[Organization Name]
GREENHOUSE GAS MEASUREMENT
AND REPORTING
PROCEDURES DOCUMENT
[LOGO]
Reporting period: [Reporting Period]
i
How and When to Use the Template
Greenhouse Gas Measurement and
Reporting Procedures Document
This template is designed to help small to medium sized PSOs record their greenhouse
gas or “carbon” reporting procedures in a simple and effective manner.
All aspects of this document are open for editing and customizing for the
organization’s specifications and preferences. It is not designed to be
prescriptive about how an organization sets up their procedures; rather it is
designed to help organizations communicate the procedures that they have in
place. Completing this procedures template or developing one without the use of
this template is not required, though there are numerous benefits to developing a
GHG Measurement Reporting Procedures Document for your organization.
The benefits of having a concise and clear document that outlines your organization’s carbon
reporting procedures is that any staff member can read through the document and understand
how reporting takes place. This is particularly important in organizations where only one
individual is involved in reporting and there is a risk that if that person leaves the organization, a
new individual will need to learn the reporting procedures. Additionally, should your organization
be selected for independent verification, having well-documented procedures recorded in one
place will likely reduce the effort and time required in communicating your procedures to the
reviewer. Your organization’s procedures document will also help with work-planning, with
understanding roles and responsibilities and determining areas for improvement.
This template is designed so that you can customize it to your needs. It is provided as a word
document so that you can edit all sections. Where the text is bolded and in brackets, it needs to
have information provided specific to your organization in order for the section to make sense.
Text that is not bolded and in brackets can also be changed as desired.
The purpose of this document is to easily and concisely describe your carbon reporting
procedures to another person who is unfamiliar with how your organization and reporting
processes work.
On the Ministry of Environment’s Carbon Neutral Government website, there are templates
available for your use. Depending on your organization’s structure and reporting processes, you
may find that using some or all of these templates will provide additional clarity and context to
how reporting is completed. For example, it may be useful to include documentation of
processes such as an error log, cascading sign-off sheet, or a roles and responsibilities checklist as appendices to this document. Additionally, the Climate Action Secretariat has developed
a document titled “British Columbia Public Sector Emissions Reporting: Quality Control and
Quality Assurance Guidance Document”(pdf) for organizations that would like to learn more
about how they can improve their QA/QC procedures. You may find that only a selection of
these tools is useful for your organization, or you may find that all of them are.
[LOGO]
Reporting period: [Reporting Period]
ii
Table of contents
1. Document History............................................................................................................1
2. Background.....................................................................................................................2
3. Summary of CNGR requirements...................................................................................3
4. Roles and responsibilities...............................................................................................7
5. Overview of the GHG reporting process........................................................................10
6. Review...........................................................................................................................12
7. Final sign-off..................................................................................................................14
8. Data Retention..............................................................................................................15
9. Outstanding issues........................................................................................................16
10. Contact information.......................................................................................................17
[LOGO]
Reporting period: [Reporting Period]
iii
Glossary of Terms and Acronyms
CAS
Climate Action Secretariat, Ministry of Environment
CNGR
Carbon Neutral Government Regulation
CNAR
Carbon Neutral Action Report
Designated
Representative
Senior officer (often the Chief Financial Officer or VP Finance) responsible for selfcertifying that the greenhouse gas assertion and supporting information are correct.
Emissions
The release of greenhouse gases into the atmosphere.
Emission Factor A factor allowing GHG emissions to be estimated from a unit of available activity data
(e.g. litres of fuel consumed, tonnes of product produced) and absolute GHG
emissions.
Fugitive
Emissions
The unintended or incidental emission of greenhouse gases including but not limited to
hydrofluorocarbon emissions from refrigeration leaks and automobile air conditioning.
GHG
Greenhouse Gas. A variety of gases that trap heat near the Earth’s surface preventing
its escape into space. For public sector reporting purposes, the relevant gases are
carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), sulphur hexafluoride (SF6),
perfluorocarbons (PFCs) and hydrofluorocarbons (HFCs).
GGRTA
Greenhouse Gas Reduction Targets Act (2007)
GRE
Government Reporting Entity (in this case, all organizations subject to the Greenhouse
Gas Reduction Targets Act (2007))
PIR
BC Greenhouse Gas Provincial Inventory Report (Ministry of Environment)
PSO
A BC Public Sector Organization subject to the government’s carbon neutral
commitment under the Greenhouse Gas Reduction Targets Act (note that local
governments are not subject to the Act).
Quality
Plans and procedures to ensure that data are as precise and reproducible as possible,
Assurance (QA) e.g., use of data collection templates to ensure that data have been properly entered to
reduce errors. Assurance provides the necessary oversight to ensure the controls are in
place and are working.
Quality
Control(QC)
Measures regulating the data collection processes and the standard operating
procedures of the data, such as procedures for sample collection and instrument
calibration. Quality control requirements should reduce the uncertainty of the data
collected. Controls ensure data is collected, recorded and reported accurately
Self-Certification A systematic documented process whereby an organization certifies that their GHG
measurement and reporting is correct.
Verification
[LOGO]
A systematic, independent and documented process for the evaluation of GHG
measurement and reporting against agreed verification criteria.
Reporting period: [Reporting Period]
iv
1. Document history
Version
[LOGO]
Date
Comments
Author
Reporting period: [Reporting Period] 1
2.
Background
In 2007, the B.C. Government passed the Greenhouse Gas Reduction Targets Act (GGRTA),
which legally requires all public sector organizations (PSOs) to be carbon neutral beginning in
2010. The Carbon Neutral Government Regulation (CNGR) passed in support of the GGRTA
requires the [Organization] to define, measure, report and verify certain greenhouse gas
(GHG) emissions, plan and implement internal actions to reduce GHG emissions and offset any
remaining emissions. [Organization] has been provided with access to SMARTTool by the B.C.
Government, which is a web-based GHG measurement and reporting tool for mandatory use.
The CNGR covers the following scopes of emissions:




