B.C. Ministry of Environment
Climate Investment Branch
Validation Report, Cover Letter and Statement of Assurance
Template
November 2014
Visit the Climate Investment Branch web page for more information
Validation Report
Project Plan Title:
Project Proponent:
Document Prepared For:
[Name, Address, Contact]
Document Prepared by:
[Name, Address, Contact]
Date:
[month, day, year]
[Reference/Project/Number]
[Grey text within square brackets [] provides explanatory text. However, validation bodies should refer to
the Regulation and the guidance documents provided on the Climate Investment Branch website to
ensure requirements are met.
Please ensure that all fields are completed and that explanatory text is deleted prior to submission.
Note - Electronic records management:
1. Documents submitted electronically to the Climate Investment Branch must use the following file
name format: Validation Report-[Project Name]-[Name of Verification Body]-[month-day-year]
2. This document file name must be included as a footnote on all pages of the Validation Report
along with the page number. Right click the file name in the footer to update this field or see MS
Word help “Add or update the file name to the footer”.]
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TABLE OF CONTENTS
1
VALIDATION REPORT – COVER LETTER ............................................................................................. 4
2
VALIDATION REPORT – STATEMENT OF ASSURANCE ......................................................................... 6
3
3.1
3.2
3.3
3.4
3.5
3.6
3.7
VALIDATION REPORT – CONTENT .................................................................................................... 8
INTRODUCTION / VALIDATION OBJECTIVE........................................................................................... 8
VALIDATION BODY ............................................................................................................................. 9
EMISSION OFFSET PROJECT DETAILS ................................................................................................. 11
GHG ASSERTION .............................................................................................................................. 12
VALIDATION METHODOLOGY ........................................................................................................... 13
SUMMARY OF VALIDATION RESULTS ................................................................................................ 15
IDENTIFIED DISCREPANCIES AND RESOLUTIONS ................................................................................ 19
4
APPENDIX A: VALIDATION PLAN.................................................................................................... 20
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1 VALIDATION REPORT – COVER LETTER
[Project Proponent]
[Project Proponent’s Address]
[City], BC [Postal Code]
[Date]
Dear [Project Proponent],
Validation Body Qualifications
[Validation Body] maintains an accredited business management system consistent with ISO
14065 for the validation of [sectoral scope of the Project Plan] projects. [Validation Body]’s
accreditation number is [Accreditation Number] issued by [Accreditation Body].
-or[Validation Body] maintains a business management system undergoing ISO 14065 accreditation
with [Accreditation Body] for validation of [sectoral scope of Project Plan] projects. This
validation was conducted in conjunction with a witness audit by [Witness Auditor] from
[Accreditation Body].
Validation Team Qualifications
[Validation Body]’s validation team was comprised of individuals with the education,
experience, accreditation, professional designation, knowledge, and competency in the project’s
sectoral scope to validate the Project Plan. The validation team consisted of individuals with the
following qualifications:
[Position on the Validation Team]: [Validator’s Name, Title]
[Qualifications including the validator’s educational background, experience in validating
projects in the project’s sectoral scope, accreditation and training, professional designation, and
knowledge and competency within the project’s sectoral scope]
[Position on the Validation Team]: [Validator’s Name, Title]
[Qualifications including the validator’s educational background, experience in validating
projects in the project’s sectoral scope, accreditation and training, professional designation,
knowledge and competency within the project’s sectoral scope]
[Include the above information for each additional member of the validation team]
Independence and Conflict of Interest
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[Validation Body] and the validation team have avoided any actual or potential conflicts of
interest with [Project Proponent] and the intended users of the GHG assertions in the Project
Plan. The parties involved in the validation of the Project Plan were not, in any way, involved in
GHG consultancy services for the development of [Project Name]. To ensure independence and
avoid conflicts of interest [Validation Body] requires [description of procedures or policies the
validation body implements to ensure independence and conflict of interest].
Quality Assurance and Quality Control
[Validation Body] maintains an accredited business management system designed to ensure
quality assurance and quality control consistent with ISO 14065. To ensure compliance with ISO
14065 [Validation Body] requires [description of procedures or policies the validation body
implements to ensure compliance with ISO 14065].
