# The Greenhouse Gas Emissions Trading Scheme Order 2020, Paragraph 27: Control system


(1) The maritime operator must—
(a) carry out a risk assessment to identify sources of risks of errors in the data flow from primary data to final data in the annual emissions report;
(b) establish, document, implement and maintain an effective control system to ensure that any reports resulting from data flow activities—
(i) do not contain misstatements;
(ii) are in conformity with the emissions monitoring plan;
(iii) comply with this Schedule;
(c) make the risk assessment referred to in paragraph (a) available—
(i) to the regulator upon request;
(ii) for the purposes of verification.
(2) For the purposes of sub-paragraph (1), the maritime operator must—
(a) establish, document, implement and maintain written procedures, separately from the emissions monitoring plan, for data flow activities as well as for control activities;
(b) include references to and a description of those procedures in the emissions monitoring plan;
(c) make any written documentation of the procedures available—
(i) to the regulator upon request;
(ii) for the purposes of verification.
(3) Control activities referred to in sub-paragraph (2) include, where applicable—
(a) quality assurance of the relevant measurement equipment;
(b) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in accordance with sub-paragraph (1);
(c) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;
(d) internal reviews and validation of data;
(e) corrections and corrective action;
(f) control of out-sourced processes;
(g) keeping records and documentation including the management of document versions.

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Source: https://www.legislation.gov.uk/uksi/2020/1265/schedule/2A/paragraph/27 (the official version)
Page: https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.