1.0 Introduction. 2.0 Project Identification. General

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1.0 Introduction

General

This report presents the verification for this engagement including the results of the verification. Environmental Compliance Inc Offset Project Plan for Environmental Compliance Inc Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Plan Version 1 dated November 29, 2011 was reviewed as well as the Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated February 3, 2012.

A reasonable level of assurance was issued at the conclusion of this verification. The official verification result is contained within the Statement of Verification, which is appended to this report.

This Verification Report relies on the proponent's Project resulting in the Greenhouse Gas Emission Reductions Report and the requirement of the Alberta Offset System Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010 and ISO-14064 Part 3.

2.0 Project Identification

Title(s) of the

project documents reviewed

• Offset Project Plan for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Plan Version 1 dated November 29, 2011

• Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Report Version 1 dated February 3, 2012 Verification

Objective

To review the Project Proponents Offset Project Plan and Offset Project Report and conduct desktop reviews, a site visit, audits and investigations to agreed criteria and issue an opinion in the form of a Verification Report and Verification Statement to a reasonable level of assurance regarding the Project Proponents Assertion.

Project Period Baseline: Baseline varied by site. For a detailed breakdown of the baseline emissions see Section 4.0 Quantification plan in the Buffalo Trail –Elk Island Catholic Energy Efficiency Project Plan.

The project is a result of actions taken on or after January 1, 2002 Project Period: January 1, 2004 – April 30, 2011

For a summary of the baseline and project related data please see Annex B & C of the Offset Project Plan

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Expected Lifetime of the Project

The expected lifetime of the project is eight years

Type of Project Energy Efficiency Project in Institutional Buildings, in accordance with the Quantification Protocol for Energy Efficiency in Commercial and institutional Buildings Version 1.0 dated October 2010. Posted under the Government of Alberta Specified Gas Emitters Regulation

Legal Land Description

There are multiple sites involved with this project within the Buffalo Trail Public School Board Region and the Elk Island Catholic School Board Region. For exact locations please see Appendix G (Annex A of the Offset Project Plan)

Reporting, Monitoring, and Verification Details

This project is reporting for the historical period of January 1, 2004 – April 30, 2011.

The emissions are monitored by inputting the energy related data into a data management system called Metrics 4.0. The Metrics 4.0 data is then used to quantify the emissions reductions based on lower energy utility usage.

The verification was carried out by an independent, third party, Williams Engineering Canada. A team lead by Julia Beresford, EPt, GHG-V, a certified GHG verifier through CSA America. Peer review was provided by Don Schick, BComm, CA, VP of Finance and Doug Mulley, P.Eng, Mechanical Engineering Manager. Julia performed the desktop review of the data and report writing, the site visits were performed by Henry Sun, an Electrical technician. For more information on the team please see Appendix A Verification Information or Appendix D Statement of Qualifications.

Verification Criteria The criteria used for this verification was:

• The Alberta Offset System Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010

• The Government of Alberta Specified Gas Emitters Regulation

• ISO 14064 Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)”

• ISO 14064 Part 2 “Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions or Removal Enhancements (2006)

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Verification Standard

ISO 14064 Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)”

Level of Assurance This project was verified to a reasonable level of assurance Materiality

Threshold

The materiality threshold for this project is 5%

3.0 Verification Details

Objective

The objective of this verification is to review the Project Proponents Plan and Offset Project Report and conduct desktop reviews, a site visit, audits and investigations to agreed criteria and issue an opinion in the form of a Verification Report and Verification Statement to a reasonable level of assurance regarding the Project Proponents Assertion.

Criteria

This verification was conducted to The Alberta Offset System Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010, the Government of Alberta Specified Gas Emitters Regulation, ISO 14064 Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)” and ISO 14064 Part 2 “Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions or Removal Enhancements (2006). This methodology is deemed to be appropriate as it is specific to energy efficiency projects, of which this project is.

This verification was conducted on Environmental Compliance Inc Offset Project Plan for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated November 29, 2011 as well as the Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated February 3, 2012.

Scope

The scope of this verification is limited to the report and assertions made in the reports on the results of the Offset Project Plan for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated November 29, 2011 and the Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated February 3, 2012 conforms to the requirements of the Specified Gas Emitters Regulation, the Quantification Protocol for Energy

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Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010 and ISO14064-2. A representative sample of the baseline data (varied dates by site) and a representative sample of the project activity from January 1, 2004 – April 30, 2011 as well as baseline emissions from July 2003 forward were verified. The representative sample used for verifying the bills to the project spreadsheets was four months from every year of billing data, including adjustments where pertinent, where sampled for 50% of the sites involved in this project. The gases included in the scope of this project are CO2, CH4 and N2O. The emissions factors and global warming potentials were also reviewed.

Level of Assurance

This project was verified to a reasonable level of assurance.

Materiality Threshold

The Government of Alberta, Technical Guidance for Offset Project Developers, Version 3.0 dated February 2012 describes a 5% materiality threshold be set for the projects within the system. For this verification, the verifiers planned to document and discuss with Environmental Compliance Inc any issue that could represent a difference greater than 1% of the total reported emission reductions.

Verifier’s Independence, Ethical Conduct and Fair Presentation

There are several threats to independence in general. They are self-interest threat, self-review threat, advocacy threat, familiarity threat and intimidation or economic dependence threat. The self-interest threat is not a concern as WEC verifiers do not have a financial interest in the project, as well the fees having no contingency on the results of the verification. The self-review threat is not a concern for this verification as Julia Beresford, B.Sc., EPt, GHG-V, is performing the verification activities with Doug Mulley, P.Eng and Don Schick, BComm, CA, performing peer review. The advocacy threat is not a concern as WEC does not promote the projects we verify; rather we promote our verification services. Familiarity threat is not a concern as WEC employees have never accepted gifts from our verification clients, and even though, through the verification process, we become affable, WEC always adhere to our relevant professional ethics guidelines. The intimidation or economic dependence threat is not a concern as WEC does not begin work on a verification without having a signed proposal that outlines the project so that all parties are well informed as to the cost of the project, the scope, criteria and objectives.

