B.C. Ministry of Environment
Climate Investment Branch
Verification Report, Cover Letter and Statement of
Assurance Template
November 2014
Visit the Climate Investment Branch web page for more information
Verification 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, verification 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: Verification 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 Verification 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
VERIFICATION REPORT - COVER LETTER ....................................................................................................... 4
2
VERIFICATION REPORT – STATEMENT OF ASSURANCE ................................................................................ 6
3
VERIFICATION REPORT - CONTENT ............................................................................................................... 8
3.1
INTRODUCTION / VERIFICATION OBJECTIVE ................................................................................... 8
3.2
VERIFICATION BODY ........................................................................................................................ 9
3.3
EMISSION OFFSET PROJECT DETAILS ............................................................................................. 11
3.4
GHG ASSERTION ............................................................................................................................. 12
3.5
VERIFICATION METHODOLOGY ..................................................................................................... 13
3.6
SUMMARY OF VERIFICATION RESULTS .......................................................................................... 15
3.7
IDENTIFIED DISCREPANCIES AND RESOLUTIONS ........................................................................... 18
4
APPENDIX A: VERIFICATION PLAN .............................................................................................................. 19
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1 VERIFICATION REPORT - COVER LETTER
[Project Proponent]
[Project Proponent’s Address]
[City], BC [Postal Code]
[Date]
Dear [Project Proponent],
Verification Body Qualifications
[Verification Body] maintains an accredited business management system consistent with ISO
14065 for the verification of [sectoral scope of the Project Report] projects. [Verification
Body]’s accreditation number is [Accreditation Number] issued by [Accreditation Body].
-or[Verification Body] maintains a business management system undergoing ISO 14065
accreditation with [Accreditation Body] for verification of [sectoral scope of Project Report]
projects. This verification was conducted in conjunction with a witness audit by [Witness
Auditor] from [Accreditation Body].
Verification Team Qualifications
[Verification Body]’s verification team was comprised of individuals with the education,
experience, accreditation, professional designation, knowledge, and competency in the project’s
sectoral scope to verify the Project Report. The verification team consisted of individuals with
the following qualifications:
[Position on the Verification Team]: [Verifier’s Name], [Title]
[Qualifications including the verifier’s educational background, experience in verifying projects
in the project’s sectoral scope, accreditation and training, professional designation, knowledge
and competency within the project’s sectoral scope]
[Position on the Verification Team]: [Verifier’s Name], [Title]
[Qualifications including the verifier’s educational background, experience in verifying 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 verification team]
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Independence and Conflict of Interest
[Verification Body] and the verification team have avoided any actual or potential conflicts of
interest with [Project Proponent] and the intended users of the GHG assertions in the Project
Report. The parties involved in the verification of the Project Report were not, in any way,
involved in GHG consultancy services for the development of [Project Name] or the validation
of the [Project Name] Project Plan dated [Month, Day, Year]. To ensure independence and avoid
conflicts of interest [Verification Body] requires [description of procedures or policies the
verification body implements to ensure independence and conflict of interest].
Quality Assurance and Quality Control
[Verification 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 [Verification Body] requires [description of procedures or policies the verification body
implements to ensure compliance with ISO 14065].
Record Keeping and Data Management
[Verification Body] maintains an accredited record keeping and data management system
consistent with ISO 14065. To ensure compliance with ISO 14065 [Verification Body] requires
[description of procedures or policies the verification 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,
[Verifier’s Signature]
[Verifier’s Name]
[Position]
Authorized on behalf of [Verification Body]
[Address]
[City], [Province/State] [Postal/Zip Code], [Country]
[Date]
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2 VERIFICATION REPORT – STATEMENT OF ASSURANCE
[Project Proponent] engaged [Verification Body] to conduct a verification of the Project Report,
dated [month, day, year] submitted by [Project Proponent] for the [Project Name] Offset Project
(the Project) located [Project Location and Province]. The Project Report describes emission
[reductions or removals] occurring from [brief description of the project activities] during the
period [month, day, year] to [month, day, year], with the asserted emission reduction (or removal
enhancement) of [XXX] tonnes of carbon dioxide equivalent (tCO2e).
