's registration information submitted under §§ 80.135 and 80.1450.
(B) All reports submitted under §§ 80.140 and 80.1451.
(ii) For each biogas production facility, confirm that the facility's registration is accurate based on the activities reported during the compliance period and confirm any related updates were completed prior to conducting regulated activities at the facility and report as a finding any exceptions.
(iii)
(A) Report the date of the last engineering review conducted under §§ 80.135(b)(3) and 80.1450(b), as applicable.
(B) Report as a finding if the last engineering review is outside of the schedule specified in § 80.1450(d)(3)(ii).
(iv) Confirm that the biogas producer submitted all reports required under §§ 80.140 and 80.1451 for activities performed during the compliance period and report as a finding any exceptions.
(2) Measurement method review. The auditor must review measurement methods for each meter as follows:
(i) Obtain records related to measurement under § 80.145(a)(1)(vi).
(ii)
(A) Identify and report the name of the method(s) used for measuring the volume of biogas, in Btu HHV and scf.
(B) Report as a finding any method that is not specified in § 80.155 or the biogas producer's registration.
(iii)
(A) Identify whether maintenance and calibration records were kept for each meter and report the last date of calibration.
(B) Report as a finding if no records were obtained.
(3) Listing of batches. The auditor must review listings of batches as follows:
(i) Obtain the batch reports submitted under § 80.140.
(ii) Compare the reported volume for each batch to the measured volume and report as a finding any exceptions.
(4) Testing of biogas transfers. The auditor must review biogas transfers as follows:
(i) Obtain the associated PTD for each batch of biogas produced during the compliance period.
(ii) Using the batch number, confirm that the correct PTD is obtained for each batch and compare the volume, in Btu HHV and scf, on each batch report to the associated PTD and report as a finding any exceptions.
(iii) Confirm that the PTD associated with each batch contains all applicable language requirements under § 80.150 and report as a finding any exceptions.
(c) General procedures for RNG producers and importers. An attest auditor must conduct annual attestation audits for RNG producers and importers using the following procedures, as applicable:
(1) Registration and EPA reports. The auditor must review registration and EPA reports as follows:
(i) Obtain copies of all the following:
(A) The RNG producer or importer's registration information submitted under §§ 80.135 and 80.1450.
(B) All reports submitted under §§ 80.140 and 80.1451.
(ii) For each RNG production facility, confirm that the facility's registration is accurate based on the activities reported during the compliance period and confirm any related updates were completed prior to conducting regulated activities at the facility and report as a finding any exceptions.
(iii)
(A) Report the date of the last engineering review conducted under §§ 80.135(b)(3) and 80.1450(b), as applicable.
(B) Report as a finding if the last engineering review is outside of the schedule specified in § 80.1450(d)(3)(ii).
(iv) Confirm that the RNG producer or importer submitted all reports required under §§ 80.140 and 80.1451 for activities performed during the compliance period and report as a finding any exceptions.
(2) Feedstock received. The auditor must perform an inventory of biogas received as follows:
(i) Obtain copies of all the following:
(A) Records documenting the source and volume of biogas, in Btu and scf, received by the RNG producer.
(B) Records showing the volume of biogas used to produce RNG, in Btu HHV and scf, and the volume of RNG produced, in Btu HHV and scf.
(C) Records showing whether non-renewable components were blended into RNG.
(ii) Report the number of parties the RNG producer received biogas from and the total volume received separately from each party.
(iii)
(A) Report the total volume of biogas used to produce RNG, in Btu HHV and scf, and the total volume of RNG produced, in Btu HHV and scf.
(B) Report as a finding if the volume of RNG produced is greater than the volume of biogas used to produce RNG, in Btu HHV.
(iv) Report as a finding if any RINs were generated for the non-renewable components of the blended batch.
(3) Measurement method review. The auditor must review measurement methods for each meter as follows:
(i) Obtain records related to measurement under § 80.145(a)(1)(vi).
(ii)
(A) Identify and report the name of the method(s) used for measuring the volume of RNG, in Btu and in scf.
(B) Report as a finding any method that is not specified in § 80.155 or the RNG producer's registration.
(iii) Identify whether maintenance and calibration records were kept and report as a finding if no records were obtained.
(4) Listing of batches. The auditor must review listings of batches as follows:
(i) Obtain the batch reports submitted under § 80.140.
(ii) Compare the reported volume for each batch to the measured volume and report as a finding any exceptions.
(iii) Report as a finding any batches with reported values that did not meet the natural gas specifications submitted under § 80.135(d)(5).
(5) Testing of RNG transfers. The auditor must review RNG transfers as follows:
(i) Obtain the associated PTD for each batch of RNG produced or imported during the compliance period.