Independence of the auditors is ensured by adherence to the Alberta mandated Permit to Practice regulations of the APEGGA, and the corporate Professional Practice Management Plan. In particular, this ensures internal peer review, and prohibits result based contingent fees.

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Williams Engineering staff assigned to carry out or assist in verification have no professional or personal stake in any of the proponents business or related projects. Conflict of Interest forms are routinely processed at the commencement of any employees’ engagement at Williams Engineering Canada Inc supporting this claim of independence.

Verifiers’ Independence, Ethical Conduct and Fair Presentation of the Verifiers is addressed in Appendix D of this Verification Report.

Verifiers and Due Professional Care

Williams Engineering Canada Inc. assigned verifiers Julia Beresford and Don Schick to this verification activity. These professionals have the necessary skills, relevant experience and have demonstrated competencies through formal examination to perform this verification activity. These skills and competencies allow the Verifiers to exercise due professional care and judgement consistent with the needs of the Project Proponent and the intended users of this Verification Report. Specific credentials and skills of Julia Beresford and Don Schick are presented in the Appendix D Statement of Qualifications.

4.0 Greenhouse Gas Assertion

The following is a table illustrating the Buffalo Trail Public – Elk Island Catholic Energy Efficiency Project aggregate GHG Emissions savings in tonnes CO2e.

Calendar Year

Electricity Whole Facility**

Natural Gas Whole Facility** Total Whole Facility** kWh tonnes C02 Claimed Tonnes GJ Claimed Tonnes tonnes C02 tonnes C02 Claimed tonnes 2004 20,005.7 13.0 11.7 504.2 38.7 25.6 23.1 34.0 2005 386,102.9 251.0 225.9 1,719.5 338.4 87.5 78.7 304.0 2006 580,735.1 377.5 339.7 4,785.1 620.9 243.4 219.1 558.0 2007 782,014.1 508.3 457.5 6,429.5 835.4 327.1 294.4 751.0 2008 1,219,837.3 792.9 713.6 11,799.3 1,393.2 600.3 540.2 1,253.0 2009 1,306,182.8 849.0 764.1 15,026.6 1,613.5 764.4 688.0 1,451.0 2010 1,172,465.3 762.1 685.9 12,416.6 1,393.8 631.7 568.5 1,253.0 2011 533,720.0 346.9 312.2 6,687.6 687.1 340.2 306.2 618.0 Totals 6,001,063.3 3,900.7 3,510.6 59,368.3 6,920.9 3,020.2 2,718.2 6,222.0

*Emissions factors of 0.65kg CO2 per kWh electricity and 50.872 kilograms CO2e per GJ of Natural Gas were used in this calculation.

** Whole Facility Approach using Simple Method is calculated using a factor of 0.9 X the CO2e generated from energy reductions.

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The following is a table illustrating the GHG assertion by the pertinent greenhouse gases. Calendar Year PFC tCO2e HFC tCO2e SF6 tCO2e CO2 tCO2e CH4 tCO2e N2O tCO2e CO2e tCO2e Total tCO2e 2004 22.94 0.01 0.13 23.08 34 2005 78.25 0.03 0.45 78.73 304 2006 217.75 0.09 1.25 219.09 558 2007 292.58 0.12 1.68 294.38 751 2008 536.93 0.22 3.08 540.23 1,253 2009 683.79 0.28 3.92 688.00 1,451 2010 565.02 0.23 3.24 568.50 1,253 2011 304.32 0.13 1.75 306.19 618 Totals 2,701.58 1.11 15.5 2,718.2 6222

*

The specific reductions of GHG species of CO2, CH4 and N2O, are calculated for Natural Gas only. CO2e reductions from

electricity use a coefficient of 0.65 kg/kWh and does not break out GHG species of CO2, CH4 and N2O. The Total tCO2e is the total

of both Natural Gas and Electricity emission reductions and correspond with the Table: Aggregate Project GHG Emissions Savings in Tonnes CO2e which can be observed on the previous page.

The reporting period being verified for the project is from January 1, 2004 – April 30, 2011. Baseline data being verifier start dates vary by site, the earliest beginning July 2003. The project is a result of actions taken on or after January 1, 2002. For more information on the baselines please see Appendix B & C of the Offset Project Plan.

5.0 Roles and Responsibilities

Project

The following is a table indicating the roles, responsibilities and contact information for the project proponent:

Company Name Environmental Compliance Inc

Contacts Don Diduck

Address #102, 9333 – 47 Street Edmonton Alberta T6B 2R7 Canada Telephone 780 910 8639 Fax 780 468 4181

Email address [email protected]

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Verification Team

The following is a table indicating the roles, responsibilities and contact information for the verification team:

Company Name Williams Engineering Canada Inc.

Contacts Lead Verifiers:

Julia Beresford, B.Sc. EPt, GHG-V Don Schick, BComm, CA

Verification Team:

Doug Mulley, P.Eng, Project Manager Julia Beresford, B.Sc. EPt, GHG-V, Verifier

Address N195 - 3015 5 Ave NE

Calgary AB Canada, T2A 6T8

Telephone 403-263-2393

Fax 403-262-9075

Email address Don Schick, BComm, CA

[email protected]

Doug Mulley, P.Eng

[email protected]

Julia Beresford, EPt

[email protected]

Qualifications

For more details on qualifications please see Appendix D

Don Schick, BComm, CA - Chartered Accountant Doug Mulley, P.Eng - Professional Engineer Julia Beresford, EPt, GHG-V

- Certified GHG Verifier, CSA America

Website www.williamsengineering.com

Site visit February 22, 2012

Report Date This report was complete May 1, 2012

6.0 Verification Process

This verification was conducted to the Alberta Offset System Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings, Version 1.0 and ISO 14064 Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)”.