In this work, [Project Proponent] was responsible for the preparation of the Project Report in
accordance with the Project Plan as specified by 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 Report that is free from
material misstatement, whether due to error, omission or misrepresentation. This responsibility
included the development of the Project Report, which encompasses the collection of data,
performance of calculations and presentation of information.
As an independent verification body, [Verification Body] was responsible for planning and
executing the verification in order to deliver an opinion as to whether the Project Plan is
presented fairly and in accordance with the verification criteria as specified by the Regulation.
[Verification Body] is accredited by a member of the International Accreditation Forum (IAF), in
accordance with ISO 14065 (Accreditation ID #[XXXX]) for greenhouse gas (GHG)
verification. [Verification Body] is also accredited under the [applicable sectorial scope] and is
therefore eligible under the Regulation to complete the verification of the Project.
The verification criteria require that the verification be planned and executed in a means to
obtain reasonable assurance about whether the assertion(s) in the Project Report are materially
correct and are a fair and reasonable representation of the project’s GHG reduction and that there
have been no material changes to how the project was carried out compared to the validated
Project Plan.
Based on the procedures undertaken and described in this report, the Project’s GHG emission
reductions and removal enhancements for the period of [month, day, year] to [month, day, year]
are free from material discrepancies, a fair and reasonable representation of the Project’s GHG
reduction in accordance with the verification criteria specified by the Regulation, in all material
respects, and are substantiated by sufficient and appropriate evidence.
This independent reasonable verification statement is intended for [Project Proponent], and
Climate Investment Branch (CIB).
[Verifier’s Signature]
[Verifier’s Name]
[Position]
Authorized on behalf of [Verification Body]
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[Address]
[City], [Province/State] [Postal/Zip Code], [Country]
[Phone Number]
[Date]
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3 VERIFICATION REPORT - CONTENT
3.1 INTRODUCTION / VERIFICATION OBJECTIVE
The objective of the verification was to assess whether the GHG assertion for the [Project Name]
Project Report dated [month, day, year] satisfied all verification criteria under the British
Columbia Emission Offsets Regulation (Regulation)1.
[Verification Body] considers completeness, relevance, conservativeness, consistency, accuracy,
and transparency as criterion to facilitate the assessment of whether the Project Report and
greenhouse gas (GHG) assertion(s) are presented fairly and substantiated by sufficient and
appropriate evidence.
The following verification report describes the scope of the engagement and the verification
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
verification. The verification was conducted in accordance with ISO 14064:2007 Part 3, ISO
14065:2013 and the Regulation.
A copy of the final Verification Plan is provided in Appendix A. The activities described therein
were executed during the course of the verification. The sampling plan, a subset of the
verification plan, is outlined along with the final results in Section 3.6 of this report. The
Verification Statement is included in Section 1.
1
Relavent guidance documents can be found on the Climate Investment Branch web page.
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3.2 VERIFICATION BODY
General Information
Verification Body
[Verification Body Name]
Verification Body Contact
Information
[Name]
[Title of Lead Verifier on Verification Body Team]
[Address]
[Phone]
[Email]
Accreditation Agency
[Accreditation Agency]
Accreditation ID
[ID#]
Scope of Accreditation
[Identify Scope(s) Verification Body is accredited to.]
Date Accreditation Expires
[month, day, year]
Statement of Compliance
with the Regulation
[Describe how the Verification Body is in compliance with the Regulation]
Verification Body Team
Lead Verifier
Independent Peer Reviewer
Technical Expert
Verifier(s)
[Lead Verifier’s Name], [Title]
[Qualifications including the lead verifier’s educational background,
experience in verifying 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 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 verifying projects in the project’s sectoral scope, accreditation
and training, professional designation, knowledge and competency within the
project’s sectoral scope]
[Verifier’s Name], [Title]
[Qualifications including the verifier’s educational background, experience in
verifying 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)
[Verification Body] and the verification team have avoided any actual or
potential conflicts of interest with [Project Proponent] and the intended users
of the GHG assertions in the Project Report. The parties involved in the
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verification of the Project Report were not, in any way, involved in GHG
consultancy services for the development of [Project Name] or the validation
of the [Project Name] Project Plan [Version and Date] used in the Project
Report. To ensure independence and avoid conflicts of interest [Verification
Body] implements [description of procedures or policies the verification body
implements to ensure independence and to mitigate conflict of
interest].[Verification body should also identify if there is a COI and how it is
mitigated]
Quality Assurance/Controls
Quality Assurance and
Quality Control
Record Keeping and Data
Management
To ensure compliance with ISO 14065 [Verification Body] requires
[description of procedures or policies the verification body implements to
ensure compliance with ISO 14065].