Buildings (stationary)
Fleet - machines and equipment (mobile)
Paper
Fugitive emissions
[Optional: Additional Information about the organization’s carbon neutral and/or
environmental reporting commitments/efforts]
[LOGO]
Reporting period: [Reporting Period] 2
3. Summary of CNGR requirements
PSOs are responsible for ensuring that they understand and comply with the GGRTA and the
CNGR. This section summarizes the measurement and reporting requirements of the CNGR for
[Organization]. The summary is based on a guidance document called “2015 Scope Summary
For B.C. Public Sector Greenhouse Gas Emissions” provided by the B.C. Government.
The table below outlines ‘Implications for [Organization]’ and details which emissions sources
are in scope for reporting.
Greenhouse gas coverage
In scope
Out of scope
Implications for [Organization]
Six gases are in scope for
measurement and reporting:
All other gases not considered
GHGs (including HCFCs and
Halons)
[Organization] is required to
report emissions from buildings,
fleet, paper and fugitives that
result in these six greenhouse
gases. All other gases not
considered greenhouse gases are
not in scope.
In scope
Out of scope
Implications for [Organization]
Emissions from Public Sector
Organizations (PSO) operations
located:
n/a
[Organization]’s assets are
located in BC and are within the
reporting boundary.
 Carbon Dioxide – CO2
 Methane – CH4
 Nitrous Oxide – N2O
 Sulphur Hexaflouride – SF6
 Per fluorocarbons – PFCs
 Hydro fluorocarbons – HFCs
Geographic boundaries
 In British Columbia
 Elsewhere in the world
[LOGO]
Reporting period: [Reporting Period] 3
Organizational boundaries
In scope
Out of scope
Implications for [Organization]
Emissions from all PSOs within
 Emissions from contracted
the “government reporting entity”
services where the emissions
(GRE) are in scope.
are generated by contracted
staff. Note that leasing
Emissions from organizations
equipment for ground
considered to be controlled by the
maintenance is not considered
PSO under Generally Accepted
a contracted service.
Accounting Principles:

BC Ferries
 The PSO is accountable for the
emissions of the controlled
 Canadian Blood Services
organization in proportion to
 Municipalities
their equity share (e.g., the PSO
owns more than 50% of voting
shares; controls the
organization’s board)
[Organization] does not control
any other organizations; therefore
it is not responsible for reporting
other organizations’ emissions.
Operational Boundaries
General – Applies To All Emission Sources
In scope
Out of scope
PSO Assets: Emissions from physical assets
such as buildings, equipment, appliances, and
motor vehicles that PSOs directly own or lease.
(This includes PSO assets used by contractors.)
Contractor Assets: Emissions from physical
assets owned or leased by contractors supplying
services to or on behalf of PSOs.
Joint Assets: Emissions from assets jointly
owned or leased by a PSO through a partnership
or joint venture. (To be reported based on the
PSO’s ownership share.)
Carbon Neutral Vendors: Emissions from these
sources must be reported and offset unless the
vendor’s offset supplier is the Ministry of
Environment’s Climate Investment Branch (e.g.,
emissions from business travel with Helijet).
Biomass/Biofuels: Emissions from the use of
these fuels must be reported, but the CO2
emissions from the “biogenic” portion are not
required to be offset.
[LOGO]
Joint Assets: Emissions from physical assets in
which the PSO only has a small interest and no
significant influence over its use.
Employees working from home: Emissions
from assets owned, leased or used by an
employee working from home.
Small Emissions Sources: An emission source
estimated to total less than 1% of a PSO’s
overall emissions may be deemed out-of-scope
if the effort to collect or estimate emissions is
disproportionately onerous. The estimated
cumulative sum of emissions exempted under
this rule for a PSO should not be greater than
1% of that PSO’s total emissions. If in your
estimations the cumulative sum is greater than
1%, please raise the issue with Secretariat staff
at climateactionsecretariat@gov.bc.ca.If an
emissions source is considered out-of-scope for
this reason, the source of the emission and the
rationale for its exemption should be included as
a part of the Carbon Neutral Action Report for
Reporting period: [Reporting Period] 4
the PSO. For example, based on rough
estimates for core government, stationary
fugitive emissions from cooling are not expected
to comprise more than 0.01% of any PSO’s total
emissions. To determine if an emissions source
is out of scope under this rule, please refer to
section 8.3 in the 2016/17 B.C. Best Practices
Methodology for Measuring GHG Emissions.
Stationary
In scope
Out of scope
Implications for [Organization]
a. Direct or indirect energy
emissions from buildings
owned or leased by the
PSO and:
a. Direct or indirect energy
emissions from buildings
owned by the PSO but
under
[Organization] is responsible for
reporting emissions from natural
gas, electricity and diesel fuel for
# buildings.

occupied by the PSO or
vacant; or

operating/capital lease to
another PSO; or

under operating lease to
non-GRE entities
(including local
governments)

capital lease1 to non-GRE
entities (includes local
governments)
b. Direct Emissions
b. Direct Emissions
 Those released by a PSO’s
assets in the combustion of
fuels to produce heat, cooling,
and/or electricity:


for use in the PSO’s
operations; or
sold to any non-GRE
entities

Those released by a
PSO’s assets in the
combustion of fuels to
produce heat, cooling,
and/or electricity sold to
other PSOs (e.g., steam)

Those released by BC
Hydro’s assets in the
generation or
1
PSOs are advised to consult with their finance department to determine if any of buildings in their buildings portfolio involve capital
leases TO third parties and in particular, if the buildings in question are treated as capital leases on their financial statements. If so,
they are out-of-scope. For more information on capital leases refer to this link:
http://www.fin.gov.bc.ca/ocg/fmb/manuals/FAP/FAP_I.htm#CL
[LOGO]
Reporting period: [Reporting Period] 5
c.
Indirect Emissions
 Those released by energy
suppliers (including suppliers
who are also PSOs) in the
combustion of fuels to produce
heat, cooling, and/or electricity
for purchase by PSOs.
transmission of electricity.
c. Fugitive Emissions
Those released intentionally or
unintentionally :

SF6 from electricity
transmission and
distribution (currently
covered under
Greenhouse Gas
Reduction (Cap & Trade)
Act and to be covered
under Greenhouse Gas
Industrial Reporting and
Control Act when it is
brought into force by
regulation).