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Verification Approach

The Verification Activities consisted of three stages. Planning:

• Collection of evidence

Environmental Compliance Inc Director of Engineering provided all the data for the desktop review to the Williams Engineering Corporate office.

Assess internal controls,

The Internal Controls were assessed through a comparison of the data spreadsheet to be entered in Metrics 4.0 and the corresponding bills. The internal controls are strong as the data consistently matches the bills.

• Develop review file

Pertinent project related information is saved on the Williams Server as well as hard copies of site notes and data being saved in a hard copy in the WEC server in our archive for 2012.

• Provide initial feedback

As the project progresses, if the verifier is concerned about a discrepancy that may be material, she will notify the client so that they may make the necessary changes before the verification proceeds.

Execution:

Evidence was collected through digital records being downloaded from the client as well as site visits to confirm the equipment is on site and functioning. The document review included invoices for the energy efficiency equipment and the associated shipping and installation. Operations and Maintenance Manuals are observed to ensure the energy efficiency equipment is functioning and properly maintained. The desktop review included reviewing ~30% of all utility data for 50% of the sites, involved in this project. • Assess internal controls

As mentioned above, the internal controls were assessed through a comparison of the data spreadsheet to be entered in Metrics 4.0 and the corresponding bills. The internal controls are strong as the data consistently matches the bills and no material errors were found.

• Conduct substantive testing

The equations and total emissions were tested by using project data and doing sample calculations.

• Develop review file,

• Provide initial feedback, performed over the phone or in email during the process Completion:

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• Review final GHG Assertion

• Confirm work completed and peer reviewed

• Close engagement

Note that while these three stages occur in sequence, individual steps within each stage often occur in parallel. It is normal for this process to be refined as work progresses and additional information comes to light.

Verification Schedule

The Verification schedule is as follows: Data sampling:

Buffalo Trail Public: January 20 - 25, 2012 Elk Island Catholic: March 12 - 21, 2012 Site visits:

Buffalo Trail Public: January 19 & 20, 2012 Elk Island Catholic: March 22 & 23, 2012 Release Report: May 1, 2012

For a more detailed verification schedule please refer to Appendix F.

Sampling Plan

In executing the sampling plan, we reviewed the documents indicated below.

• Emission factors and calculations to ensure they are current and in accordance with the appropriate entities.

• The baseline sample consisted of four months from the baseline data for 50% of the sites was verified against related natural gas and electricity invoices for the baseline period which varied by site, the earliest beginning in July 2003

• The project activity data sample of all meters on site, four months from every year of the baseline data was verified against related natural gas and electricity invoices from January 1, 2004 – April 30, 2011.

• Invoices for the installation of energy efficiency equipment and building envelope improvements

• Alberta Boiler Safety Association (ABSA) related information such as inspection permits. • Maintenance and Infrastructure Reports

• A representative sample of the reductions calculations were confirmed to be correct • Operations and Maintenance documents

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The Sampling Plan is provided in Appendix B.

6.1 Site visit

Site visits to the school boards central buildings for a document review including maintenance and infrastructure reports for the energy efficiency equipment installed as well as building automation programs and maintenance information are observed to ensure the energy efficiency equipment is functioning and properly maintained. During the site visits a representative sample of 50% of the schools in the project were visited to ensure the energy efficient equipment is on site and functioning.

Site visit flow chart

Note: the site visits, to the project locations, can be performed before the document review depending on the onsite representatives and the pertinent documents available in a central location or in the buildings to be visited.

Start up meeting on site

Review Building Automation Program Perform Document Review in central

school board location:

Maintenance and infrastructure reports for equipment and work done

Maintenance information

Perform site visits:

Visit a representative sample of the project related buildings to ensure energy efficiency equipment is present and functioning properly

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The following is a summary of the site visits performed for this verification broken down by school:

School On-Site Energy Efficiency Measures Observed

Buffalo Trail Public

Amisk T8 lights in the gym and mechanical room

Boiler

Dimax controls (Building automation system) Hughenden T8 lights in the gym and mechanical room

Boilers x2

Domestic hot water tank Dimax controls

Edgerton T8 lights in the mechanical room

T5 lights in the gym Boilers x2

Domestic hot water tank Dimax controls

Air handling unit (AHU) Heat pumps

Dr Folkins (also known as Chauvin)

T8 lights in the mechanical room

T5 lights in the gym Boilers x3

Domestic hot water tank Heat pumps

Dimax controls Wainwright High T5 lights in the gym

Irma T5 lights in the gym

EH Walters T8 lights in the gym and mechanical room Boilers x2

Siemens controls

Marwayne T8 lights in the gym, hallways and mechanical room Boilers x2

Heat exchanger

Kitscoty High T8 lights in the mechanical room T5 lights in the hallways and gym Dimax controls

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Kitscoty Elementary T8 lights in the mechanical room T5 lights in the hallways and gym Dimax controls

Vermillion Jr High T5 lights in the gym

T8 lights in the hallway and mechanical room Boilers x2

Vermillion Elementary T5 lights in front hallway and gym T8 lights in the mechanical room Classroom furnace example Boilers x2

Heat pumps

Mannville T5 lights in Gym

T8s in mechanical room and CTS lab Boilers x2

Dimax Controls CFL potlights

Elk Island Catholic

St Mary’s CFL pot lights

Radiant panel used with the classroom from AHU Domestic hot water tank and circulation pumps Energy management system

St Martins T8 lights in the care taker’s room T8 lights in the mechanical room Boilers x3

Energy management system Domestic hot water tank New roofing

Roof Top Unit (RTU) x 2 Our Lady of Perpetual

Help

Typical AHU

Boilers x 2

Energy management system LED exit signs

Father Kenneth Kearns T8’s in mechanical room and storage area Energy management system