[Verification Body] requires [description of procedures or policies the
verification 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
[Verification 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). Include as an appendix if there are many project locations.]
Project Overview
Project Plan Version and
Date
Project Report Version and
Date
[month, day, year]
[Version] [month, day, year]
Project Start Date
[month, day, year]
Validation Period
[month, day, year] to [month, day, year]
Expected Lifetime of the
Project
[XX Years]
Project Description
Applicable Quantification
Protocol (Version & Date)
Changes to the Project Since
Project Start Date
Applicable Project Scope
[Provide a summary description of the project (no more than one page) which
should include a description of project boundaries, technologies and
processes.]
[Identify Project & Baseline Sources and Applicable GHGs for the project (e.g.
Mobile Fuel Combustion (CO2, CH4, N2O) - Project Source: on-site gasoline and
diesel-fuelled vehicles]
[Identify applicable protocols and modules, versions and dates]
[Identify any changes to the project or deviations from Project Plan.]
[Identify accredited scope applicable to project sector]
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3.4 GHG ASSERTION
[For each year, enter in the baseline, project and net reductions or removals in the table below. Should
there be leakage or other discounts to the net emission reductions or removals, adjust table as
required.]
Projected Project
Reporting Period
(month/day/
year)
Baseline
Emissions or
Removals
(t CO2e)
Project Emissions
or Removals
(t CO2e)
Net Emission Reductions or
Removals
(t CO2e)
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3.5 VERIFICATION METHODOLOGY
Verification Methodology
Verification Standard(s)
14064:2007 Part 3, and ISO 14065:2013
•
Verification Criteria
•
•
Level of Assurance
Verification Scope
Materiality
The British Columbia Emission Offsets Regulation (B.C. Reg.
393/2008);
The Guidance Document To The BC Emission Offsets Regulation V2.0
(2012); and
[Project Name] Project Plan [Version & Date].
The CIB requires the verifier to conduct sufficient procedures to deliver a
reasonable level of assurance. The verification was planned and executed
accordingly.
The verification covers the project activities described in the Project Plan and
specified gases under the Regulation. [The verification body is to specifically
discuss the GHGs included within the scope of the verification (i.e. carbon
dioxide (CO2), methane (CH4), nitrous oxide (N2O), sulphur hexafluoride (SF6),
hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs)). The total GHG
emissions are reported as equivalent tonnes of carbon dioxide (tCO2e)
emissions.]
[Identity materiality threshold and justification]
Verification Procedures
Verification Procedures
[Describe the verification procedures, including risk assessment and the
sampling plan used for undertaking the verification. Procedures need to
connect to risks identified by the verifier for the greenhouse gas statement
and attribute level for each material line item, including the nature, timing,
and extent of the procedures. These need to be described in sufficient detail
to understand how the verification was done.]
Risk Assessment
[Describe outcomes of risk assessment process]
Document Review
Site / Office Visits
Interviews
[Describe how the verification was performed as an audit where the Project
Plan, Project Report and any supporting documents were reviewed, cross
checked 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,
who were interviewed and/or provided information additional to that
provided in the project description, monitoring report and append and
describe any supporting documents.]
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Inherent Limitations
[Describe any inherent limitations that relate to uncertainty with the GHG
assertion.]
Schedule of Verification Activities
Verification Planning &
Review
[Insert dates]
Site and Office Visits
[Insert dates]
Verification Finalization &
Reporting
[Insert dates]
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3.6 SUMMARY OF VERIFICATION RESULTS
A summary of the key findings from the verification 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 bare
minimum.
For each parameter, provide a summary in the Result column 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]
Parameter
Verification Assessment
Procedures
Project Eligibility
[Describe the procedure(s)
undertaken for the parameter]
Demonstration of
Ownership
[Describe the procedure(s)
undertaken for the parameter]
Result
[Identify, discuss and justify conclusions
regarding the following:
• Project start date and period.
• Compliance with Project Plan.
• Applicability of new Regulations
• Statutory declarations.
• Eligibility of GHGs reductions/removals.
