Paragraph 46 Strategic analysisF1
At the beginning of the verification, the verifier must assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the maritime operator.
The verifier must collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis.
The information referred to in sub-paragraph (2) must include—
the information referred to in paragraph 45;
the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same maritime operator;
the required materiality level.
When reviewing the information referred to in sub-paragraph (3), the verifier must assess the following—
the size and nature of the maritime operator, the distribution of information in different locations as well as the number and type of maritime activities;
the emissions monitoring plan issued by the regulator as well as the specifics of the monitoring methodology laid down in that emissions monitoring plan;
the nature, scale and complexity of emission sources and source streams as well as the equipment and processes that have resulted in maritime emissions data, including the measurement equipment described in the emissions monitoring plan and the origin and application of calculation factors and other primary data sources;
the data flow activities, the control system and the control environment;
the ships’ engines and fuel types used, as well as the number of voyages carried out by ships during the scheme year.
When carrying out the strategic analysis, the verifier must check—
whether the emissions monitoring plan presented to it is the most recent version issued by the regulator;
whether there have been any variations to the emissions monitoring plan during the scheme year and whether these variations have been notified to and, if required, issued by the regulator pursuant to paragraph 12.