How to Submit Attest Engagements Reports
Follow these steps to report.
STEP 1: Attest Auditors Must Register with EPA
Attest auditors must register their company in OTAQReg.
For more information, see: How to Register a New Company, Facility, or User for Part 80 Fuels Program.
STEP 2: Regulated Parties Must Associate with their Attest Auditor(s)
The regulated parties under 40 CFR part 80 and 40 CFR part 1090 must associate with their attest auditor(s) by submitting documentation to EPA demonstrating the association. This regulated party/attest auditor association must be completed by June 1, 2022.
- The association documentation must include the attest auditor’s company name and company ID and the regulated party’s company and facility ID numbers. To facilitate this association activity, EPA is providing a sample attest engagement association letter.
- Some regulated parties may have multiple attest auditors covering different facilities or aspects of the programs. The regulated party must submit a separate letter for each attest auditor.
For the sample attest engagement association letter, see: Attest Engagement Association Sample Letter Template (pdf) (April 2022, EPA-420-B-22-022)
STEP 3: Attest Auditor Users Must Have an Approved System Role to Submit Reports
The attest auditor must have a user that is registered and assigned the submitter role to submit attest engagement reports.
For more information, see: How to Become a Delegated User of a Registered Company in OTAQREG (pdf) (June 2018, EPA-420-B-18-032)
STEP 4: Determine Deadlines
Attest auditors must submit attest engagement reports by June 1.
Note: Attest engagement reports for obligated parties under the RFS program may have a different deadline. For more information, see: Reporting deadlines for Fuel Programs.
STEP 5: Read General Instructions for all Attest Engagements
Title 40 CFR part 1090 subpart S, and 40 CFR 80.1464 and 80.1475 contain attest engagement procedures and explain the qualifications of the attest auditor, applicable definitions, guidelines for sample sizes, and reporting and record retention requirements.
Attest auditors must include the following information in their attest engagement report:
- The four-digit EPA company ID and company name of the regulated party
- If the attest engagement report is specific to an individual facility (e.g., a gasoline refinery), include the five-digit EPA facility ID and facility name
EPA publishes updated registration information, including ID numbers, at Registered Companies and Facilities in Part 80 Fuel Programs.
STEP 6: Read Program-specific Instructions
In addition to the general instructions, each program has specific instructions. Attest auditors must conduct audits in accordance with the specific instructions outlined in the regulations.
For more information, click the tab above or go to: Program-specific instructions for attest engagements.
STEP 7: Attest Auditors Must Complete Form ATT0100
The attest auditor must complete the Attest Engagement Annual Summary Template ATT0100-ALT form (pdf) .
STEP 8: Attest Auditors Must Submit Form ATT0100 and Attest Engagement Reports
The attest auditor must submit all ATT0100 and attest engagement reports through EPA’s Central Data Exchange (CDX).
To submit a file electronically, read this user guide: User guides for OTAQDCFUEL in CDX.
Note: attest auditors may .zip multiple files for a single upload.