OAR 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 (Data Checks).

(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 (Data Checks) 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 (Independent Review and Completion of Verification Services).

(5)

When evaluating material misstatement, correctly substituted missing data must be deemed to be accurate, regardless of the amount of missing data.

Source: Rule 340-272-0460 — Material Misstatement Assessments for Emissions Data Submitted under OAR Chapter 340, Division 215, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=340-272-0460.

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 340-272-0460’s source at or​.us