U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
An auditor must perform the procedures specified in this section for a gasoline manufacturer that produces gasoline in the United States.
(a) Registration and reports. An auditor must review registration and reports as follows:
(1) Obtain copies of the gasoline manufacturer's registration information submitted under subpart I of this part and all reports (except batch reports) submitted by the gasoline manufacturer under subpart J of this part.
(2) For each gasoline manufacturing facility, confirm that the facility's registration is accurate based on the 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 gasoline manufacturer submitted all 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 gasoline manufacturer's RCO that the submitted reports are complete and accurate.
(5) Report the name of any commercial computer program used to track any data required under this part.
(b) Inventory reconciliation analysis. An auditor must review an inventory reconciliation analysis as follows:
(1) Obtain an inventory reconciliation analysis from the gasoline manufacturer for each gasoline type produced at each facility (e.g., RFG, CG, RBOB, CBOB), including the inventory at the beginning and end of the compliance period and inventory records (e.g., receipts, production volumes, shipments, transfers, and gain/loss).
(2) Foot and cross-foot the volumes by gasoline type.
(3) Compare the beginning and ending inventory to the inventory records for each gasoline type and report any variances.
(4) Report the total volume of each gasoline type.
(c) Listing of gasoline tenders. An auditor must review a listing of gasoline tenders as follows:
(1) Obtain a detailed listing of gasoline tenders from the gasoline manufacturer, by gasoline type.
(2) Foot the tender volumes by gasoline type.
(3) Compare the total volume from the tenders to the inventory reconciliation analysis obtained under paragraph (b) of this section for each gasoline type and report any variances.
(d) Listing of gasoline batches. An auditor must review a listing of gasoline batches as follows:
(1) Obtain the gasoline batch reports submitted by the gasoline manufacturer under subpart J of this part.
(2) Foot the batch volumes by gasoline type.
(3) Compare the total volume from the batch reports to the inventory reconciliation analysis obtained under paragraph (b) of this section for each gasoline type and report any variances.
(4) Report as a finding any batch with a reported value that does not meet a per-gallon standard in subpart C of this part.
(e) Test methods. An auditor must follow the procedures specified in § 1090.1845 to determine whether the gasoline manufacturer complies with the applicable quality control requirements specified in § 1090.1375.
(f) Detailed testing of BOB tenders. An auditor must review a detailed listing of BOB tenders as follows:
(1) Select a representative sample of BOB tenders from the listing of tenders obtained under paragraph (c) of this section.
(2) Obtain the associated PTD for each selected tender.
(3) Using a unique identifier, confirm that the correct PTDs are obtained for the selected tenders.
(4) Compare the volume on the listing for each selected tender to the associated PTD and report any exceptions.
(5) Confirm that the PTD associated with each selected tender contains all the applicable language required under subpart L of this part and report any exceptions.
(g) Detailed testing of BOB batches. An auditor must review a detailed listing of BOB batches as follows:
(1) Select a representative sample of BOB batches from the batch reports obtained under paragraph (d) of this section.
(2) Obtain the volume documentation and laboratory analysis for each selected batch.
(3) Compare the reported volume for each selected batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.
(6) Determine each oxygenate type and amount that was required for blending with each selected batch.
(7) Confirm that each oxygenate type and amount included in the BOB hand blend agrees with the gasoline manufacturer's blending instructions for each selected batch and report any exceptions.
(8) Confirm that the gasoline manufacturer participates in the NFSP under § 1090.1405, if applicable.
(9)(i) For a blending manufacturer, confirm that the laboratory analysis includes test results for oxygenate content, if applicable, and distillation parameters (i.e., T10, T50, T90, final boiling point, and percent residue).
(ii) For a blending manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.
(h) Detailed testing of finished gasoline tenders. An auditor must review a detailed listing of finished gasoline tenders as follows:
(1) Select a representative sample of finished gasoline tenders from the listing of tenders obtained under paragraph (c) of this section.
(2) Obtain the associated PTD for each selected tender.
(3) Using a unique identifier, confirm that the correct PTDs are obtained for the selected tenders.
(4) Compare the volume on the listing for each selected tender to the associated PTD and report any exceptions.
(5) Confirm that the PTD associated with each selected tender contains all the applicable language required under subpart L of this part and report any exceptions.
(i) Detailed testing of finished gasoline batches. An auditor must review a detailed listing of finished gasoline batches as follows:
(1) Select a representative sample of finished gasoline batches from the batch reports obtained under paragraph (d) of this section.
(2) Obtain the volume documentation and laboratory analysis for each selected batch.
(3) Compare the reported volume for each selected batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.
(6)(i) For a blending manufacturer, confirm that the laboratory analysis includes test results for oxygenate content, if applicable, and distillation parameters (i.e., T10, T50, T90, final boiling point, and percent residue).
(ii) For a blending manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.
(j) Detailed testing of blendstock batches. In the case of adding blendstock to TGP or PCG under § 1090.1320(a)(2), an auditor must review a detailed listing of blendstock batches as follows:
(1) Select a representative sample of blendstock batches from the batch reports obtained under paragraph (d) of this section.
(2) Obtain the volume documentation and laboratory analysis for each selected batch.
(3) Compare the reported volume for each selected batch to the volume documentation and report any exceptions.
(4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.
(5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.
(6) For a blending manufacturer not required to measure oxygenate content, confirm that records demonstrate that the PCG or blendstock contained no oxygenate, no oxygenate was added to the final gasoline batch, and the blending manufacturer did not account for oxygenate added downstream under § 1090.710.