Record Keeping and Data Management
[Validation Body] maintains an accredited record keeping and data management system
consistent with ISO 14065. To ensure compliance with ISO 14065 [Validation Body] requires
[description of procedures or policies the validation body implements to ensure compliance with
ISO 14065, the location of the records and data and the time period the data will be maintained
for].
Sincerely,
[Validator’s Signature]
[Validator’s Name]
[Position]
Authorized on behalf of [Validation Body]
[Address]
[City], [Province/State] [Postal/Zip Code], [Country]
[Date]
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2 VALIDATION REPORT – STATEMENT OF ASSURANCE
[Project Proponent] engaged [Validation Body] to validate the [Project Name] Project Plan dated
[Month, Day, Year] submitted by [Project Proponent] for the [Project Name] Offset Project (the
Project) located [Project Location]. The Project Plan describes emission [reductions or removals]
occurring from [brief description of the project activities]. The Project Plan estimates that the
Project will result in a total net reduction of [XXX] tonnes of carbon dioxide equivalent (tCO2e)
over the [# of years (maximum of 10 years, with the exception of forestry projects, which have a
maximum validation period of 25 years)]-year validation period from [Month, Day, Year] to
[Month, Day, Year].
In this work, [Project Proponent] was responsible for the preparation of the Project Plan in
accordance with the British Columbia Emission Offsets Regulation (the Regulation). This
responsibility included the design, implementation and maintenance of internal control relevant
to the preparation of a Project Plan that is free from material misstatement, whether due to error,
omission or misrepresentation. This responsibility included the development of the Project Plan,
which encompasses the collection of data, performance of calculations and presentation of
information.
As an independent validation body, [Validation Body] was responsible for planning and
executing the validation in order to deliver an opinion as to whether the Project Plan is presented
fairly and in accordance with the validation criteria as specified by the Regulation. [Validation
Body] is accredited by a member of the International Accreditation Forum (IAF), in accordance
with ISO 14065 (Accreditation ID #[XXXX]) for greenhouse gas (GHG) validation. [Validation
Body] is also accredited under the [applicable sectoral scope] and is therefore eligible under the
Regulation to complete the validation of the Project.
The validation criteria require that the validation be planned and executed in a manner that could
enable the validation body to reach a reasonable level of assurance about whether the assertion(s)
in the Project Plan are materially correct and are a fair and reasonable representation of the
project’s estimated GHG reductions and removals enhancements.
Based on the procedures undertaken and described in this report, the Project’s estimated GHG
emission reductions and removal enhancements for the validation period [month, day, year] to
[month, day, year] are free from material discrepancies, are a fair and reasonable representation of
the Project’s expected GHG reductions in accordance with the validation criteria specified by the
Regulation, in all material respects, and are substantiated by sufficient and appropriate evidence.
This independent reasonable validation report and statement is intended for [Project Proponent],
and Climate Investment Branch (CIB).
[Lead Validator’s Signature]
[Lead Validator’s Name]
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[Position]
Authorized on behalf of [Validation Body]
[Address]
[City], [Province/State] [Postal/Zip Code], [Country]
[Phone Number]
[Date]
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3 VALIDATION REPORT – CONTENT
3.1 INTRODUCTION / VALIDATION OBJECTIVE
The objective of the validation was to evaluate key assertions, data sources, methods, and
procedures described in the [Project Name] Project Plan dated [Month, Day, Year] in accordance
with validation criteria under the British Columbia Emission Offsets Regulation (the Regulation)1
and the following:


[Identify applicable protocol documents, version and date]; and
ISO 14064:2007 – Part 2 Greenhouse Gases: Specification with guidance at the project
level for quantification, monitoring and reporting of greenhouse gas emission reductions
or removal enhancements (ISO 14064:2007 Part 2).
[Validation Body] considers completeness, relevance, conservativeness, consistency, accuracy,
and transparency as criteria to facilitate the assessment of whether the Project Plan and estimated
greenhouse gas (GHG) assertion(s) are presented fairly and substantiated by sufficient and
appropriate evidence.
The following validation report describes the scope of the engagement and the validation
procedures for the Project. The report includes the techniques and processes used to test the
GHG information and associated assertions, along with any additional information used in
validation. The validation was conducted in accordance with ISO 14064:2007 Part 3, ISO
14065:2013 and the Regulation.
A copy of the final Validation Plan is provided in Appendix B. The activities described therein
were executed during the course of the validation. The sampling plan, a subset of the validation
plan, is outlined along with the final results in Section 3.6 of this report. The Validation
Statement is included in Section 2.0.