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LED exit sign Typical AHU Arch Bishop Jordan High LED exit signs

Variable Frequency Drives (VFD) for return and supply fans Energy management system

T8’s in hallway to mechanical room Boilers x3

RTU for computer lab

Heat exchanger in mechanical room

Jean Vanier Energy management system

T8 lights in stage area New roofing

LED exit sign

Domestic hot water tank

Madonna T8s in men’s locker room

LED exit sign

Zoned AHU with heat exchanger controlled by dampers Typical AHU x2

Energy management system

Saint Theresa T8 lights in the gym and daycare area Typical AHU x2

Domestic hot water tank Energy management system

John Paul XXIII Boilers x4

Domestic hot water tank LED exit signs

Energy management system

School Board Building Document Review summary Buffalo Trail Public:

School Document Date of document

Edgerton Buffalo Trail (BT) P.O. for the pump upgrade and Hughden CTS

Dec-03 BT P.O. for delivery service to maintenance shop Dec-03

BT P.O. for heating pump Nov-03

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check, clean, repair, assemble and test run, static balance impeller

BT PO to upgrade the energy management systems Mar-03

Invoice for 6 replacement boards for controls system Feb-03

Packing slip for boards from Dimax Controls Feb-03

letter to the school board explaining board replacement project

Dec-02

Invoice for energy management upgrade Jul-07

Fax correspondence between the controls contractor and the school board on the energy management upgrade

discussing, that the contractor will provide interface with Dimax panel including cable close to Dimax Panel, Loading all new software and setting up the link from the computer to the interface

May-07

Clearance under WCB for the contractor to perform the work Jul-07

BT PO for Upgrade of controls May-08

Invoice for controls upgrade Nov-08

BT PO for supplies for hallway lighting upgrade Jan-09 Invoice for a remote control relay and terminal block Dec-08 BT PO for supplies for hallway lighting upgrade Dec-08

Amisk BT PO for the energy management upgrade Jul-07

Invoice for energy management/controls upgrade describing interface with Dimax Panel and other work such as loading software

Jul-07

Quote for network connection to Dimax System Apr-07

WCB clearance for contractor Jul-07

BT PO for Heating Pump Upgrade Feb-10

Invoice for pump upgrade Feb-10

Hughenden BT PO energy management repairs Dec-06

Invoice for energy management work Nov-06

Invoice for energy management upgrades Nov-06

Invoice for energy management work Nov-06

BT PO for hot water tank Nov-06

Invoice for hot water tank work Nov-07

BT PO to replace the recirculation pump Jan-06

Invoice for pump Jan-07

BT PO for recirculation pump flange Jan-07

BT PO energy management upgrades Mar-08

Invoice for energy management upgrades Feb-08

BT PO for repairs for energy management system Jun-08

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BT PO for energy management upgrades Jul-07

Invoice for energy management upgrades Jul-07

Quote for Dimax panel work, software install and setting up link from computer to the interface

May-07

WCB clearance for contractor Jul-07

BT PO for Boiler Upgrades Oct-09

Invoice for skids for boiler project Sep-09

BT PO for lighting upgrade Jul-03

Invoice for work done in Hughenden Jun-03

Irma BT PO for water heater upgrade Oct-03

Invoice for water heater upgrade Nov-03

Invoice for water heater upgrade parts listed as line items Oct-03

Quote for Dimax panel work and software install and setting up link from computer to the interface

Apr-07 Invoice for six replacement boards for the controls system Feb-03

Dimax Packaging Slip Feb-03

BT PO for upgrade energy management system in various schools

Jul-07 Invoice for energy management upgrades hook up panels,

load new software, etc

Jul-07

BT PO for water heater upgrade Jun-07

Invoice for energy mgmt upgrades hook up panels, load new software, etc

Feb-09

Invoice for 4 transducers Jan-09

Invoice for tying domestic hot water pump into Dimax Building management system

Jan-09 Invoice for domestic hot water tie in to Dimax controls Jan-09

BT PO for T8 Lamps Jun-10

Invoice for T8 lamps Jul-10

Wainwright High School

BT PO for energy management systems Mar-03

Invoice for car plugs maintenance Jan-09

Invoice for checking out overheating of controls and car plug override

Jan-09

BT PO for energy management systems Nov-04

BT PO for water heater replacement Jan-04

Invoice for water heater related parts Sep-04

BT PO for mechanical services for energy management upgrades

Dec-06

Invoice for damper operation on AHU Jun-03

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Invoice for work done on controls system Mar-07

Invoice for checking on controls issues Mar-07

Invoice for delivery of the heat pump upgrade Feb-07

BT PO to superior pump for heat pump upgrade Oct-09

Invoice for boiler repairs and heat pump work Oct-09

Wainwright Elementary

Invoice for checking our overheating of mechanical systems Jan-09 Invoice for checking out over heating of controls Jan-09

BT PO for energy mgmt upgrades Mar-03

Invoice for 6 replacement boards for Dimax controls Feb-03

ESP Invoice for work done on control system Nov-08

BT PO for lighting upgrade Sep-08

Invoice for lighting upgrade Sep-08

Invoice for changing software to Celsius and reconfigure space temperature, check valves and transducers on AHU 4 and 5

Nov-06

Invoice for work done to controls Nov-06

BT PO for water heater replacement parts May-10

Invoice for water heater replacement parts May-10

Provost BT PO for upgrading lighting in the home economics area Nov-02

BT PO for repairs to the heat pump May-10

Invoice for repairs to the pump May-10

BT PO for rush seal replacement on 5hp WEG pump motor Oct-09

Invoice for rush seal replacement Oct-09

Chauvin BT PO for Energy management upgrades Dec-06

BT PO for Energy management upgrades Dec-06

BT PO for Energy management upgrades Jul-07

Invoice for work done, interface from DIMAX panel, loading new software and setting up link from computer to the interface device

