OAR 340-272-0445
Log of Issues

(1)

Ther verification team must keep a log that documents any issues identified in the course of verification that may affect determinations of material misstatement and nonconformance, whether identified by the verification team, by the responsible entity regarding the original or subsequent submitted reports, or by DEQ. The log of issues must contain the following:

(a)

Identification of the regulatory section related to the material misstatement, nonconformance, or potential nonconformance, if applicable, and indication if the issues were corrected by the responsible entity before completing the verification services;

(b)

Documentation of any other concerns with the preparation of the report or fuel pathway application, which must also be communicated to the responsible entity during the course of verification services; and

(c)

Indication of whether each issue has a potential bearing on material misstatement, nonconformance, or both, and whether an adverse verification statement may result if not addressed.

(2)

If quarterly review is conducted before an annual verification for CFP reports submitted under OAR chapter 340, division 253, any issues identified that may affect determinations of material misstatement or nonconformance must be documented in the log of issues during the quarterly review. The log of issues for the annual verification must include the cumulative record of issues from all quarterly reviews, as well as the annual verification.

Source: Rule 340-272-0445 — Log of Issues, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-272-0445.

340‑272‑0010
Purpose and Scope 340‑272‑0020
Definitions 340‑272‑0100
General Requirements for Verification of Reports and Fuel Pathway Applications 340‑272‑0110
Requirements for Verification of CFP Reports and Fuel Pathway Applications Submitted under OAR Chapter 340, Division 253 340‑272‑0120
Requirements for Verification of GHG Reporting Program Emissions Data Reports Submitted under OAR Chapter 340, Division 215 340‑272‑0210
Applications and Criteria for DEQ Approval of Verification Bodies and Verifiers 340‑272‑0220
DEQ Review and Approval of Verification Bodies and Verifiers 340‑272‑0300
Requirements for Verification Services 340‑272‑0350
DEQ Review and Approval of Verification and Re-verification Requirements 340‑272‑0355
DEQ Data Requests and Audits 340‑272‑0405
Notice of Verification Services 340‑272‑0410
Scoping Verification Services 340‑272‑0415
Verification Plan 340‑272‑0420
Site Visits 340‑272‑0425
Sampling Plan 340‑272‑0430
Data Checks 340‑272‑0435
Documentation of Differences and Modifications to Reports and Fuel Pathway Applications 340‑272‑0440
Findings 340‑272‑0445
Log of Issues 340‑272‑0450
Material Misstatement Assessments for CFP Fuel Pathways and Quarterly Fuel Transactions Submitted under OAR Chapter 340, Division 253 340‑272‑0455
Material Misstatement Assessments for CFP Project Reports Submitted under OAR Chapter 340, Division 253 340‑272‑0460
Material Misstatement Assessments for Emissions Data Submitted under OAR Chapter 340, Division 215 340‑272‑0465
Review of Missing Data Substitution 340‑272‑0470
Review of Operations and Emissions for Emissions Data Reports Submitted under OAR Chapter 340, Division 215 340‑272‑0495
Independent Review and Completion of Verification Services 340‑272‑0500
Requirements for Conflict of Interest Evaluation
Last Updated

Jun. 8, 2021

Rule 340-272-0445’s source at or​.us