1
Relavant guidance documents can be found on the Climate Investment Branch web page.
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3.2 VALIDATION BODY
General Information
Validation Body
[Validation Body Name]
Contact Information
[Name]
[Title of Lead Validator]
[Address]
[Phone]
[Email]
Accreditation Agency
[Accreditation Agency]
Accreditation ID
[ID#]
Scope of Accreditation
[Identify Scope(s) Validation Body is accredited to.]
Date Accreditation Expires
[month, day, year]
Statement of Compliance
with the Regulation
[Describe how the Validation Body is in compliance with the
Regulation]
Validation Body Team
Lead Validator
Independent Peer Reviewer
Technical Expert
Validator(s)
[Lead Validator’s Name], [Title]
[Qualifications including the lead validator’s educational background,
experience in validating projects in the project’s sectoral scope,
accreditation and training, professional designation, knowledge and
competency within the project’s sectoral scope]
[Peer Reviewer’s Name], [Title]
[Qualifications including the peer reviewer’s educational background,
experience in validating/verifying projects in the project’s sectoral
scope, accreditation and training, professional designation, knowledge
and competency within the project’s sectoral scope]
[Technical Expert’s Name], [Title]
[Qualifications including the technical expert’s educational background,
experience in validating/verifying projects in the project’s sectoral
scope, accreditation and training, professional designation, knowledge
and competency within the project’s sectoral scope]
[Validator’s Name], [Title]
[Qualifications including the validator’s educational background,
experience in validating projects in the project’s sectoral scope,
accreditation and training, professional designation, knowledge and
competency within the project’s sectoral scope]
Independence/Impartiality
Assessment of Conflict of
Interest (COI)
[Validation Body] and the validation team have avoided any actual or
potential conflicts of interest with [Project Proponent] and the
intended users of the GHG assertions in the Project Plan. The parties
involved in the validation of the Project Plan were not, in any way,
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involved in GHG consultancy services for the development of [Project
Name] Offset Project. To ensure independence and avoid conflicts of
interest [Validation Body] implements [description of procedures or
policies the Validation Body implements to ensure independence and
to mitigate conflict of interest]. [Validation Body should also identify if
there is a COI and how it was mitigated]
Quality Assurance/Controls
Quality Assurance and
Quality Control
Record Keeping and Data
Management
To ensure compliance with ISO 14065 [Validation Body] requires
[description of procedures or policies the validation body implements
to ensure compliance with ISO 14065].
To ensure compliance with ISO 14065 [Validation Body] requires
[description of procedures or policies the validation body implements
to ensure compliance with ISO 14065, the location of the records and
data and the time period the data will be maintained for].
Other Considerations
Intended User
This report has been prepared for the [Project Proponent] and the BC
Ministry of Environment Climate Investment Branch (CIB) for the
express purpose of facilitating the creation of emission offsets under
the British Columbia Emission Offsets Regulation (B.C. Reg. 393/2008).
Limitation of Liability
[Validation Body to insert limitation of liability clause here]
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3.3 EMISSION OFFSET PROJECT DETAILS
General Information
Project Name
Project Contact
Project Location
[Project Name]
[Name]
[Title]
[Address]
[Phone]
[Email]
[Identify project location. Include project coordinates (latitude and
longitude or similar). Reference appendix as applicable (if there are
many project locations).]
Project Overview
Applicable Project Plan
Project Plan dated [Month, Day, Year]
Project Start Date
[month, day, year]
Validation Period
[month, day, year] to [month, day, year]
Applicable Quantification
Protocol (Version & Date)
[Identify applicable protocols and modules, versions and dates]
Applicable Project Scope
[Identify accredited scope applicable to project sector]
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3.4 GHG ASSERTION
[For each year, enter in the estimated baseline, project, leakage and net reductions removals in the
table below. As needed, add additional column(s) for any discount or leakage values.]
Projected Project
Reporting Period
(MM-DD-YYYY to MMDD-YYYY)
Baseline Emissions or
Removals
(t CO2e)
Project Emissions or
Removals
(t CO2e)
Net Emission Reductions
or Removals
(t CO2e)
Total
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3.5 VALIDATION METHODOLOGY
Validation Methodology
Validation Standard(s)
14064:2007 Part 3, and ISO 14065:2013
•
Validation Criteria
Level of Assurance
Validation Scope
Materiality
The British Columbia Emission Offsets Regulation (B.C. Reg.
