Output-Based Pricing System Regulations Verification Report Template

Disclaimer

The HTML version of the verification report is provided for those with accessibility requirements. Please download the .docx version to fill in the template.

Output-Based Pricing System Regulations Verification Report Template [DOC - 65 KB]

Where there are any inconsistencies between this document, the Greenhouse Gas Pollution Pricing Act (GGPPA) and/or the Output-Based Pricing System Regulations (OBPS Regulations), the requirements in GGPPA and/or the OBPS Regulations shall prevail.

Purpose

Pursuant to section 13 of the Output-Based Pricing System Regulations (OBPS Regulations), made under the Greenhouse Gas Pollution Pricing Act (GGPPA), the person responsible for a covered facility must submit, with their annual report or corrected report (if required), a verification report prepared in accordance with section 52 of the OBPS Regulations. This document provides guidance on how each section of the verification report may be presented.

Important notes

The verification report must include, at a minimum, the information set out in Schedule 5 to the OBPS Regulations. Included in this template is also some information not in Schedule 5 but requested by ECCC to improve the clarity of a report and reduce the need for follow up questions.
Although not required, it is recommended that the sections be ordered in accordance with the table of contents in section 2 of this document
Instructions for the completion of the verification report are provided in italics throughout the document.

For questions or feedback, please contact stfr-obps@ec.gc.ca.

Section 1

Instructions: Complete this Cover Page template and include it in the verification report.

Verification report prepared under the Output-Based Pricing System Regulations

Verification report for: Facility name

Type of report: Annual or corrected report

Compliance period: YYYY-MM-DD to YYYY-MM-DD

Verification prepared by: Name of verification body

Version of the report in relation to which the verification report has been prepared: YYYY-MM-DD HH:MM:SS

Date of completion: YYYY-MM-DD

Section 2

Instructions: Include a table of contents that reflects the sections and page numbers in the verification report, which should be organized in a way that is consistent with the following table of contents.

Additional instructions: The following table of contents is used for illustrative purposes only and outlines the information from the relevant provisions of Schedule 5 to the OBPS Regulations that must, at a minimum, be included in the verification report for each section.

Note: The following facility types are used to simplify the text in the following table of contents:

Type A facility means a covered facility described in paragraph 3(f) of Schedule 5 to the OBPS Regulations
Type B facility means a covered facility described in paragraph 3(f.1) of Schedule 5 to the OBPS Regulations
Type C facility means a covered facility described in paragraph 3(g) of Schedule 5 to the OBPS Regulations
Type D facility means a covered facility described in paragraph 3(h) of Schedule 5 to the OBPS
Type E facility means a covered facility described in paragraph 3(h.1) to Schedule 5 to the OBPS

Table of contents (for illustrative purposes only)
Section #	Section	Relevant provisions from Schedule 5 of the OBPS Regulations
1	Cover page	2(a), 3(a), 3(d)
2	Table of contents	-
3	Information with respect to the person responsible	1(a) to 1(e)
4	Information with respect to the covered facility	2(a) to 2(e)
5	Information with respect to the verification body	3(a) to 3(c)
6	Information with respect to the verification activity (scope, objectives, site visit, etc.)	3(d) and 3(e)(iii)
7	Information with respect to verification procedures conducted	3(e)(i) and 3(e)(ii)
8	Calculated output-based standard	3(i)
9	Record of errors and omissions for GHGs	3(f), 3(j)(i)(A) and 3(j)(ii)
10	Record of errors and omissions for production	3(f), 3(j)(i)(B) and 3(j)(ii)
11	Record of corrections	3(k)
12	Conflict of Interest Declaration	3(l)
13	Verification Statement/Opinion	3(n)(i) and 3(n)(ii)
14	Peer Reviewer Declaration	3(m)

Section 3

Information with respect to the person responsible (RP)
Item	Description
Responsible person: Name and civic address	-
Responsible person: Owner or operator?	-
Confirm that responsible person have the charge, management or control of the facility, or are the true decision maker with respect to the facility’s operations	-
Authorized official	Name: Title: Responsible person for which they work: Civic/physical address: Postal/mailing address: Phone: Email:
Contact person (if different from Authorized official)	Name: Title: Civic/physical address: Postal/mailing address: Phone: Email:
Federal business number	-

Section 4

Information with respect of the covered facility
Item	Description
Facility name and civic address	-
Latitude and longitude coordinates	-
NAICS code	-
Covered facility certificate number	-
NPRI ID	-
GHGRP ID (if applicable)	-
Description of facility operations	Including overview of facility operations, activities and key processes.

