Or. Admin. Code § 340-272-0445

Current through Register Vol. 63, No. 10, October 1, 2024

Section 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.

Or. Admin. Code § 340-272-0445

DEQ 14-2020, adopt filed 05/07/2020, effective 5/7/2020

Statutory/Other Authority: ORS 468.020, 468A.050, 468A.266, 468A.271, 468A.277 & 468A.280

Statutes/Other Implemented: ORS 468A.010, 468A.015, 468A.050, 468A.265 through 468A.277 & 468A.280