393/2008);
•
[Identify applicable protocol documents, version and date]; and
•
ISO 1406:2007 – Part 2 Greenhouse Gases: Specification with
guidance at the project level for quantification, monitoring and
reporting of greenhouse gas emission reductions or removal
enhancements (ISO 14064:2007 Part 2).
The validation criteria require the validator to conduct sufficient
procedures to deliver a reasonable level of assurance. The validation was
planned and executed accordingly.
The validation covers [describe the key project activities] and the
equivalent tonnes of carbon dioxide (tCO2e) emissions from the following
greenhouse gases specified by the Regulation that are relevant to the
project:
[List relevant project greenhouse gases (i.e. carbon dioxide (CO2),
methane (CH4), nitrous oxide (N2O), sulphur hexafluoride (SF6),
hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs).]
[Identity threshold and justification for material errors, omissions or
misrepresentations]
Validation Procedures
Validation Procedures
[Describe the validation procedures, including risk assessment and the
sampling plan used for undertaking the validation. Procedures need to
connect to risks identified by the validator. Include a description of the
sampling approach, important assumptions and justification of the
chosen approach. These need to be described in sufficient detail to
understand how the validation was done.]
Risk Assessment
[Describe outcomes of the risk assessment process.]
Document Review
Site / Office Visits
Interviews
[Describe how the validation was performed as an audit where the
project description and any supporting documents were reviewed, crosschecked and compared with the Regulation. Identify how this reduced
audit risk.]
[Describe the methods and objectives for any site/office visits performed.
Include in the description details of all project activity locations visited,
the physical and organisational aspects of the project inspected, the
dates when such site/office visits took place and the rationale for
selection. Identify how the site visits reduce/mitigate audit risk.]
[Describe the interview process and identify personnel, including their
roles, that were interviewed and/or provided information additional to
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that provided in the project description. Where additional information or
documentation was provided please and append and/or describe.]
Schedule of Validation Activities
Validation Planning &
Review
[Insert dates]
Site and Office Visits
[Insert dates]
Validation Finalization &
Reporting
[Insert dates]
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3.6 SUMMARY OF VALIDATION RESULTS
A summary of the key findings from the validation is provided in the table below. Details on the
identified discrepancies and resolutions are provided in Section 3.7.
[Note that the procedures in the table below are suggestions only and should be considered the bare
minimum requirements.
Provide a summary for each parameter, including the issues raised, the response(s) provided by the
Project Proponent, and the final conclusions and any resulting changes to project documents. Identify
whether the parameter is:
• Satisfactory,
• Immaterial/Material
• Qualitative/Quantitative Discrepancy]
Validation Assessment
Parameter
Result
Procedures
[Identify, discuss and justify conclusions
regarding the following:
• Project type, technologies and measures
implemented, and eligibility of the project.
• Project start date.
[Describe the procedure(s)
• Project validation period.
Project Eligibility
• Project scale and estimated GHG emission
undertaken for the parameter]
reductions or removals.
• Project location.
• Conditions prior to project initiation.
• For Program of Activities projects: Eligibility
criteria for project activities and their
documentation requirements.
[Identify, discuss and justify conclusions
regarding the following:
• Project proponent and other entities
involved in the project.
• Right of use.
[Describe the procedure(s)
Demonstration of
• Emissions trading programs and other
Ownership
undertaken for the parameter]
binding limits.
• Other forms of environmental credit
sought or received and eligible to be
sought or received.
• Participation under other GHG programs
• Rejection by other GHG programs.]
[Identify,
discuss and justify conclusions
[Describe the procedure(s)
Determination of
regarding the following:
Sources, Sinks and
undertaken for the parameter]
• Reasonableness of identified sources, sinks
Reservoirs
and reservoirs.
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Parameter
Selection of the
Baseline Scenario
Conservativeness of
GHG Assertion
Estimate
Project Justification
Validation Assessment
Procedures
[Describe the procedure(s)
undertaken for the parameter]
[Describe the procedure(s)
undertaken for the parameter]
[Describe the procedure(s)
undertaken for the parameter]
Application of
Quantification
Protocol to Project
[Describe the procedure(s)
undertaken for the parameter]
Assessment of NonPermanence
Justification
[Describe the procedure(s)
undertaken for the parameter]
Result
• Selection, justification and exclusion of
sinks, sources and reservoirs as it relates to
baseline and project scenarios.]
