Document ID: EPA_FRDOC_0001-14005
Agency: epa
Document Type: Notice
Title: Forms and Procedures for Submitting Attest Engagements under Various Subparts
Posted Date: 2013-04-23T04:00Z

[Federal Register Volume 78, Number 78 (Tuesday, April 23, 2013)]
[Notices]
[Pages 23927-23928]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-09534]

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ENVIRONMENTAL PROTECTION AGENCY

[FRL-9804-1]

Forms and Procedures for Submitting Attest Engagements Under 
Various Subparts

AGENCY: Environmental Protection Agency (EPA).

ACTION: Notice.

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SUMMARY: EPA's Office of Transportation and Air Quality (OTAQ) is 
announcing that attest engagements reports due on or after May 8, 2013 
must be submitted via EPA's Central Data Exchange (CDX). The substance 
of the attest engagement report itself is unchanged. EPA is switching 
to all-electronic reporting using the Central Data Exchange (CDX) 
because it is simple, cost effective, and efficient. As of May 8, 2013, 
parties will no longer be permitted to submit attest engagements via 
any method but CDX. This notice affects parties subject to attest 
engagement requirements of fuels programs, including reformulated 
gasoline, anti-dumping, gasoline sulfur, benzene content, and the 
renewable fuel standard.

DATES: The attest engagement procedures described in this notice are 
effective starting with attest engagements due or submitted to EPA on 
or after May 8, 2013.

FOR FURTHER INFORMATION CONTACT: Scott Christian, Environmental 
Engineer, Environmental Protection Agency, 1200 Pennsylvania Avenue NW. 
(6406J), Washington, DC 20460; telephone number: 202-343-9498; fax 
number: 202-343-2800; email address: support.com">support@epamts-support.com.

SUPPLEMENTARY INFORMATION: 

I. Does this notice apply to me?

    This action affects regulated parties who submit attest engagements 
to EPA under various 40 C.F.R. Part 80 programs, including the 
reformulated gasoline, anti-dumping, gasoline sulfur, and benzene 
programs, and the renewable fuel standard. The specific programs and 
forms affected are discussed in Section III--What Reports Must Be 
Submitted via CDX? Reports due or submitted to EPA on or after May 8, 
2013 must be submitted to the OTAQ Fuels Reporting System via the EPA 
Central Data Exchange (CDX). As of that date, regulated parties will no 
longer be permitted to submit attest engagements by any method other 
than CDX (e.g. EPA will no longer accept reports sent by mail). This 
notice also affects the resubmission of any attest engagement report to 
EPA, if the resubmission occurs on or after May 8, 2013. If you have 
further questions regarding the applicability of this action to a 
particular party, please contact the person listed in FOR FURTHER 
INFORMATION CONTACT.

