5900-475 Attest Engagement Reporting for Fuels Programs

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Attest Engagement Reporting for Fuels Programs
(ATT0100): Instructions for Registering and Reporting

Who must report
•

The attest auditor, whether a Certified Public Account (CPA) or Certified Internal
Auditor (CIA), must submit a final copy of the attest engagement report, and complete as
part of the submission a summary of each final attest engagement report, directly to EPA.
Attest reports should be submitted separately for each facility or if permissible and
appropriate, by company aggregation. Attestation of multiple program types (such as
RFS Obligated Parties and Gasoline Manufacturers) may be combined for each facility or
appropriate company aggregation. Each regulated party for activity and programs having
attest engagement requirements is responsible for causing submission of complete attest
engagement reports and meeting reporting deadlines.

Scope
•

Program and Compliance Level Covered by Attestation Engagement
Fuel quality standards for gasoline under 40 CFR part 1090 - Indicate below which
agreed-upon procedures from subpart R under 40 CFR part 1090 were performed for this
attestation engagement by compliance level (i.e., facility ID or reporting ID)
Reporting ID of Facility
✓ Gasoline manufacturer/importer – Includes general procedures, batch
reporting, butane blender, pentane blender, GTAB, and PCG
✓ Gasoline averaging standards for benzene
✓ Gasoline averaging standards for sulfur
✓ In-line blending waivers
✓ Performance-based measurement and statistical quality control for test
methods

Renewable Fuel Standard under 40 CFR part 80 – Indicate which agreed-upon
procedures from subpart M under 40 CFR part 80 were performed for this attestation
engagement
Company ID and Facility
✓
✓
✓
✓
EPA Form 5900-475

Obligated party
NTDF redesignation
Exporter
Renewable fuel producer and RIN-generating importer
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✓ Other parties owning RINs
✓ Independent third-party auditor that implements a QAP plan

Registration requirements
•

Companies providing independent auditor services and regulated parties that utilize
certified internal auditor resources will need to register with OTAQ’s eRegistration
application in EPA’s Central Data Exchange (CDX). Individuals that submit attest
reports must register and associate with these companies. Furthermore, auditors and
regulated parties utilizing the services of an independent auditor or certified internal
auditor will need to document their association with regulated parties within OTAQ’s
eRegistration application.
Scenario 1 – Certified Public Accountant (CPA)
1 – Auditor registers its accounting/audit company
2 – Each auditor user registers with CDX and associates to a registered CPA company
3 – Each auditor user associates with their clients under the registration user role
“Independent Auditor – Attest Engagement Submitter”
Scenario 2 – Certified Internal Auditor (CIA)
1 – Each Company using a CIA adds a CIA business activity
2 – Each CIA auditor user registers with CDX to establish a user account
3 – Each CIA auditor user associates with their company under the registration user role
“Certified Internal Auditor – Attest Engagement Submitter”

Reporting requirements
•

•

Only registered auditor users having the Attest Engagement Submitter role need submit
final attest engagement reports and summaries. Auditor users shall use the EPA CDX
fuels attest program service and webform for uploading copies of attest reports and
associated attest summary information for each attest report submission.
Attest reporting process includes –
o Part 1 – Auditor user attaches pdf report of the actual attest engagement
o Part 2 – Auditor user completes attest summary information listed below

Reporting Deadline
•

Attest report submissions are due June 1st of each year for the prior calendar
compliance/averaging year.

EPA Form 5900-475

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Field Instructions
Field Field Name
No.
1
Report Form ID
2

Report Type

3

CBI

4

Report Date

5
6

Averaging/Compliance
Period
Company ID

7

Company Name

8

Reporting ID (or Facility
ID)

Units

Field Formats, Codes & Special Instructions
AAAAAA; Character.
Enter ATT0100
A; Character. Specify if the data submitted in this report
is original or if it is being resubmitted. Submit only one
original report; any corrections or updates should be
marked as a resubmission.
O = Original
R = Resubmission
A; Character. Specify if the data contained within the
report is claimed as Confidential Business Information
(CBI) under 40 CFR Part 2, subpart B:
Y = Confidential Business Information
N = Non-Confidential Business Information
MM/DD/YYYY; Character. Enter the date the original
or resubmitted report is created.
YYYY; Character. Enter the averaging/compliance year
the report covers.
AAAA; Character. Enter the EPA assigned fourcharacter ID for the refiner or importer that produced or
imported the batch of gasoline.
AAAAA; Character. Enter the name of the company
AAAAA; Character. Enter EPA-assigned five-character
ID for the facility reporting ID. Include leading zeros as
needed.
In some situations, it may be appropriate to use the
following codes for aggregated reports or where no
facility registration exists or is required:
• AGREF – attestation covers all company
refinery activity
• AGIMP – attestation covers all company import
activity
• NOFAC – no facility information (for parties
such as QAP, RIN owners only, etc.)