Jul-07

BT PO for the heating upgrade Jul-09

Invoice for hot water coil and chilled water coil Jul-09

BT PO for energy audits Jan-10

Invoice for performing energy audits Sep-09

BT PO for lighting upgrades including some T5s May-10

Invoice for gym light lamps Jun-10

Manville BT PO for boiler replacement design Jan-09

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BT PO for energy management upgrade Nov-04 Dewberry

Elementary School

BT PO for boiler replacement design Jan-09

Invoice for boiler replacement work Apr-08

Vermillion Elementary

Invoice for energy audits Sep-09

BT PO for A/C unit replacement Jan-10

Invoice for A/C unit service (all A/C units at school) May-10

Invoice for A/C unit replacement Oct-08

BT PO for Dimax automation and boiler replacement Oct-08 Invoice for services relating to Dimax control adjustments and

additions as required

Oct-08

BT PO for boiler related equipment Sep-08

Invoice for boiler equipment Oct-08

BT PO for boiler replacement Oct-08

Invoice for boiler replacements Sep-08

Multiple invoices for transporting boiler replacement related goods

Sep-08

BT PO for boiler replacement related equipment Oct-08

UFA invoice for boiler related equipment Oct-08

BT PO for services related to boiler replacement Jul-08

BT PO for boiler related services Aug-08

Invoice for installing 2 new boilers Jul-08

BT PO for energy management upgrade Aug-04

BT PO for energy management systems at various schools Jun-04 BT PO for energy management systems at various schools Mar-03 Invoice for 6 replacement boards for Dimax controls Dec-02

Innisfree BT PO for furnace upgrade Apr-08

Invoice for replacing the furnace Mar-08

BT PO for 3 furnace upgrades Jun-07

Invoice for replacing a furnace May-07

Kitscoty High School

BT PO for energy management upgrade Dec-09

Invoice for energy management upgrade work Nov-09

BT PO for lighting retrofit supplies Aug-10

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Invoice for lamps Jun-10

BT PO for energy management upgrades Jun-05

Invoice for energy mgmt upgrade work Feb-03

Packing slip for Dimax controls boards for controls upgrade Feb-03

Kitscoty Elementary

BT PO for supplies for the lighting retrofit Aug-10

Invoice for supplies Jul-10

BT PO for gym light retrofit Jun-10

BT PO for gym light retrofit May-10

BT PO for boiler upgrade related services Jul-08

Invoice for consulting services related to the boiler replacement

Apr-08

BT PO for energy management systems Mar-03

Invoice for 6 replacement boards, upgrade energy management systems

Feb-03

Dimax controls invoice for 6 boards Feb-03

JR Robinson Elementary

BT PO for boiler replacement design Jan-09

Invoice for boiler replacement work Apr-08

Invoice for Dimax controls work Dec-09

Invoice for Dimax control related work Dec-09

BT PO for energy management upgrade Oct-09

Invoice for Dimax controls upgrade Sep-09

BT PO for boiler related equipment Sep-09

Invoice for boiler related equipment Sep-09

BT PO for boiler related equipment for upgrade Sep-09

Invoice for boiler related equipment for upgrade Sep-09 BT PO for consulting services related to boiler replacement Dec-09

Invoice for consulting services Dec-09

BT PO for gym light retrofit May-10

BT PO for heat pump upgrade Apr-10

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BT PO for heat exchanger Dec-08

Invoice for heat exchanger Dec-08

BT PO for boiler upgrade related services Dec-08

Invoice for boiler upgrade related equipment Dec-08

BT PO for consulting services boiler replacement design Jan-09 BT PO for boiler replacement related equipment Jan-09 Invoices for equipment related to boiler replacement Jan-09 BT PO for equipment delivery related to boiler replacement Mar-09

Invoice for equipement delivery Mar-09

Copies of the bids by mechanical contractors for the boiler replacement

Mar-09

Tender results for the boiler replacement Mar-09

BT PO for supply materials for boiler replacement May-09

Invoice for system upgrade supply materials May-09

Quote for the mechanical systems upgrade Feb-09

BT PO for boiler upgrade related services Jun-09

Invoice for boiler upgrade related services May-09

Invoice for boiler starters Jun-09

BT PO for boiler starter Jul-09

Invoice for starter abd pilot Jul-09

BT PO for equipment for boiler replacement Jul-09

Invoice for boiler upgrade related equipment Jul-09

BT PO for supply valves for the boiler upgrade Aug-09

Invoice for system upgrade related services Aug-09

Invoices for boiler related equipment Aug-09

BT PO for boiler upgrade related equipment Aug-09

Invoice for boiler related equipment Aug-09

BT PO for boiler related equipment Dec-03

Invoice for boiler related equipment Dec-03

All Schools file Quote for new scheduling for all schools with Dimax controls system based on the Kitscoty High

Jun-06

BT PO for new school set-ups with Dimax Jun-06

Invoice for services as quoted, new scheduling for all schools with Dimax system based on Kitscoty High format

Jun-06

BT PO for energy management systems repairs May-06

Invoice for inspecting the Dimax systems and training staff Apr-06 Invoice for inspecting dimax sites and trouble shooting Apr-06

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Elk Island Catholic

School Document Date of document

Jean Vanier Energy management system sequence of operations No date

Invoice for labour and materials for new RTU Sept-08

Invoice for infrared roof scan June-08

Invoice for labour and materials required for the installation of a concealed duct unit into the ceiling of the janitor room and ducted to the server room.

