Current through Register Vol. 63, No. 3, March 1, 2024
(1) Verification
statement. The verification body must complete a verification statement(s) upon
completion of verification services, provide its statement to the responsible
entity, and submit its statement to DEQ by the applicable verification deadline
specified under OAR 340-272-0100(3). Each positive, qualified positive, or
adverse verification statement must describe the findings of the verification;
and
(a) For every qualified positive
verification statement, the verification body must explain the nonconformances
contained within the report or fuel pathway application and cite the
sections(s) in OAR chapter 340, division 215, or OAR chapter 340, division 253,
as applicable, that corresponds to the nonconformance and why the
nonconformances do not result in a material misstatement; and
(b) For every adverse verification statement,
the verification body must explain all nonconformances or material
misstatements leading to the adverse verification statement and cite the
sections(s) in OAR chapter 340, division 215, or OAR chapter 340, division 253,
as applicable, that corresponds to the nonconformance(s) and material
misstatement(s).
(2)
Independent review. The verification body must have the verification services
and findings of the verification team independently reviewed by an independent
reviewer before each verification statement is completed. The independent
reviewer must be employed by the verification body and must be a lead verifier
not involved in verification services for the responsible entity during that
reporting year or for that fuel pathway application period, but does not need
to be a sector specific verifier. The independent reviewer must:
(a) Serve as a final check on the
verification team's work to identify any significant concerns, including:
(A) Errors in planning;
(B) Errors in data sampling; and
(C) Errors in judgment by the verification
team that are related to the draft verification statement;
(b) Maintain independence from the
verification services by not making specific recommendations about how the
verification services should be performed; and
(c) Review documents applicable to the
verification services provided, and identify any failure to comply with
requirements of this division, OAR chapter 340, division 215, OAR chapter 340,
division 253, and with the verification body's internal policies and procedures
for providing verification services, as applicable. The independent reviewer
must concur with the verification findings before the verification body issues
the verification statement.
(3) As part of completing verification
services, the verification body must:
(a)
Provide the responsible entity with the following:
(A) A detailed verification report, that must
at a minimum include:
(i) A list of all
verification team members that provided verification services, including
identification of verifiers, lead verifiers, sector specific verifiers,
verifiers in training and the independent reviewer;
(ii) A detailed description of the facility
or entity including all data sources and boundaries;
(ii) A detailed description of the accounting
procedures and data management systems, including data acquisition, tracking,
and emissions calculation, as applicable;
(iii) The verification plan;
(iv) The detailed comparison of the data
checks conducted during verification services;
(v) The log of issues identified in the
course of verification services and their resolution;
(vi) Any qualifying comments on findings
during verification services;
(vii)
Findings of omissions, discrepancies, and misreporting, and the material
misstatement calculations required under OAR 340-272-0450, OAR 340-272-0455, or
OAR 340-272-0460, as applicable; and
(viii) For CFP reports submitted under OAR
chapter 340, division 253, a detailed description of entities in the supply
chain contributing CI parameters; and
(B) The verification statement(s);
and
(b) Have a final
discussion with the responsible entity explaining the verification team's
findings, and notify the responsible entity of any unresolved issues noted in
the issues log before the verification statement is
finalized.
(4)
Attestations in the verification statement. The verification statement must
contain the following attestations:
(a) The
verification body must attest whether it has found the submitted report or fuel
pathway application to be free of material misstatement, and whether the report
or fuel pathway application is in conformance with the requirements of this
division, OAR chapter 340, division 215, and OAR chapter 340, division 253, as
applicable;
(b) The lead verifier
on the verification team must attest that the verification team has carried out
all verification services as required by this division; and
(c) The lead verifier that has performed the
independent review of verification services and findings must attest to their
independent review on behalf of the verification body and their concurrence
that the findings are true, accurate, and complete.
(5) Procedures for potential adverse
verification statement and petition process.
(a) Before the verification body submits an
adverse verification statement to DEQ, the verification body must notify the
responsible entity of the potential of an adverse verification statement, and
the responsible entity must be provided at least 14 calendar days to make
modifications to correct any material misstatements or nonconformance found by
the verification team. When a verification body has provided notification to a
responsible entity under this subsection:
(A)
The responsible entity must make modifications to correct any material
misstatements or nonconformance found by the verification team;
(B) The modified report and verification
statement must be submitted to DEQ before the applicable verification deadline
specified in OAR 340-272-0100(3), even if the responsible entity makes a
request to DEQ according to subsection (b); and
(C) The verification body must provide notice
to DEQ of the potential for an adverse verification statement at the same time
it notifies the responsible entity, and include in its notice to DEQ the
current issues log.
(b)
When a verification body has provided notice under subsection (a) and the
responsible entity and the verification body cannot reach agreement on
modifications that result in a positive or qualified positive verification
statement because of a disagreement on the requirements of this division, the
responsible entity may petition DEQ before the verification deadline and before
the verification statement is submitted to make a final decision as to the
verifiability of the submitted report or fuel pathway application. When the
responsible entity files such petition with DEQ:
(A) The responsible entity must submit all
information it believes is necessary for DEQ to make a determination with its
petition;
(B) The responsible
entity and the verification body must submit to DEQ within ten calendar days
any additional information requested by DEQ;
(C) DEQ will review the information submitted
and, based on the requirements of this division and that information, will make
a determination on whether modifications are necessary in order for the
verification body to issue a positive or qualified positive verification
statement, or if such a statement could be issued without modifications;
and
(D) DEQ will notify both the
responsible entity and the verification body of its
determination.
Statutory/Other Authority: ORS
468.020,
468A.050,
468A.266,
468A.271,
468A.277 & 468A.280
Statutes/Other Implemented: ORS
468A.010,
468A.015,
468A.050,
468A.265 through
468A.277 &
468A.280