N2O as an anesthetic.
d. Fugitive Emissions
 Those released intentionally or
unintentionally :
 HFC emissions from sources
such as air conditioning
equipment, welding, commercial
refrigeration, chillers, etc.
(Please note: The “Small
Emission Sources” section
above may apply to HFC
emissions from air conditioning
and cooling.)
e. Emissions from Facilities
Under Construction
Those released on and after the
date the PSO receives an
occupancy permit or similar
written authorization for
occupancy from the local
government responsible.
[LOGO]
Reporting period: [Reporting Period] 6
Mobile
In scope
Implications for
[Organization]
Out of scope
a. Direct Emissions
a. Direct Emissions
Those released by the
 Those from mobile assets that
combustion of fuels in a mobile
are owned/leased by:
assets owned or leased by
o Employees and used
PSOs including:
for business purposes,

Cars, trucks,
motorcycles;

Off-road equipment
(e.g., construction)

Marine vessels and
aircraft.
o
or commuting to/from
work; and
Contractors and used
in the provision of
services to or on behalf
of PSOs.
[Organization] is responsible
for reporting emissions from #
fleet vehicles, # lawn
maintenance, #snow removal
(list all mobile vehicles,
equipment and machinery that
uses fossil fuels as its energy
source).
Note – mobile equipment
powered with electricity is
captured via stationary
emissions.

Public Transit/School
Bus (Must be reported
like other in-scope
emissions, but offsets
are not required for
these emissions.)
Definition: A school bus is a
motor vehicle used to transport
students to and from school or
school-related activities.
Office paper
In scope
Out of scope
Implications for [Organization]
20 lb. multipurpose copy paper
purchased by PSOs for use in
laser printers, fax machines and
photocopiers or multifunction
devices:
 All other paper weights (e.g.,
24lb)
[Organization] is responsible for
reporting emissions from all office
paper that has a weight of 20lb in
standard office sizes:

8.5” x 11”

8.5” x 14”

11” x 17”

All colours

“Non wood-fiber based”
paper such as wheat,
eucalyptus, sugarcane,
bamboo, etc.
 Recycled content from 0% to
100%
[LOGO]
 Envelopes
 Note pads, writing paper
 Specialty papers: card stock,
plotter paper, photo paper etc.
 Pre-printed paper (e.g.,
letterhead, forms)

8.5”x11”