In the case of an electricity generation facility or a covered facility referred to in OBPSR Schedule 5, sub-section 2(e)
Unit	Description	Registration number under Regulations Limiting Carbon Dioxide Emissions from Natural Gas-fired Generation of Electricity	Registration number under Reduction of Carbon Dioxide Emissions from Coal fired Generation of Electricity Regulations
Unit name add rows for additional units	Description of unit’s operations	if none, input “NA”	if none, input “NA”

Section 5

Information with respect to the verification body (VB)
Item	Description
Verification body	Name: Civic address:
Lead verifier	Name: Phone: Email:
Other verifiers (one row per member of verification team)	Name: Role:
Accreditation	Accreditation body name: Expiration date:

Section 6

Information with respect to the verification activity
Item	Description
Verification standard version	the version of the ISO Standard 14064-3 according to which the verification was conducted
Verification objectives	include the agreed upon objective for the verification with the PR
Verification criteria	policies, procedures or requirements used as a reference against which the GHG and production statement is compared
Materiality threshold applied	Applicable material discrepancy thresholds as per 50(2) of OBPSR
Site visit date	If a facility visit was conducted as part of verification, provide date
Site visit objectives and summary	Describe the general goal and scope of the site visit, circumstances under which the site visit was required and individuals present

Information with respect to the verification scope
Item	Description
Description of emission sources	Describe the emission sources included in the verification scope. Including all those that fall under the following emissions types stationary fuel combustion emissions; industrial process emissions; industrial product use emissions; venting emissions; flaring emissions; leakage emissions; on-site transportation emissions; waste emissions; and wastewater emissions
Type of greenhouse gases included in scope	please include those not reported but still considered in the assessment

Section 7

Instructions: Provide a comprehensive account of the different activities conducted to verifier various emissions, reported production, and the GHG information system. This includes data collection, reviews, recalculations, and analyses.

Information with respect to verification procedures conducted
Number	Item	Type of data analysed	Verification activities	Findings
1	Ex: Natural Gas Consumption	Ex: Documentation, observation, receipts, etc.	description of steps taken ex: Obtain facility wide natural gas consumption, recalculate total consumption using GHGRP 4.A equation, cross-check with other values, check meters and calibration, review calculation tool, etc.	include the conclusion of the specific verification activity
2	Ex: Natural Gas Emission Factors	-	-	-
3	Ex: Natural Gas Carbon Content	-	-	-
4.	Ex : Meters	-	Ex : Check calibration and inspection records	-
7.	Ex: Production	-	-	-

Section 8

When the OBS has been calculated according to section 37 of the OBPSR, verify the calculation and all the terms within the equation. If an error is found, indicate which variable(s) the error relates to and indicate the resultant recalculated OBS.

Information with respect to calculated output-based standards (OBS)
Error	Applicable variable in OBS calculation	Value used by RP	Value determined to be correct by VB
description of error found, add additional rows for additional errors	indicate which variable in the calculation that the error refer to	-	-
Calculated OBS		OBS used by the RP	OBS verification body determined to be correct

Section 9

Information with respect to the record of errors and omissions for GHG emissions
Error or omission ordered by specified emission type	Quantitative/qualitative	Recalculated emissions (tonnes CO₂e)	Reported emissions (tonnes CO₂e)	Absolute Difference (tonnes CO₂e)	Percent misstatement (%)
Error #1 add rows for additional erros	identify if the error or omission is quantitative or qualitative	recalculated value as part of verification activity	value reported in annual report or corrected report	-	negative (-) percentage values represent understatements and positive percentage values represent over statement
Aggregated misstatement		-	-	-	-

Section 10

Information with respect to the record of errors or omissions for production values
Production activity	Quantitative/Qualitative	Recalculated production	Reported production	Absolute difference	Unit of measurement	Percent misstatement
Activity A add rows for additional activities	identify if the error or omission is quantitative or qualitative	recalculated value as part of verification activity	value reported in annual report or corrected report	-	Unit of measurement prescribed in Schedule 1 of OBPSR	negative (-) percentage values represent understatements and positive percentage values represent over statement
Aggregated misstatement		-	-	-	-	-

Section 11

Instructions: include a record of any corrections made to the annual or corrected report by the responsible person as a result of errors and/or omissions found by the verification body during verification.