(ii) Using the batch number, confirm that the correct PTD is obtained for each batch and compare the volume, in Btu and scf, on each batch report to the associated PTD and report as a finding any exceptions.
(iii) Confirm that the PTD associated with each batch contains all applicable language requirements under § 80.150 and report as a finding any exceptions.
(6) RNG RIN generation. The auditor must perform the following procedures for monthly RIN generation:
(i) Obtain the RIN generation reports submitted under § 80.1451.
(ii) Compare the number of RINs generated for each batch to the batch report and report as a finding any exceptions.
(iii)
(A) Compare the number of RINs generated multiplied by 77,000 Btu to the amount of RNG injected into the natural gas commercial pipeline system.
(B) Report as a finding if the volume of RNG injected is less than the number of RINs generated multiplied by 77,000 Btu.
(d) General procedures for biogas closed distribution system RIN generators. An attest auditor must conduct annual attestation audits for biogas closed distribution system RIN generators using the following procedures:
(1) Registration and EPA reports. The auditor must review registration and EPA reports as follows:
(i) Obtain copies of all the following:
(A) The biogas closed distribution system RIN generator's registration information submitted under § 80.135.
(B) All reports submitted under § 80.140.
(ii) Confirm that the biogas closed distribution system RIN generator's registration is accurate based on the activities reported during the compliance period and that any required updates were completed prior to conducting regulated activities and report as a finding any exceptions.
(iii) Confirm that the biogas closed distribution system RIN generator submitted all reports required under §§ 80.140 and 80.1451 for activities performed during the compliance period and report as a finding any exceptions.
(2) RIN generation. The auditor must complete all applicable requirements specified in § 80.1464.
(e) General procedures for RNG RIN separators. An attest auditor must conduct annual attestation audits for RNG RIN separators using the following procedures:
(1) Registration and EPA reports. The auditor must review registration and EPA reports as follows:
(i) Obtain copies of all the following:
(A) The RNG RIN separator's registration information submitted under §§ 80.135 and 80.1450.
(B) All reports submitted under §§ 80.140 and 80.1451.
(ii) Confirm that the RNG RIN separator's registration is accurate based on the activities reported during the compliance period and that any required updates were completed prior to conducting regulated activities and report as a finding any exceptions.
(iii) Confirm that the RNG RIN separator submitted all reports required under §§ 80.140 and 80.1451 for activities performed during the compliance period and report as a finding any exceptions.
(2) RIN separation events. The auditor must review records supporting RIN separation events as follows:
(i) Obtain copies of all the following:
(A) RIN separation reports submitted under §§ 80.140(e) and 80.1452.
(B) RNG withdrawal records required under § 80.145(e).
(ii)
(A) Compare the volume of RNG, in Btu LHV, withdrawn from the natural gas commercial pipeline system to the reported number of separated RINs multiplied by 77,000 Btu used to produce the renewable CNG/LNG.
(B) Report as a finding if the volume of RNG, in Btu LHV, is less than the number of separated RINs multiplied by 77,000 Btu.
(iii)
(A) Compare the volume of renewable CNG/LNG, in Btu LHV, to the reported number of separated RINs multiplied by 77,000 Btu.
(B) Report as a finding if the volume of renewable CNG/LNG, in Btu LHV, is less than the number of separated RINs multiplied by 77,000 Btu.
(3) RIN owner. The auditor must complete all the requirements specified in § 80.1464(c).
(f) General procedures for renewable fuel producers that use RNG as a feedstock. An attest auditor must conduct annual attestation audits for renewable fuel producers that use RNG as a feedstock using the following procedures:
(1) Registration and EPA reports. The auditor must review registration and EPA reports as follows:
(i) Obtain copies of all the following:
(A) The renewable fuel producer's registration information submitted under § 80.135.
(B) All reports submitted under § 80.140.
(ii) Confirm that the renewable fuel producer's registration is accurate based on the activities reported during the compliance period and that any required updates were completed prior to conducting regulated activities and report as a finding any exceptions.
(iii) Confirm that the renewable fuel producers submitted all reports required under §§ 80.140 and 80.1451 for activities performed during the compliance period and report as a finding any exceptions.
(2) RIN retirements. The attest auditor must review RIN retirements as follows:
(i) Obtain copies of all the following:
(A) RIN retirement reports submitted under §§ 80.140(f) and 80.1452.
(B) Records related to measurement under § 80.145(a)(1)(vi).
(ii) Compare the measured volume of RNG used as a feedstock to the reported number of RINs retired for RNG.
(iii) Report as a finding if the measured volume of RNG used as a feedstock does not match the number of RINs retired for RNG.