CHAPTER II

VERIFICATION

Strategic analysis
Article 11
1
At the beginning of the verification the verifier shall assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the installation or the aircraft operator.
2
For the purposes of understanding the activities carried out by the installation or the aircraft operator, the verifier shall collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis. The information shall include at least:
a
the information referred to in Article 10(1);
b
the required materiality level;
c
where the verifier is carrying out the verification for the same operator or aircraft operator, the information obtained from the verification in previous years.
3
When reviewing the information referred to in paragraph 2, the verifier shall at least assess the following:
a
for the purposes of the verification of the operator’s emission report, the category of the installation referred to in Article 19 of Regulation (EU) No 601/2012 and the activities carried out at that installation;
b
for the purposes of the verification of the aircraft operator’s emission or tonne- kilometre report, the size and nature of the aircraft operator, the distribution of information in different locations as well as the number and type of flights;
c
the monitoring plan approved by the competent authority as well as the specifics of the monitoring methodology laid down in that monitoring plan;
d
the nature, scale and complexity of emission sources and source streams as well as the equipment and processes that have resulted in emissions or tonne-kilometre data, including the measurement equipment described in the monitoring plan, the origin and application of calculation factors and other primary data sources;
e
the data flow activities, the control system and the control environment.
4
When carrying out the strategic analysis, the verifier shall check the following:
a
whether the monitoring plan presented to it is the most recent version approved by the competent authority;
b
whether there have been any modifications of the monitoring plan during the reporting period;
c
whether those modifications have been notified to the competent authority pursuant to Article 15(1) or Article 23 of Regulation (EU) No 601/2012 or approved by the competent authority in accordance with Article 15(2) of that Regulation.