Jul-10

Our Lady of Perpetual Healing

Energy management system sequence of operations No date

Invoice for roofing and flashing Oct-07

Invoice for replacing wet insulation and roof membranes April-08

Invoices for cleaning of the AHU, heaters, coil banks, reheat coils, return and supply ducting

Aug-10 Invoice for material and labour to replace doors Feb-10 Father

Kenneth Kearns

Energy management system sequence of operations No date

Pope John Paul II

Invoice for labor and materials related to a boiler replacement Sept-07 Invoice for labor and materials related to a boiler replacement June07 Invoice for labour and materials for a boiler replacement Sept-07

Invoice for labour and materials required for wall mounted ductless split system for the server room

July 2010 Our Lady of

the Angels

Invoice for partial re-roofing April-07

Invoice for labour and materials required for wall mounted ductless split system for the server room

July-10

Invoice for boiler repairs Dec-09

Invoice for labour and materials required to complete boiler repairs Aug-09 Invoice for labour and materials to install new RTU heating and

cooling

Aug-09

Madonna

Invoice for supplying and installing ductwork July-08

Invoice for supplying and installing ductwork Aug-08

Invoice for Ventilation upgrade Aug-08

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Invoice for three exchange fans and labour Sept-08

Invoice for labour and materials required for the installation of a ceiling mount split system air conditioning unit

May-10

Invoice for re-roofing Nov-09

St Theresa Invoice for ventilation upgrade work complete to date July-08 Invoice for ventilation upgrade work complete to date Aug-08

Invoice for labour and materials required for the re-installation of 2 RTU

Jan-10 Invoice for removing existing roofing and applying new roofing

membranes and flashing

Dec-09 Arch Bishop

Jordan

Invoice for roofing consulting, inspection and tender process to completion

Sept-08

Invoice for materials and roofing Sept-08

Invoice for chimney extension July-10

Invoices for cleaning of the AHU, heaters, coil banks, reheat coils, return and supply ducting

Jun-10 Invoice for labour and materials required to replace the existing

PVI hot water heater, remove the existing tanks and install a vertical double wall shell and tube heat exchanger and storage tank

Mar-10

Invoice for labour and materials required to remove the existing plate and frame heat exchanger and replace with a shell tube heat exchanger

Apr-10

Invoice for installation of new controller for new domestic hot water exchanger

Dec-10 Invoice for labour and materials required to replace the existing

PVI hot water heater, remove the existing tanks and install a vertical double wall shell and tube exchanger and storage tank

May-10

Invoice for labour and materials to remove existing heat exchanger and replace it with a shell tube heat exchanger

Sept-09 Pope John

XXIII

Invoice for labour and materials for installation of 2 new RTU July-10 St Patrick Invoice for new portable/gasoline-furnace start-up Mar-10 St Martins Invoices for cleaning of the AHU, heaters, coil banks, reheat coils,

return and supply ducting

July-10 St Mary’s Invoice for labour and materials required for the installation of a

ceiling mount split system air conditioning unit

July-10

• Alberta Boiler Safety Association (ABSA) related information such as current permits were observed on site.

• Maintenance and Infrastructure Reports for 2004-2010 were observed on site (2003/2004/2005/2006/2007/2008/2009/2010/2011)

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• The preventative maintenance program was observed, a typical furnace/boiler program, typical AHU and a typical RTU program were observed.

The following schools building automation systems where reviewed to ensure the energy efficiency equipment was functioning properly:

Buffalo Trail Public • Amisk • Hughenden • Edgerton • Dr Folkens • Wainwright High • Irma • E.H. Walters • Marwayne • KHS • KES • Vermillion Jr High • Vermillion Elementary • Mannville

Elk Island Catholic • St Martins

• Our Lady of Perpetual Help • Father Kenneth Kearns • Jean Vanier

• St Theresa • St Mary’s • Pope John XXIII • Arch Bishop Jordan •

Our Lady of the Angels

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Material and immaterial issues

Material and Immaterial Issues raised during verification were as follows:

Material Issues

No material issues were revealed during the course of this verification. Therefore, there are also no outstanding material issues. The materiality threshold for this project is 5% as described in the Government of Alberta, Technical Guidance for Offset Project Developers, Version 3.0 dated February 2012.

Immaterial Issues

The immaterial issues were as follows: Buffalo Trail Public Electricity Discrepancy

E

School Date Spreadsheet (kWh) Bill (kWh) Discrepancy (kWh) % of total kWh savings in Buffalo Trail Public Dewberry School April 2005 adjustment -464 -461 3 <0.01% Provost Public School May 2006 Adjustment 13 113 100 <0.01% Dewberry School Feb 2008 Adjustment -298 298 596 0.01% Buffalo Trail Public Elementary School April 2008 Adjustment 824 842 -18 <0.01% Vermilion Elementary School May 2009 Adjustment 14 -14 28 <0.01% Buffalo Trail Public Elementary School Nov 2008 Adjustment -52 +52 104 <0.01% Buffalo Trail Public High School Oct 2008 Adjustment -195 -1495 1300 0.03% Provost Public School June 2008 Adjustment +59 -59 118 <0.01% Buffalo Trail Public High School July 2009 Adjustment error 1 -67 68 <0.01% Total 2299 0.06%

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Elk Island Catholic Electricity Discrepancy list

School Date Spreadsheet (kWh) Bill (kWh) Discrepancy (kWh) % of total kWh savings for Elk Island Catholic

St Martins Feb-11 12891 21889 -8998 -0.45%

Buffalo Trail Public Gas Discrepancy

School Date Spreadsheet (GJ) Bill (GJ) Discrepancy (GJ) % of total GJ savings for Buffalo Trail Public Kitscoty High August 2006 17.92 65.92 -48 -0.17%

Elk Island Catholic Gas Discrepancy

Summary

Discrepancy Type Discrepancy Percent Discrepancy of Pertinent Total

Buffalo Trail Public Electricity

2299 kWh 0.06%

Elk Island Catholic Electricity

-8998 kWh -0.45%

Buffalo Trail Public Gas -48 GJ -0.17%

Elk Island Catholic Gas 0.02 <0.01%

As can be observed, all discrepancies are well below the materiality threshold and are therefore immaterial.

