CHAPTER 12 Managing Inventory Quality and Verification
12.4 Verification process Verification will usually be an iterative process, where an initial reviewâ€”highlighting areas of non-compliance and/or queries relating to the assessmentâ€”offers an opportunity to make any necessary updates to the GHG inventory before the verification report is produced and conformity with the GPC is determined. Verification can take place at various points during the development and reporting of GHG inventories. Some cities may establish a semi-permanent internal verification team to ensure that GHG data standards are being met and improved on an on-going basis. Verification that occurs during a reporting period allows for any issues to be addressed before the final report is prepared. This may be particularly useful for cities preparing high-profile public reports. All relevant documentation should be made available to support the GHG inventory during the verification process. Cities are responsible for ensuring the existence, quality and retention of documentation so as to create an audit trail of how the GHG inventory was compiled. Assumptions and
calculations made, and data used, for which there is no available supporting documentation cannot be verified.82 If, following verification, the GHG inventory is deemed to be fully compliant with the principles and requirements set out in the GPC, then the city will be able to make a claim of conformity. However, if the verifiers and city cannot come to an agreement regarding outstanding areas of non-compliance, the city will not be able to make a claim of conformity. The process of verification should be viewed as a valuable input to a path of continuous improvement. Whether verification is undertaken for the purposes of internal review, public reporting or to certify compliance with the GPC, it will likely contain useful information and guidance on how to improve and enhance a cityâ€™s GHG accounting and reporting practices.
82. If a city issues a specific base year against which it assesses future GHG performance, it should retain all relevant historical records to support the base year data. These issues should be kept in mind when designing and implementing GHG data processes and procedures.