• Deviation of the Project from the Project
Plan.
• Eligibility of project activities (in the case
of a Program of Activities) as documented
and justified in the Project Information
Design Documents (PADD) included with
the project report.
[Identify, discuss and justify conclusions
regarding the following:
• Project proponent and other entities
involved in the project.
• Right of use.
• Whether offsets from the project have
become included in an emissions trading
program or any other mechanism that
includes GHG allowance trading.
• Whether the project has received or
sought any other form of environmental
credit, or has become eligible to do so
since validation or previous verification.]
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Parameter
Verification Assessment
Procedures
Accuracy and
Conservativeness of
GHG Assertion
[Describe the procedure(s)
undertaken for the parameter]
Quality of Evidence to
Determine GHG
Emission Reductions
and Removals
[Describe the procedure(s)
undertaken for the parameter]
Assessment of
Uncertainty and Risk
(Permanence & NonPermanence)
[Describe the procedure(s)
undertaken for the parameter]
Consistency with
Project Offset Plan
Consistency with
Verification Criteria
[Describe the procedure(s)
undertaken for the parameter]
[Describe the procedure(s)
undertaken for the parameter]
Result
[Identify, discuss and justify conclusions
regarding the following:
• Accuracy of GHG emission reductions and
removals, including accuracy of
spreadsheet formulae, conversions and
aggregations, and consistent use of the
data and parameters.
• Whether methods and formulae for
calculating baseline emissions, project
emissions and leakage have been
followed.
• The appropriateness of any default values
used in the Project Report.]
[Identify, discuss and justify conclusions
regarding the following:
• Reliability of the evidence used to
support GHG Assertion.
• The robustness and transparency of the
audit trail (data generation and
aggregation, to recording, calculation and
final reporting).
[Identify, discuss and justify conclusions
regarding the following:
• Rationale, assumptions and justifications
used to support the risk score.
• Documentation and data provided to
support the risk score.
• Appropriateness of the risk score.]
[Identify, discuss and justify conclusions
regarding the following:
• The existence of any material
discrepancies between Project Plan and
Project Report (e.g. monitoring program,
methodology, etc.).]
[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.
• Adequate disclosure of material risks,
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Parameter
Verification Assessment
Procedures
Implementation of
GHG Data
Management and
Quality Control
[Describe the procedure(s)
undertaken for the parameter]
Implementation of
GHG Data Retention
and Storage
[Describe the procedure(s)
undertaken for the parameter]
Result
assumptions, limitations and
uncertainties.
• All statutory declarations are included
(baseline scenario is conservative, project
additionality, project start date, project
reductions are accurate and conservative
for the reporting period, superior claim of
ownership, project plan meets the
Regulation).]
[Identify, discuss and justify conclusions
regarding the following:
• The suitability of the implemented
monitoring system (i.e., the process and
schedule for obtaining, recording,
compiling and analysing the monitored
data and parameters).
• The ability of the information
management system to protect against
unauthorized physical and logical access.
• The ability of the information
management system processes to
provide complete, accurate, and timely
data.]
[Identify, discuss and justify conclusions
regarding the following:
 Suitability of monitoring equipment and
procedures to ensure that data can 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
from accidental or intentional
destruction or tampering.
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3.7 IDENTIFIED DISCREPANCIES AND RESOLUTIONS
[Summarize the number of material and immaterial discrepancies that remain outstanding.
With respect to the following table, provide a summary of issues raised, the response(s) provided by the
project proponent, and the final conclusions and 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 and the
impact on the GHG in both
tonnes CO2e and percentage (%)]
[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 and the
impact on the GHG in both
tonnes CO2e and percentage (%)]
[Identify if the misstatement is
material/immaterial and the
impact on the GHG in both
tonnes CO2e and percentage (%)]
[Identify if the misstatement is
material/immaterial and the
impact on the GHG in both
tonnes CO2e and percentage (%)]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent resolved
the misstatement]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent resolved
the misstatement]
[Identify if the misstatement has
been resolved or not. If resolved,
describe how the proponent resolved
the misstatement]
Summary Misstatements
Total Absolute Misstatement
[Enter absolute misstatement in both tonnes CO2e and
percentage (%) as it relates to the GHG Assertion]
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4 APPENDIX A: VERIFICATION PLAN
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