II. Why is EPA switching to all-electronic submission of attest 
engagements using CDX?

    The Central Data Exchange (CDX) enables fast, efficient, and secure 
submission of data to EPA. The EPA Administrator designated CDX in the 
Cross-Media Electronic Reporting Regulation (CROMERR), 40 CFR part 3, 
published in the Federal Register on October 13, 2005 (70 FR 59848) 
(FRL-7977-1). CROMERR provides the legal framework for electronic 
reporting under EPA's regulations, and requires any regulated entity 
that submits electronic documents directly to EPA to use CDX or an 
alternative system designated by the Administrator. CDX provides a 
single, centralized point of access for regulated entities to submit 
information electronically to EPA; and ensures the legal dependability 
of electronically submitted documents and provide a secure environment 
for data exchange.
    Among the advantages offered by CDX are the following features, 
which will improve submission and handling of attest engagements 
required under various 40 CFR Part 80 fuels programs. CDX allows 
parties to:
     Submit data through one centralized and secure point of 
access;
     Receive confirmation from EPA when submissions are 
received;
     Identify and download a copy of record of what was 
submitted
     Submit data in a variety of formats including Excel and 
flat-file; and
     Reduce costs associated with submitting and processing 
data submissions.
     EPA does not charge the regulated party to set up a CDX 
account.
    All active regulated parties subject to 40 CFR Part 80 already have 
CDX accounts and EPA's reporting forms and procedures already specify 
the submission of compliance reports using CDX. However, to date we 
have only permitted the submission of attest engagement reports by 
mail. Attest engagement reports due or submitted on or after May 8, 
2013, may not be submitted by mail, and must be submitted using CDX.
    There are several reasons for eliminating alternative submission 
options. Physical media such as paper, CDs, and diskettes submitted to 
EPA via postal mail is irradiated for security reasons, and is often 
damaged as a result. This type of damage cannot occur with a CDX 
transmission. Storing paper and physical media associated with attest 
engagements requires a significant amount of secure storage space. With 
CDX, no superfluous paper record or physical object requiring special 
storage is generated by the submitter. EPA is able to more quickly and 
efficiently process reports received through CDX, and the amount of 
paper and physical media that must be utilized, reviewed, stored, and 
eventually archived, is greatly reduced. Costs associated with physical 
storage are also reduced.
    EPA believes there is no reason to provide for alternatives to CDX 
and that exclusive use of CDX will increase efficiency and lower the 
costs associated with the submission and processing of attest 
engagements. It will also enhance the availability and integrity of 
information stored in our compliance database. Attest engagement 
reports are generally not publicly available (since they often contain 
information claimed as confidential business information by the 
submitter), but the data must be made available to EPA program and 
enforcement personnel. By utilizing CDX, information is entered into 
our compliance database and available for use much more quickly. By 
fully utilizing CDX, we expect not only

[[Page 23928]]

enhanced availability, but enhanced data integrity as well. Parties 
using CDX are able to submit data in common file formats (including 
portable document format).
    Requirements for submission of attest engagement reports via CDX 
are consistent with EPA, and government-wide, efforts to encourage 
secure electronic reporting and reduce costs associated with the 
processing and storage of paper formats and accompanying physical 
media. Since all active reporting parties already have CDX accounts and 
all other quarterly and annual compliance reports for these programs 
are required to be submitted via CDX we no longer believe attest 
engagement reports should be physically mailed to EPA. Any party 
requiring a new CDX account may set up an account at http://cdx.epa.gov/epa_home.asp.

III. What reports must be submitted via CDX?

    Attest engagement reports submitted in accordance with 40 CFR Part 
80, subparts D, E, F, H, J, L and M (including, but not limited to 
those attest engagement reports required under 40 CFR 80.125 through 
80.130, 80.415, 80.1035, 80.1356 and 80.1464.) must be submitted via 
CDX, starting with reports due on or after May 31, 2013.

IV. Useful References

    The following Web pages provide information about CDX and provide 
information, instructions, and tutorials to assist parties in 
submitting reports to EPA:

 General Information about the EPA Central Data Exchange 
(CDX)--https://cdx.epa.gov/About/AboutRegulation
 Submitting Reports--Central Data Exchange--http://www.epa.gov/otaq/fuels/reporting/cdx.htm
 Office of Transportation and Air Quality (OTAQ)--DCFUEL 
Registration Quick Start Guide (PDF)--http://www.epa.gov/otaq/regs/fuels/420b11028b.pdf
 Office of Transportation and Air Quality (OTAQ) DCFUEL User 
Guide (PDF)--http://www.epa.gov/otaq/regs/fuels/420b11027b.pdf
 Office of Transportation and Air Quality (OTAQ) DCFUEL 
Submission Quick Start Guide (PDF)--http://www.epa.gov/otaq/regs/fuels/420b11029.pdf
 DCFUEL On-Line Reporting Tutorial--http://www.epa.gov/otaq/fuels/reporting/dcfuelstutorial/dcfuels.htm

List of Subjects

    Environmental protection; Administrative practice and procedure; 
Air pollution control; Confidential business information; Diesel fuel; 
Fuel additives; Gasoline; Imports; Motor vehicle pollution; Reporting 
and recordkeeping requirements; Attest engagements; Agreed upon 
procedures reports.

    Dated: April 3, 2013.
Byron J. Bunker,
Director, Compliance Division, Office of Transportation and Air 
Quality.
[FR Doc. 2013-09534 Filed 4-22-13; 8:45 am]
BILLING CODE 6560-50-P