[Identify, discuss and justify conclusions
regarding the following:
• Identification of potential baseline
scenarios.
• Selection and justification of baseline
scenario.]
[Identify, discuss and justify conclusions
regarding the following:
• Adherence to regulatory requirements.
• Quantification and re-performance of
baseline and project emissions.
• Quantification and re-performance of
leakage (if applicable).
• Assessment and reasonableness of
uncertainties associated with the
calculation of emissions.
• Assessment and justification of
methodology deviations.]
[Identify, discuss and justify conclusions
regarding the following:
• The credibility of each barrier identified in
the barrier analysis (if applicable).
• The suitability of the benchmark used for
investment analysis (if applicable).
• Appropriateness of data, parameters or
arguments used to justify how obstacles to
the project were overcome or partially
overcome.]
[Identify, discuss and justify conclusions
regarding the following:
• Applicability of the methodology.
• Selection and justification for use of
protocol’s modules and/or conditions.
• Compliance with protocol’s modules
and/or conditions.]
[Identify, discuss and justify conclusions
regarding the following:
• Rationale, assumptions and justifications
used to support the risk assessment.
• Documentation and data provided to
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Parameter
Quality of Evidence
to Justify Key
Parameters of the
Project (e.g. Baseline
Selection, Project
Justification, etc.)
Consistency with
Validation Criteria
GHG Data
Management,
Quality Control,
Retention and
Storage
Validation Assessment
Procedures
[Describe the procedure(s)
undertaken for the parameter]
[Describe the procedure(s)
undertaken for the parameter]
[Describe the procedure(s)
undertaken for the parameter]
Result
support the risk assessment.
• Appropriateness of the risk assessment.]
[Identify, discuss and justify conclusions
regarding the following:
• Reasonableness, sufficiency and
appropriateness of the data used in the
identification of the baseline scenario.
• Evidence is relevant, and correctly quoted
and interpreted in the project description.
[Identify, discuss and justify conclusions
regarding the following:
• Documentation of all relevant assumptions
and data are listed in the project
description, including their references and
sources.
• All data and parameter values used in the
project description are considered
reasonable in the context of the project.
• All necessary project information is
included in the Project Plan (contact
information, roles/responsibilities, project
title, project description, project location,
baseline and project justification,
identification off SSRs, chronological plan,
monitoring plan, risk and uncertainty
analysis, etc.).
• Adequate disclosure of material risks,
assumptions, limitations and uncertainties.
• All statutory declarations are included
(baseline scenario is conservative, project
justification, project start date, project
reductions are accurate and conservative
for the validation period, superior claim of
ownership, project plan meets the
Regulation).]
[Identify, discuss and justify conclusions
regarding the following:
• Suitability and eligibility of monitoring
equipment and procedures to ensure that
data will be stored and available to
relevant parties in accessible electronic
formats for a minimum of 10 years, and
that appropriate archiving and security
procedures are in place to protect data
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Parameter
Validation Assessment
Procedures
Result
from accidental or intentional destruction
or tampering.
• The information management system can
be updated when required in a manner
that continues to provide system
availability, security and integrity.]
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3.7 IDENTIFIED DISCREPANCIES AND RESOLUTIONS
[With respect to the following table, provide a summary of key issues raised, the response(s) provided
by the project proponent, and the final resolution including any resulting changes to project
documents.]
Identified Misstatement
[Identify and describe
misstatement]
[Identify and describe
misstatement]
[Identify and describe
misstatement]
[Identify and describe
misstatement]
Material/Immaterial
Resolution
[Identify if the misstatement is
material/immaterial]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent
resolved the misstatement]
[Identify if the misstatement is
material/immaterial]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent
resolved the misstatement]
[Identify if the misstatement is
material/immaterial]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent
resolved the misstatement]
[Identify if the misstatement is
material/immaterial]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent
resolved the misstatement]
Summary Misstatements
Conclusion
[Identify if there is one or more material error, omission or misrepresentation that
is not resolved]
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4 APPENDIX A: VALIDATION PLAN
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