9

Date Audit Completed

EPA Form 5900-475

MM/DD/YYYY; Character. Enter the date the audit was
completed.

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Field
No.
10

Field Name
Attest Program Scope

Units

Field Formats, Codes & Special Instructions
List; Select all that apply. Enter the one appropriate
program type code from the following list.
❑
❑
❑
❑
❑
❑
❑
❑
❑
❑
❑
❑
❑
❑

11

Exceptions

EPA Form 5900-475

RFS Obligated Parties
RFS RIN Generators
RFS Others Owning RINs
RFS Independent Auditors
RFS NTDF Recertification
Gasoline manufacturers
Gasoline importers
GTAB
PCG
Certified Butane blenders
Certified Pentane blenders
Gasoline Average Compliance
PBMS and SQC
In-line Blending Waivers

Y/N; Character. Statement of findings.
Were there any exceptions, variances or discrepancies
noted during the audit?

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Exceptions List

List; Select all that apply. Select from the following all
applicable references where one or more exceptions,
variances, or discrepancies were noted during the audit.
RFS Program Attest Requirements
Obligated Parties and Exporters of RF
❑ 80.1464 (a)(1)(iii)
❑ 80.1464 (a)(1)(iv)(C)
❑ 80.1464 (a)(1)(iv)(D)
❑ 80.1464 (a)(1)(v)
❑ 80.1464 (a)(1)(vi)
❑ 80.1464 (a)(2)(ii)
❑ 80.1464 (a)(2)(iii)
❑ 80.1464 (a)(2)(iv)
❑ 80.1464 (a)(3)(ii)
❑ 80.1464 (a)(4)(ii)
❑ 80.1464 (a)(4)(iii)
❑ 80.1464 (a)(5)
❑ 80.1464 (a)(6)
RF Producers and RIN-generating Importers
❑ 80.1464 (b)(1)(ii)
❑ 80.1464 (b)(1)(iii)
❑ 80.1464 (b)(1)(iv)
❑ 80.1464 (b)(1)(v)(B)
❑ 80.1464 (b)(2)(ii)
❑ 80.1464 (b)(2)(iii)
❑ 80.1464 (b)(2)(iv)
❑ 80.1464 (b)(3)(ii)
❑ 80.1464 (b)(4)(ii)
❑ 80.1464 (b)(5)(ii)
❑ 80.1464 (b)(5)(iii)
❑ 80.1464 (b)(6)
❑ 80.1464 (b)(7)
Other Parties Owning RINs
❑ 80.1464 (c)(1)(ii)
❑ 80.1464 (c)(1)(iii)
❑ 80.1464 (c)(1)(iv)
❑ 80.1464 (c)(2)(ii)
❑ 80.1464 (c)(3)(ii)
❑ 80.1464 (c)(3)(iii)
❑ 80.1464 (c)(4)
❑ 80.1464 (c)(5)
❑ Independent Third-party Auditors
❑ 80.1464 (i)(1)

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❑ 80.1464 (i)(2)(iii)(C)
❑ 80.1464 (i)(2)(iii)(D)
❑ 80.1464 (i)(2)(iii)(E)
Additional Requirements for Parties that
Redesignate NTDF as MVNRLM
❑ 80.1475 (a)(4)
❑ 80.1475 (b)(2)
❑ 80.1475 (c)(5)
❑ 80.1475 (d)(5)
Subpart R – Attestation Engagements
General Procedures for Gasoline
Manufacturers
❑ 1090.1810 (a)(2)
❑ 1090.1810 (a)(3)
❑ 1090.1810 (b)(3)
❑ 1090.1810 (c)(3)
❑ 1090.1810 (d)(3)
❑ 1090.1810 (f)(3)
❑ 1090.1810 (f)(4)
❑ 1090.1810 (g)(2)
❑ 1090.1810 (g)(3)
❑ 1090.1810 (g)(4)
❑ 1090.1810 (g)(6)
❑ 1090.1810 (h)(3)
❑ 1090.1810 (h)(4)
❑ 1090.1810 (i)(2)
❑ 1090.1810 (i)(3)
❑ 1090.1810 (i)(4)
General Procedures for Gasoline Importers
❑ 1090.1815 (b)(5)
❑ 1090.1815 (c)(3)
❑ 1090.1815 (e)(2)
❑ 1090.1815 (e)(3)
❑ 1090.1815 (f)(2)
❑ 1090.1815 (f)(3)
❑ 1090.1815 (f)(4)
❑ 1090.1815 (f)(6)
❑ 1090.1815 (g)(2)
❑ 1090.1815 (g)(3)
❑ 1090.1815 (h)(2)
❑ 1090.1815 (h)(3)
Additional Procedures for GTAB
❑ 1090.1820 (a)(4)

