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The audit should be performed in accordance with the approved plan. However, the planning process does not end with the start of the execution phase. Rather, as implementation of the audit proceeds, unanticipated circumstances will often require that the plan be modified. Such changes should be documented, along with the reasons for them. If any changes alter significantly the methodology of the audit or the time or other resources required to carry it out, those changes should be reviewed and approved by the official, if any, who approved the original plan. Such approvals should be. | United States Environmental Protection Agency Enforcement and Compliance Assurance 2221-A EPA 300-B-00-006 March 2000 EPA Protocol for Conducting Environmental Compliance Audits of Storage Tanks under the Resource Conservation and Recovery Act EPA Office of Compliance Protocol for Conducting Environmental Compliance Audits of Storage Tanks under RCRA The statements in this document are intended solely as guidance to aid regulated entities in complying with the regulations. The guidance is not a substitute for reading the regulations and understanding all the requirements as it applies to your facility. This guidance does not constitute rulemaking by the U.S. EPA and may not be relied on to create a substantive or procedural right or benefit enforceable at law or in equity by any person. U.S. EPA may decide to update this guide without public notice to reflect changes in U.S. EPA s approach to implementing the regulations or to clarify and update text. To determine whether U.S. EPA has revised this document and or to obtain copies contact U.S. EPA s Center for Environmental Publications at 1 800 490-9198. Additional information regarding U.S. EPA Hotlines and further assistance pertaining to the specific rules discussed in this document can be found at the end of the Key Compliance Requirements located in Section II. The contents of this document reflect regulations issued as of March 12 2000. U.S. EPA would like to gratefully acknowledge the support of the U.S. Army Corps of Engineers Construction Engineering Research Laboratory CERL for providing suggestions for overall format of this document. The Office of Compliance at U.S. EPA gratefully acknowledges the contribution of U.S. EPA s program offices and the U.S. EPA s Office of General Counsel in reviewing and providing comment on this document. This document is intended solely for guidance. No statutory or regulatory requirements are in any way altered by any statement s contained herein. Protocol for Conducting