Or. Admin. Code § 340-272-0460 - Material Misstatement Assessments for Emissions Data Submitted under OAR Chapter 340, Division 215
(1) The
verification team must conduct separate assessments for material misstatement
of total reported emissions for each emissions data report submitted under OAR
chapter 340, division 215. The assessments of material misstatement of
emissions data must meet all of the requirements of this rule.
(2) Material misstatement of emissions data
includes any discrepancy as described in subsection
(a) of this section, omission as described in
subsection (b) of this section, or misreporting as described in subsection (c)
of this section, or aggregation of the three, identified in the course of
verification services that leads a verification team to believe that the total
reported emissions (metric tons of CO2e) in a GHG Reporting Program emissions
data report contains errors greater than five percent.
(a) Discrepancies include any differences
between the reported emissions and the verifier's review of emissions for a
data source subject to data checks under OAR
340-272-0430.
(b) Omissions include any emissions the
verifier concludes must be part of an emissions data report, but were not
included.
(c) Misreporting includes
duplicate, incomplete, or other emissions the verifier concludes should or
should not be part of an emissions data report.
(3) Each emissions data report is subject to
data checks under OAR
340-272-0430 and must be
assessed separately for material misstatement of emissions data.
(4) The following equation for percent error
must be used to determine whether the total reported emissions in an emissions
data report contain a material misstatement of emissions data and must be
included in the final verification report according to OAR
340-272-0495.
Percent error (emissions) = ([SIGMA](Discrepancies + Omissions + Misreporting) ÷ Total reported emissions) × 100%
(5) When evaluating
material misstatement, correctly substituted missing data must be deemed to be
accurate, regardless of the amount of missing data.
Notes
Statutory/Other Authority: ORS 468.020, 468A.050 & 468A.280
Statutes/Other Implemented: ORS 468A.010, 468A.015, 468A.050 & 468A.280
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