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❑
❑
❑
❑

1090.1820 (b)(3)
1090.1820 (c)(3)
1090.1820 (d)(3)
1090.1820 (e)(2)(v)(C)

Additional Procedures for PCG
❑ 1090.1825 (a)(3)
❑ 1090.1825 (b)(3)
❑ 1090.1825 (b)(5)
❑ 1090.1825 (b)(6)
❑ 1090.1825 (b)(7)
❑ 1090.1825 (b)(8)
Alternative Procedures for Certified Butane
Blenders
❑ 1090.1830 (a)(2) butane
❑ 1090.1830 (a)(3) butane
❑ 1090.1830 (b)(3) butane
❑ 1090.1830 (b)(4) butane
❑ 1090.1830 (b)(5) butane
❑ 1090.1830 (c)(3) butane
❑ 1090.1830 (d)(3) butane
❑ 1090.1830 (d)(4) butane
❑ 1090.1830 (d)(5) butane
❑ 1090.1830 (d)(6) butane
❑ 1090.1830 (e) butane
Alternative Procedures for Certified Pentane
Blenders (per §1090.1835)
❑ 1090.1830 (a)(3) pentane
❑ 1090.1830 (b)(3) pentane
❑ 1090.1830 (b)(4) pentane
❑ 1090.1830 (b)(5) pentane
❑ 1090.1830 (c)(3) pentane
❑ 1090.1830 (d)(3) pentane
❑ 1090.1830 (d)(4) pentane
❑ 1090.1830 (d)(5) pentane
❑ 1090.1830 (d)(6) pentane
❑ 1090.1830 (e) pentane
Additional Procedures Related to
Compliance with Gasoline Average
Standards
❑ 1090.1840 (a)(2)(i)
❑ 1090.1840 (a)(2)(ii)
❑ 1090.1840 (a)(4)
❑ 1090.1840 (b)(2)(i)

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Field
No.

Field Name

Units

Field Formats, Codes & Special Instructions
❑
❑
❑
❑
❑
❑
❑

1090.1840 (b)(2)(ii)
1090.1840 (b)(2)(iii)
1090.1840 (b)(2)(iv)
1090.1840 (b)(2)(v)
1090.1840 (c)(3)
1090.1840 (e)(6)
1090.1840 (e)(7)

Procedures Related to PBMS and SQC
❑ 1090.1845 (b)(3)
❑ 1090.1845 (c)(2)
❑ 1090.1845 (d)(2)
❑ 1090.1845 (d)(3)
Procedures Related to In-line Blending
Waivers
❑ 1090.1850 (f)
❑ 1090.1850 (g)

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Comments

AAAA: Text comment field. Up to 4000 characters.
Enter optional comments related to this form or
associated attest report submission.

Paperwork Reduction Act
This collection of information is approved by OMB under the Paperwork Reduction Act, 44 U.S.C. 3501
et seq. (OMB Control No. 2060-XXXX). Responses to this collection of information are mandatory (40
CFR part 1090). An agency may not conduct or sponsor, and a person is not required to respond to, a
collection of information unless it displays a currently valid OMB control number. The public reporting
and recordkeeping burden for this collection of information is estimated to range from eight to 16 hours s
per response. Send comments on the Agency’s need for this information, the accuracy of the provided
burden estimates and any suggested methods for minimizing respondent burden to the Regulatory Support
Division Director, U.S. Environmental Protection Agency (2821T), 1200 Pennsylvania Ave., NW,
Washington, D.C. 20460. Include the OMB control number in any correspondence. Do not send the
completed form to this address.

EPA Form 5900-475

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