7.0 Risk and Magnitude Assessment

This verification considered three types of risk as defined in ISO 14064-3: • Inherent Risk

• Control Risk • Detection Risk

The assessment of risk for this verification affects the level of scrutiny planned for the verification procedures including the sampling plan. The following risk assessment summarizes observations made following an initial review of the Project Plan and an interview of key individuals responsible for the project.

School Date Spreadsheet (GJ) Bill (GJ) Discrepancy (GJ) % of total GJ savings for Elk Island Catholic

Jean Vanier May-08 101 100.99 0.01 <0.01

Arch Bishop Jordan

Apr-09 499.6 499.59 0.01 <0.01

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There is no substantial inherent risk associated with the verification of the project. The project technology is relatively well known, and the emission reduction calculation is well understood. Control risk in this verification relates to the likelihood that a material misstatement related to the GHG assertion will not be prevented, or detected, by the owner’s internal control system. The quantification of emission reductions relies on the utility bills as its source of data. Utility bills are metered and offer corrections to their listed energy consumption as they occur. The project proponent has captured these corrections as was pertinent for their project.

The only material detection risk in this verification is potential material errors in the owner’s data records. This risk will be mitigated by comparing the data, compiled at the individual sites, to the data maintained by owner.

8.0 Evaluation and Data Review/Comment

Evaluation

The data was evaluated to be complete and correct. No material errors were found during this verification. All emissions factors and global warming potentials were from applicable sources and were found to be correct and appropriate for this project.

Data Review/Comment

The data sampled and verifications report was evaluated through an extensive peer review process in which Don Schick, BComm, CA, reviews the report and working documents from an accountant auditing perspective. This peer review is followed by a peer review by a mechanical engineer, to review items such as energy efficiency and additionality.

Once the above peer review is complete, the verifier makes the necessary changes and the peer review process is performed again. Peer review continues until no changes are necessary to the document. The report is then released to the Environmental Compliance Inc.

9.0 Verification Statement

This statement confirms that Williams Engineering Canada Inc. has evaluated the GHG assertion of 6,222 tonnes CO2e from the Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Plan Version 1 dated November 29, 2011 is a materially fair and accurate representation of the emissions reductions over the project period of January 1, 2004 – April 30, 2011 and is supported by sufficient and appropriate evidence. The project adheres to the above referenced protocols, Government of Alberta Specified Gas Emitters Regulation and the Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0, ISO 16064-2, ISO 14064-3, is complete, without material discrepancy and the verification activities provide a reasonable level of assurance.

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10.0 Verification Records

A review file will be developed for this verification. The file is composed of documents, records, working papers and other evidence collected and created by the Review Team during the course of the review. These documents serve to support review conclusions.

The review file serves to:

• Provide support for the contents of the verification statement;

• Provide evidence that the review was conducted in accordance with the criteria set forth in this document; and

• Aid the Review Team in conducting current and future reviews. The review file includes:

• Decisions on the level of materiality and components of review risk; • Documentation on the owner's internal controls;

• Descriptions of the controls assessment work and results;

• Descriptions of the substantive testing procedures that were carried out and the results; • Copies of relevant records, spreadsheets and other data files; and

• Copies of any correspondence with the proponent, or other parties relevant to the verification. The review file is the property of Williams Engineering Canada Inc. and access to it is normally restricted to the Review Team and the Proponent. Williams Engineering Canada Inc. will retain and safeguard the file for a minimum of seven (7) years.

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Appendix A

Verification Information

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VERIFICATION INFORMATION

Buffalo Trail Public – Elk Island Catholic Energy Efficiency Project, Offset Project

Reviewer & site visit: Julia Beresford, B.Sc., EPt, GHG-V

Review Team: Don Schick, B. Comm., CA

Doug Mulley, P.Eng Andrew Dixon, P.Eng

Verification Timeframe: Data sampling:

Buffalo Trail Public: January 19 & 20, 2012 Elk Island Catholic: March 22 & 23, 2012 Release Report: May 1, 2012

Objective of the Verification: Reasonable level of assurance on GHG Assertion for Emission

Reductions: 6,222 tCO2e

Assurance being provided to: Environmental Compliance Inc.

Standard being verified to: ISO 14064-3 Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)”

Verification Criteria employed: the Government of Alberta Specified Gas Emitters Regulation and the Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010, the Government of Alberta Specified Gas Emitters Regulation, Part 3 “Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions (2006)”, ISO 14064 Part 2 “Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions or Removal Enhancements (2006)

Verification Scope – Gases: CO2, CH4, N2O

Location: Calgary, AB

Emission Reduction

Temporal Period: January 1, 2004 – April 30, 2011

Main Contact (Verifier): Julia Beresford, B.Sc, EPt, GHG-V Sustainability Lead

Williams Engineering Canada Inc. 2410, 10180 – 101 Street

Edmonton, AB T5J 3S4 Phone: 780.409.3129

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Main Contact (Proponent): Don Diduck President

Environmental Compliance Inc #102, 9333 – 47 Street Edmonton, Alberta, T6B 2R7 Canada Phone: (780) 910 8639 Fax: (780) 468 4181 Email: [email protected]

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Appendix B

Sample Plan

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SAMPLING PLAN

DETAILED DESCRIPTIONS OF VERIFICATION STEPS

Planning

Finalize Scope and Terms of Reference:

To ensure a full understanding and agreement on the review objectives we will conduct an initial meeting in the form of a face to face meeting or conference call. The meeting is intended to ensure:

• All parties have a clear understanding of the review objectives and scope; • All parties have a clear understanding of the level of assurance to be provided; • All parties have a clear understanding of their roles and responsibilities; • All parties agree on the timeline and budget for the engagement; and • A firm schedule of site-visit(s) is established.

