the largest calculation uncertainty. As applicable and deemed appropriate by the verification team, electricity transactions shall also be ranked or evaluated relative to the amount of power exchanged and uncertainties that may apply to data provided by the retail provider or marketer.
The verification team shall include in the sampling plan a qualitative narrative of uncertainty risk assessment in the following areas as applicable under sections 95110 to 95115:
Data acquisition equipment;
Data sampling and frequency;
Data processing and tracking;
Management policies or practices in developing emissions data reports.
The verification team may change the sampling plan as relevant information becomes available and potential issues emerge of material misstatement or nonconformance with the requirements of this article.
The verification body shall retain the sampling plan in paper, electronic, or other format for a period of not less than five years following the submission of each verification opinion. The sampling plan shall be made available to ARB upon request.
Data Checks. To determine the reliability of the submitted emissions data report, the verification team shall use data checks. Such data checks shall focus first on the largest and most uncertain estimates of emissions and electricity transactions, and shall include the following:
The verification team shall use data checks to ensure that the appropriate methodologies and emission factors have been applied for the emissions sources and electricity transactions covered under sections 95110 to 95115;
The verification team shall choose emissions sources, and electricity transactions data as applicable, for data checks based on their relative sizes and risks of material misstatement as indicated in the sampling plan;
The verification team shall use professional judgment in the number of data checks required for the team to conclude with reasonable assurance whether the reported emissions and transactions are free of material misstatement and the emissions data report otherwise conforms to the requirements of this article.