(a) Full verification is required at least
once every three reporting years for reporters subject to third-party
verification under subsection (1)(b) through (d) of this section. The first
year of third-party verification for a reporter subject to third-party
verification under subsection (1)(b) through (d) of this section must be full
verification. A person required to conduct third-party verification under
subsection (1)(b) through (d) of this section may choose to obtain less
intensive verification services for the remaining two years in the three-year
period as long as:
(i) No year in the
three-year period has an adverse verification statement;
(ii) The third-party verifier can provide
findings with a reasonable level of assurance;
(iii) There has not been a change in the
third-party verifier;
(iv) There
has not been a change in operational control of the reporter; and
(v) There has not been a significant change
in sources or emissions. A difference in emissions of greater than 25 percent
relative to the preceding year's emissions is considered significant unless
that change can be directly shown to result from a verifiable change in product
data.
(b) Full
verification. A full verification report must be in a format specified by
ecology and contain:
(i) Documentation
identifying the reporter reporting emissions and the scope of emissions
verified in the report.
(ii)
Documentation identifying the third-party verifier, including all relevant
information about the third-party verifier in subsection (7)(a) of this section
and the names, roles, and sector specific qualifications (if any) of all
individuals working on the verification report.
(iii) Documentation demonstrating and
certifying that the requirements of subsection (7)(b) and (c) of this section
have been met.
(iv) A verification
plan that details the data and methodologies used to verify the annual GHG
report and schedule describing when the verification services occurred. This
must include a sampling plan that describes how the third-party verifier
prioritized which emissions to verify and a summary of the data checks used to
determine the reliability of the annual GHG report. Full verification requires
a more complete sampling of data and additional data checks than less intensive
verification. At a minimum, data checks for a full verification must include
the following:
(A) Tracing data in the
emissions data report to its origin;
(B) Reviewing the process for data
compilation and collection;
(C)
Recalculating emission estimates to check original calculations;
(D) Reviewing calculation methodologies used
by the reporter for conformance with this chapter; and
(E) Reviewing meter and fuel analytical
instrumentation measurement accuracy and calibration for consistency with the
requirements of this chapter.
(v) Documentation of the third-party
verifier's review of reporter operations to identify applicable GHG emissions
sources and product data. Any applicable GHG emissions sources or product data
not included in the annual GHG report must be identified. The third-party
verifier must also ensure that the reported current NAICS code(s) accurately
represents the activities on-site.
(vi) Documentation of any corrections made to
the annual GHG report.
(vii)
Documentation supporting the third-party verifiers' findings evaluating if the
annual GHG report is compliant with the requirements in subsection (3) of this
section. This must include a log of any issues (if any) identified in the
course of verification, their potential impact on the quality of the annual GHG
report, and their resolution.
(viii) The individuals conducting the
third-party verification must certify that the verification report is true,
accurate, and complete to the best of their knowledge and belief.
(ix) Information about the required on-site
visit, including date(s) and a description of the verification services
conducted on-site. At least one accredited verifier in the verification team,
including the sector specific verifier, if applicable, must at a minimum make
one site visit, during each year full verification is required. The third-party
verifier must visit the headquarters or other location of central data
management when the reporter is a supplier or electric power entity. During the
site visit, the third-party verifier must:
(A)
Confirm that all applicable emissions are included in the annual GHG
report.
(B) Check that all sources
specified in the annual GHG report are identified appropriately.
(C) Review and understand the data management
systems used by the owners or operators to track, quantify, and report GHG
emissions and, when applicable, product data and fuel transactions. The
third-party verifier must evaluate the uncertainty and effectiveness of these
systems.
(D) Interview key
personnel.
(E) Make direct
observations of equipment for data sources and equipment supplying data for
sources determined to be high risk.
(F) Assess conformance with measurement
accuracy, data capture, and missing data substitution requirements.
(G) Review financial transactions to confirm
fuel, feedstock, and product data, and confirming the complete and accurate
reporting of required data such as reporter fuel suppliers, fuel quantities
delivered, and if fuel was received directly from an interstate
pipeline.
(c)
Less intensive verification. A less intensive verification report must be in a
format specified by ecology and meet the requirements of subsection (4)(b)(i)
through (viii) of this section. Less intensive verification of an annual GHG
report allows for less detailed data checks and document reviews of the annual
GHG report based on the analysis and risk assessment in the most current
sampling plan developed as part of the most current full verification. Persons
subject to third-party verification under subsection (1)(a) through (d) of this
section must, at a minimum, conduct less intensive verification for any year
full verification is not conducted.