8.5”x14

11”x17”
 Paper purchased for the
production of educational
materials and sold to students.
 Paper sold to students for
personal use (e.g., from a
University supply store)
Reporting period: [Reporting Period] 7
4.
Roles and responsibilities
The following table illustrates the roles involved in the GHG reporting process:
ROLE
RESPONSIBILITIES
Designated
Representative
 An executive or senior level official in the [Organization],
generally responsible for the financial accountability of the
[Organization], and usually responsible for public
disclosure
 Oversees the supporting GHG business processes and
policies governing the [Organization]’s capture,
compilation, recording, reporting and archiving of emission
sources and related consumption data
 Is ideally independent from the data collection, compilation
and recording processes
 Performs an important authorization role; reviewing and
signing off on the accuracy and completeness of
consumption data uploaded to SMARTTool as well as the
adequacy of the [Organization]’s supporting business
processes and policies
KNOWLEDGE, TRAINING REQUIRED
Familiarity with:
 the Greenhouse Gas Reduction Targets
Act (GGRTA)
 the Carbon Neutral Government
Regulation (CNGR)
 the [Organization]’s GHG reporting
requirements
 supporting business processes and
policies
 responsibilities of the GHG Coordinator,
Data Compiler, Data Owners and other
personnel involved
 principles of governance, accountability,
and quality assurance/controls.
Coordination Role:
Data Compiler/
GHG
Coordinator
 overall coordination of the [Organization]’s GHG reporting
effort
 design/maintenance of supporting business
processes/procedures for capture, compilation, recording,
reporting and archiving of emission sources and related
consumption data
 oversight of and assurance that all personnel involved in
business processes have the required skills and training
and are following the appropriate procedures on timely
basis
Compiler Role:
 may perform one or more of data capture, compilation,
recording (uploading to SMARTTool), archiving
Both Roles
 review of GHG results from SMARTTool for
reasonableness
 ensure the consistency, accuracy and completeness of
emission sources and related consumption data
 ensure documentation is in place for self-certification by
the Designated Representative and third party verification
Data Owner
[LOGO]
 Maintain an accurate and complete list/inventory of the
organization’s emission sources (e.g., facilities, utility
meters, and vehicles) in SMARTTool.
 Capture consumption data (e.g. invoices or usage reports
for natural gas, electricity, diesel, paper and gasoline
consumption),
 Perform an initial review of the consumption data for
completeness and accuracy.
 Keep consumption data records on file for possible third
party verification.
 Record consumption data into the SMARTTool input
sheets (i.e., SMARTLoad), and uploading it on a timely
basis.
 Monitor the consumption data electronically transferred
into SMARTTool via EDX for reasonableness.
 Perform an initial review of the resulting GHG emissions in
SMARTTool for reasonableness.
 Take corrective action to address issues arising from the
foregoing responsibilities.
Understanding of:
 the GGRTA and CNGR
 the advice provided by:
o “Becoming Carbon Neutral”
o The Scope Summary
o The Quality Control And Quality
Assurance Guidance Document
 the [Organization]’s
o specific GHG reporting requirements
o supporting business processes and
policies
 training needs and responsibilities of the
data compiler, data owners and other
personnel involved
 use of SMARTTool
Familiarity with of:
 the GGRTA and CNGR
 the advice provided by:
o “Becoming Carbon Neutral”
o The Scope Summary
Understanding of:
 the [Organization]’s
o specific GHG reporting requirements
o supporting business processes and
policies
 use of SMARTTool
Reporting period: [Reporting Period] 8
The following flowcharts illustrate the [Organization] personnel responsible for the various roles
and responsibilities in the GHG reporting process.
[It is possible that neither of these organization charts will work for the structure of your
organization – please amend as necessary].
DESIGNATED REPRESENTATIVE
E.G. CONTROLLER
[NAME]
E.G. SENIOR FINANCIAL OFFICER
SMARTTOOL
DATA COMPILER & OWNER
E.G. ACCOUNTS PAYABLE CLERK
[NAME]
DATA SOURCES
[LIST OF SOURCES]
Figure 1. Sample Roles and Responsibilities for GHG Reporting in a small PSO
Legend
Blue box – Represents individual involved in the GHG reporting process
Green box – Represents infrastructure supporting the GHG reporting process
Solid line – Represents the flow of direct responsibility in the GHG reporting process
[LOGO]
Reporting period: [Reporting Period] 9
DESIGNATED REPRESENTATIVE
E.G. VP FINANCE
[NAME]
SMARTTOOL
DATA COMPILER
E.G. MANAGER OF SUSTAINABILITY OR
ACCOUNTS PAYABLE CLERK
[NAME]
BUILDINGS DATA
OWNER
E.G. FLEET MANAGER
[NAME]
FLEET DATA OWNER
[NAME]
PAPER DATA OWNER
[NAME]
E.G. FACILITIES
E.G. ADMIN
FUGITIVES DATA
OWNER
[NAME]
DATA SOURCES
[LIST OF SOURCES]
Figure 2. Sample Roles and Responsibilities for GHG Reporting in a medium to large PSO
Legend
Blue box – Represents individual involved in the GHG reporting process
Green box – Represents infrastructure supporting the GHG reporting process
Solid line – Represents the flow of direct responsibility in the GHG reporting process
[LOGO]
Reporting period: [Reporting Period] 10
5.
Overview of the GHG reporting process
Design
The Data Compiler is responsible for designing and coordinating the overall GHG reporting
effort and ensuring the consistency, accuracy and completeness of data submitted for review
and sign off by the Designated Representative. At the Design stage, the Data Compiler was
responsible for reviewing the GGRTA and CNGR, understanding [Organization]’s GHG
reporting requirements and designing the data capture and recording processes for source data
within the CNGR reporting boundary.
The design activities included:
 Definition of roles and responsibilities of personnel involved in the GHG reporting process;
 Ensuring appropriate training and resources are provided to personnel involved with GHG
reporting;
 Definition of [Organization] GHG reporting boundary to comply with the CNGR;
 Documenting the CNGR requirements, roles and responsibilities and the overall GHG
reporting process in the Carbon Reporting Procedures Document;
 Design of management oversight around data capture and recording completed by the Data
Compiler.
Data capture
The Data Owner [Name] captures the following data from the following sources to meet the
requirements of CNGR:
Category
Supporting data
Data source
(E.g. electricity
invoices, diesel
usage report, PHH
invoices, paper
purchasing
invoices, etc.)
(E.g. Finance
department received
electronic version of
invoice and e-mails
it to the Property
Management group)
Frequency of data
source
(E.g. when orders
take place, monthly,
as top-ups occur
etc.)
Buildings
Fleet
Paper
Fugitives
[LOGO]
Reporting period: [Reporting Period] 11
Data recording
