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AVR Training Brussels

Anita Blomberg-Nygård

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The AVR Training

Case Studies on classification & reporting

• Misstatements

• Non-conformities

• Non-compliances

• Materiality of misstatements

FAQ developed

Results in Training Handbook

Information exchange

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Materiality of misstatements -Findings

• Differences and difficulties in the interpretation of materiality

• Differences in opinion on the qualitative assessment of

materiality of misstatements (opinion CA vs verifier)

• Can verifier conservatively estimate the emissions to determine

the magnitude of misstatements?

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Materiality of misstatements

• Does the misstatement (individually or combined) exceed the

materiality threshold

• Could the misstatement affect the treatment of the emissions

report by the CA (in the opinion of the verifier)

• Qualitative assessment to include:

• Likelihood of reocurrence, duration , non-compliance etc

• Materiality is a tool to plan and conclude on the verification

• Materiality is not a tolerence band

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Classification - Findings

• Some preferences for misstatements, NC or non-compliance issues

to be reported once instead of under multiple classifications

• Clarification needed on when a NC should also be noted down as a

non-compliance with MRR

• AVR requires verifier to report issues that fall under multiple

classifications under multiple classification

• Non-compliance can become a NC after correction

• Issues reported as NC and non-compliance: important to have a

clear reference to MRR and link between NC and non-compliance

• FAQ is the interpretation of the AVR requirements in Article 27 AVR

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Classification

• Concern: misclassifications in 2014 verification reports

• Misstatements

• Non-conformities

• Non-compliance

• Recommendation of improvement

• Issues under multiple classifications

- must be reported under those multiple classifications

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How to report issues in Annex I

• Inconsistencies in how issues are reported in Annex I and III

• Any outstanding issue that is reported must be resolved

• All outstanding issues not corrected by operator, must be reported

• Recommendations : sufficient detail understandable to all parties

• Issues: clear reference to MRR or MP

• Prior year NCs

• Info on data gaps

• Annex I – a part of the verification statement

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How to report issues in Annex III of the VR

• Changes approved by the CA but not processed yet in MP or permit

• Changes to the MP that were not notified to the CA

• Any changes to activity level, capacity or operation of installation not

reported to the CA by 31 December

• Significant changes to the MP for which approval of CA was not

obtained

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Verification opinion statements - Findings

• Can negative verification opinion statement be given if there are

no material misstatements –what are objective criteria?

• Could risk of reoccurrence influence verification opinion statement

in year X if verifier is confident that the emissions are correct

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Verification opinion statements -Findings

• More harmonization needed on how to deal with missing and

inadequate operator’s risk assessment

• Difference of opinion on how to take into account lacks in risk

assessment and control activities

• What is the impact on conclusions if the same or a new verifier

was involved in the verification?

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Verification opinion statements

• Verified

• Verified with comments

• Not verified

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Information Exchange

• Where to send the information

• How to use and interpret it

• How to report back

Requirements in AVR 600/2012 –Chapter VI on Information

Exchange

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KGN II.10 Information Exchange Templates

• Explaining the content of the templates for

• Notification

• Time and place for planned verifications

• Work programme

• Details on NAB assessment

• Management report

• Result of NAB assessment, complaints if any

• Information exchange between Cas and NABs

• Result of CA review, complaints if any

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• Thank you for your attention!