Information with respect to the record of corrections made
Error or omission	Value of error (tonnes)
description of corrected error add additional rows for additional corrections	provide quantitative estimate if possible

Section 12

Instructions: Complete the Conflict of Interest Declaration form and include it in the verification report. The Conflict of Interest Declaration must be signed by the lead verifier, pursuant to paragraph 3(l) of Schedule 5 to the OBPS Regulations.

Conflict of Interest Declaration

In signing this form, I (the lead verifier), do hereby declare that:

no real or potential conflict of interest that is a threat to or compromises my organization’s impartiality exists, or if a real or potential conflict of interest that is a threat to or compromises my organization’s impartiality exists, it has been effectively managed; and,
if my organization has verified six consecutive annual reports prepared under the OBPS Regulations with respect to the covered facility for which this verification report is prepared, three years have elapsed since the last of those reports was verified.

Name: Enter the full name of the lead verifier

Title: Enter the title of the lead verifier

Signature: Insert the signature of the lead verifier

Date: yyyy-mm-dd

Section 13

Instructions: Complete the Verification Statement template and include it in the verification report.

Additional instructions: In addition to the completed Verification Statement template, the Verification Statement must include a description of the qualification(s) or limitations(s) in the case of a modified opinion, or reasons for an adverse or disclaimed opinion. In accordance with ISO Standard 14064-3, the Verification Statement may include other information to support the opinion.

Check the appropriate opinion type, based on the determination made pursuant to subparagraphs 49(1)(b)(i) and 49(1)(b)(ii) of the OBPS Regulations.

Verification Statement / Opinion
Opinion	Determination of the verification body	Checkbox
Unmodified	1. There is sufficient and appropriate evidence to make a determination to a reasonable level of assurance that: no material discrepancy exists with respect to the total quantity of GHGs and the total production from each specified industrial activity used in the calculation of the emissions limit in the annual report or corrected report; and, the annual or corrected report was prepared in accordance with the OBPS Regulations.	☐
Modified	2. There is sufficient and appropriate evidence to make a determination to a reasonable level of assurance that: no material discrepancy exists with respect to the total quantity of GHGs and the total production from each specified industrial activity used in the calculation of the emissions limit in the annual report or corrected report; and, the annual or corrected report was not prepared in accordance with the OBPS Regulations.	☐
Adverse	3. There is insufficient or inappropriate evidence to make a determination to a reasonable level of assurance that: no material discrepancy exists with respect to the total quantity of GHGs or the total production from each specified industrial activity used in the calculation of the emissions limit in the annual report or corrected report; and/or, the annual or corrected report was prepared in accordance with the OBPS Regulations.	☐
Disclaimed	4. Sufficient appropriate evidence is not available; therefore, due to possible effects of undetected errors or omissions, it is impossible to make a determination to a reasonable level of assurance that: no material discrepancy exists with respect to the total quantity of GHGs or the total production from each specified industrial activity used in the calculation of the emissions limit in the annual report or corrected report; and/or, the annual or corrected report was prepared in accordance with the OBPS Regulations.	☐
Name	Enter the full name of the lead verifier
Title	Enter the title of the lead verifier
Signature	Insert the signature of the lead verifier
Date	yyyy-mm-dd

Section 14

Instructions: Complete this Peer Reviewer Declaration and include it in the verification report. The Peer Reviewer Declaration must be signed by a reviewer who is not a member of the verification team, pursuant to paragraph 3(m) of Schedule 5 to the OBPS Regulations.

Peer Reviewer Declaration

In signing this form, I (the reviewer that is not a member of the verification team), declare that:

I am not a member of the verification team and certify that I was not involved in the verification process documented in the Verification Report, other than providing an independent peer review; and,
I approve the verification report, including the verification process used to produce the Verification Report.

Name: Enter the full name of the Peer Reviewer

Title: Enter the title of the Peer Reviewer

Civic address: Enter civic address of the Peer Reviewer

Telephone number: Enter the telephone number of the Peer Reviewer

E-mail address: Enter the email address of the Peer Reviewer

Signature: Insert the signature of the Peer Reviewer