Once the data listed in the ‘data capture’ section is collected, the Data Owner records it into the
SMARTTool input sheets on a quarterly basis. This is a recommended frequency which may be
more or less frequent depending on the needs of the organization. The data recording may
involve manually transcribing data from paper invoices to the electronic SMARTTool input
sheets. Section 6: Review describes the quality assurance and quality control procedures that
are followed. Once the data is recorded and reviewed it is uploaded into SMARTTool.
Data reporting
Once the data is uploaded into SMARTTool, a GHG report is generated. The GHG report is
reviewed by the Data Compiler and the Data Owner for reasonableness. For more information
about the QA/QC in the GHG reporting process, refer to Section 6: Review. [If a
documentation binder is compiled, please include the section that includes the
applicable information]
Self-certification
Starting with data for Calendar Year 2011, all entities subject to the CNGR will be required to
self-certify the completeness and accuracy of the consumption data and the reasonableness of
the GHG report. The Self-Certification checklist will be reviewed and signed by Designated
Representative.
[LOGO]
Reporting period: [Reporting Period] 12
6.
Review
[Organization] recognizes that designing a quality control and assurance process is necessary
to ensure that GHG reporting is controlled to minimize the risk of misstatement. Controls at
various steps in the process are required in order to ensure completeness and accuracy of the
reported consumption data and the reasonableness of the GHG report. Therefore,
[Organization] has taken measures to ensure that sufficient review is conducted at each stage
of the reporting process.
As evidence of the review conducted, a Cascading Responsibility Sign-off Checklist is signed by
the personnel involved (Data Compiler and Data Owner) before final sign off of the SelfCertification Checklist by the Designated Representative. [If a binder in created, please
include the location of the Cascading Responsibility Sign-off Checklist and the SelfCertification Checklist.]
In the event that an error is discovered by the reviewer at any step in the process, it is
documented in the Error Log and reported back to the Data Compiler to ensure that it is
corrected in SMARTTool. The Error Log is used to document any errors that are observed
throughout the review process. Each error is logged with a number, date the error was
observed, description of the error, actions taken to correct the error, and preventative measures
to prevent the error from reoccurring.
Review of source data captured
The Data Owner is responsible for collecting data from each of the data sources and providing
an initial review of the source data documentation to ensure that all required data has been
captured and that it is consistent over time. [Describe how the source data that is collected
is reviewed and signed off.] For example, the source data documentation that is collected is
stamped by the Data Owner for coding and sent over to the Data Compiler for further review
and sign-off. While the stamp is primarily used to obtain spending authority approval to pay the
invoice, it is also used as evidence that the source data documentation has been initially
reviewed by the Data Compiler.]
The Data Owner is responsible for review of the source data captured to make sure it is
reasonable. This involves a ‘sanity-check’ for outliers and year-over-year analysis to ensure that
data is reasonable based on knowledge of the organization and operations for the reporting
period. [Describe how reasonableness is checked.] For example, the review includes
assessing energy consumption based on historical data and time of year as well as other
operational considerations that may be applicable, such as retrofits performed, space
expansion, etc. Once the review is complete, the Data Owner signs off on the coding stamp as
evidence of review and approval.
[LOGO]
Reporting period: [Reporting Period] 13
Review of source data recorded
Once the Data Owner records the consumption data into the SMARTTool input sheets, they
double-check that all relevant data has been entered, that it has been entered in the correct
reporting period and that all numbers have been transcribed correctly. Once satisfied with the
data quality, the Data Owner uploads the data into SMARTTool. The Data Owner then signs off
on the Cascading Responsibility Sign-off Checklist to indicate the completion of data capture,
recording and quality control performed.
The Data Compiler provides further management oversight to review that the source data has
been recorded appropriately. [Describe the processes used by the data owner to review
that data has been recorded appropriately.] For example, the reviewer checks for accuracy
and completeness of data recorded by selecting a random sample of months and tracing
selected data from source data documentation (i.e. invoices) to the SMARTTool input sheets
across all emissions categories (buildings, paper, fleet). The reviewer verifies that the proper
units of measure were used, that the data was recorded consistently over time and that the data
was recorded in the appropriate reporting period. The reviewer uses their initials on the selected
source data documentation to confirm that source data has been reviewed and retains it as
evidence of the review. If applicable include how errors are logged, for example if any errors are
identified in the review, they are logged in the Error Log, communicated to the Data Owner,
corrected in SMARTTool and closed off in the Error Log once rechecked. The Data Owner also
signs off on the Cascading Responsibility Sign-off Checklist to indicate the completion of quality
assurance performed.
Review of GHG report
Ultimately, [Organization] is asked to certify that the consumption data submitted are complete
and accurate and that the GHG report has been reviewed for reasonableness. While
[Organization] may not be familiar with emission factors and GHG quantification methodologies
used in SMARTTool, the review of the GHG report is again a ‘sanity check’ and an additional
control whether the GHG report makes sense. Any issues found are brought forward to the
Shared Services BC Carbon Measurement and Reporting team and if there are any outstanding
problems, they are brought forward to the Climate Action Secretariat.
Both Data Compiler and Data Owner review the GHG report for reasonableness and evidence
the review in the Cascading Responsibility Sign-off Checklist.
[LOGO]
Reporting period: [Reporting Period] 14
7.
Final sign-off
Final review meeting
A review meeting may be held by the Data Compiler with the Designated Representative,
[Position] prior to the final sign-off of the Self-Certification checklist at the discretion of the
Designated Representative. In addition to the Designated Representative, [any additional
individuals] will be invited to join the meeting. The following topics may be covered during the
review meeting, at the discretion of the Designated Representative:








Overview of the GGRTA and CNGR;
Overview of [Organization]’s reporting requirements and the GHG reporting process;
Overview of roles of individuals involved in the GHG reporting process;
Description of the QA/QC process performed and review of the Cascading Responsibility
Sign-off Checklist completed by the Data Owner and Data Compiler;
Review of Error Log and preventative measures put in place to avoid errors and
inconsistencies in future reporting periods;
Review of Carbon Reporting Procedures Document and binder with support documentation for
the Self-Certification/Verification;
Review of the GHG report;
Any questions raised by the Designated Representative, the Executive Sponsor and Financial
Officer.
Self-certification checklist
After the Designated Representative gains sufficient comfort about the accuracy and
completeness of the consumption data and the reasonableness of the GHG report, the
Designated Representative completes and signs off on the Self-Certification Checklist, which is
required to be returned to the Climate Action Secretariat.
[LOGO]
Reporting period: [Reporting Period] 15
8.
Data retention
[Organization] is required to retain the source data documentation recorded in SMARTTool,
the GHG report, the self-certification checklist and any other relevant supporting documents
securely for seven years as required by the Climate Action Secretariat, Ministry of Environment.
For example:
 Retention of the original source data documentation (e.g. invoices) is done by the Finance
Department in accordance with [Organization]’s data retention policy. Property and
Management retains hard copies in a SMARTTool binder.
 All documents related to GHG reporting in support of the CNGR are stored by Property
management in the following folder: [Folder]
 The folder includes the following sub-folders: [Insert Screen-Shot of sub-folders, if
applicable]
[LOGO]
Reporting period: [Reporting Period] 16
9.
Outstanding issues
The following items are currently being changed and/or resolved:
[LOGO]
Reporting period: [Reporting Period] 17
10. Contact information
Below is the contact information of individuals involved in the GHG reporting process:
[Organization]
SMARTTool
Climate Action Secretariat
climateactionsecretariat@gov.bc.ca
[LOGO]
Reporting period: [Reporting Period] 18