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ANSWER: No. Ethanol is not a listed hazardous substance, and would be reportable <br />only by virtue of its characteristic of ignitability. However, ignitable liquids are defined <br />in 40 CFR 261.21 as "a liquid, other than an aqueous solution containing less than 24 <br />percent alcohol by volume and (having) a flash point less than 140 degrees Fahrenheit..." <br />42. QUESTION: In regard to reporting isopropyl alcohol, explain "qualified: Only if it is <br />being manufactured by the strong process." <br />ANSWER: This is a technical term applicable only to the manufacturing process of the <br />chemical. However, isopropyl alcohol used in manufacturing is reportable as a <br />characteristic substance if it meets all other reporting requirements. <br />43. QUESTION: Our company has a pH balancing system and the quantity of chemicals <br />eliminated through treatment at the facility is unknown. How should we report? <br />ANSWER: Businesses are not required to take extra steps -- additional measurements, <br />research, purchase of new equipment, etc. -- to gather information not already available <br />to them. Instead, when specific information is not available, businesses are expected to <br />use the priority system M >C >E >O described in the Tracking Instructions. You may wish <br />to make inquiries of your trade association for helpful information, if that will make your <br />estimation work easier. As a last resort, the best engineering judgment of the business is <br />acceptable. However, businesses are expected in all cases to document their methodology <br />for arriving at the figures they report, and to make that information available to an auditor <br />upon request. Businesses are expected to follow any suggestions the auditor may make <br />for using information already available to them to arrive at more accurate figures. <br />44. QUESTION: How important are you going to make output accounting? What happens to <br />the chemical and where to account for it may amount to an uneducated guess. When the <br />auditor does not agree, or perhaps has better knowledge, and finds fault with the output <br />reporting, how will these errors be handled? <br />ANSWER: Total outputs must equal total inputs for each chemical reported. As stated <br />above, businesses are expected to use the best methodology available to them -- without <br />taking steps to gather information not readily available -- in calculating and reporting <br />inputs and outputs. Best engineering judgment may be used if no better methodology is <br />available. Persons engaged in the business are regarded as best able to determine correct <br />input and output types and amounts. However, an auditor may suggest other <br />methodologies that may increase accuracy. <br />The Toxics Board has stated that it is the intent of the Toxics Board to assist companies <br />in their efforts to comply with the law. Companies that make an honest and conscientious <br />effort to comply with the law and that work with the Toxics Board to continually improve <br />the quality of their reporting are unlikely to face enforcement actions. Blatant disregard <br />-67- <br />