Summary Table of Scope and Terms of Reference:

Level of Assurance Reasonable level of assurance

Scope

The scope of this verification is limited to the report and assertions made in the reports on the results of the Offset Project Plan for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated November 29, 2011 and the Offset Project Report for Buffalo Trail Public - Elk Island Catholic Energy Efficiency Project Version 1 dated February 3, 2012 that conforms to the requirements of the Specified Gas Emitters Regulation, the Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010 and ISO14064-2. A representative sample of the baseline data (varied by site) and a representative sample of the project activity from January 1, 2004 through April 30, 2011 were verified. The representative sample used for verifying the bills to the project spreadsheets was 50% of project sites, four months invoices for natural gas and electricity from every year where sampled. Maintenance and Operations documents were also reviewed. The gases included in the scope of this project are CO2, CH4 and N2O. The emissions factors and Global Warming potentials were also reviewed.

Criteria

The criteria used for this verification was:

• The Alberta Offset System Quantification Protocol for Energy Efficiency in Commercial and Institutional Buildings Version 1.0 dated October 2010

• The Government of Alberta Specified Gas Emitters Regulation

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Verification of Greenhouse Gas Assertions (2006)”

• ISO 14064 Part 2 “Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions or Removal Enhancements (2006)

Amount and Type of Evidence to be Sampled

Evidence was collected through digital records being downloaded from the client as well as site visits to confirm the equipment is on site and functioning.

The document review included invoices for the energy efficiency equipment and the associated shipping and installation. Operations and Maintenance Manuals are observed to ensure the energy efficiency equipment is functioning and properly maintained.

The internal controls were assessed through a comparison of the data spreadsheet to be entered in Metrics 4.0 and the corresponding bills. The desktop review included reviewing 30% of all utility data for 50% of the project sites, involved in this project. The internal controls are strong as the data consistently matches the bills and no material errors were found.

Representative Samples 30% of all utility data for 50% of the project sites were sampled as mentioned above

Conduct Preliminary Review of Data Management and Controls

A preliminary review is the first step in our verification review process as it allows the verifier to ensure all of the data is complete. In order to develop a review strategy that will ensure successful completion of the review, we require all relevant GHG documentation including:

• Alberta Boiler Safety Association (ABSA) related information such as current permits. • Maintenance and Infrastructure Reports

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• Operations and Maintenance documents

During the preliminary review the data provided for verification is reviewed for completeness, ensuring the verifier has all the documents required to complete the verification to a reasonable level of assurance. This includes information on the data management systems, and quality control procedures.

If there are outstanding issues following the preliminary review, the verifier does not proceed with the verification process until all issues are rectified. There were no outstanding issues with the preliminary review.

Develop Review Strategy

Based on a review of the requested documentation, we will develop an initial strategy for completing the review objectives. This strategy involves tracking the data acquisition, transfer, analysis, and reporting to ensure errors are identified and the process is fully in accordance with industry standards.

Review Draft GHG Statements

Based on the information provided in the preliminary assessment of data management and controls, we have developed an understanding of the ‘reasonability’ of the GHG Assertion by studying and comparing relationships between GHG data and other data.

Development of the Verification and Sampling Plan

The verification and sample plan were formulated understanding what evidence was available and how best to ensure all emissions calculations were correct. The verification and sampling plan covered the project information to ensure the project was complete, consistent, accurate, transparent in quantification and relevant to the applicable protocol. For specifics of this plan please see the following sections.

Execution

Collection of Evidence

Set up a schedule to meet the project staff involved to outline the process and schedule of events The Review Team examines the following sources of evidence:

• Evidence was collected through digital records being downloaded from the client as well as site visits to the project sites. A document review including invoices for the energy efficiency equipment and the associated shipping and installation. Operations and Maintenance documents are observed to ensure the energy efficiency equipment is functioning and properly maintained. During the site visits 50% locations involved in the project were visited to ensure the energy efficient equipment is on site and functioning.

Two concepts to the collection of review evidence are sufficiency and appropriateness. These concepts are interrelated. The decision as to whether an adequate quantity (sufficiency) of evidence has been obtained will be influenced by its quality (appropriateness). The verifier reviews the outcome of the planning process after the evidence has been gathered and amends the validation/verification plan accordingly.

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Internal Controls Assessment

The Review Team develops a sufficient understanding of internal controls to determine whether the overall data management system is sound. This assessment constitutes examining three aspects of the Environmental Compliance Inc. internal controls: (1) the control environment, (2) the data systems, and (3) the control procedures.

As mentioned above, the internal controls were assessed through a comparison of the data spreadsheet to be entered in Mertrics 4.0 and the corresponding bills. The internal controls are strong as the data consistent matches the bills.

Substantive Testing

Substantive testing procedures are used to assess the reasonability and validity of the GHG data. The degree of substantive testing to be carried out depends largely on the results of the internal controls assessment. If, in the reviewer’s judgment, the internal controls are strong, less substantive testing is necessary. If the auditor determines that the internal controls are weak or that a substantive testing strategy is more efficient, significant substantive testing may be required. To this end (and as necessary) the GHG Review team carries out:

• Comparisons against benchmarks and assessments of data relationships; • Checking the arithmetical accuracy of source documents;

• Checking the application of the estimation equations; and

• Checking applied estimation equations against other estimation techniques.

Develop Review File

The review file is composed of documents, records, working papers and other evidence collected and created by the Review Team during the course of the review. These documents serve to support review conclusions.

The review file serves to:

• Provide support for the contents of the verification statement;

• Provide evidence that the review was conducted in accordance with the criteria set forth in this document; and

• Aid the Review Team in conducting current and future reviews. The review file includes:

• The draft GHG Assertion;

• Decisions on the level of materiality and components of review risk; • Documentation on internal controls;

• Descriptions of the controls assessment work and results;

• Descriptions of the substantive testing procedures that were carried out and the results; • Copies of relevant records, spreadsheets and other data files;

• Copies of any correspondence relevant to the verification.

The review file is the property of Williams Engineering Canada Inc. and access to it is normally restricted to the Review Team and the client.

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Appendix C

Verification Schedule

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VERIFICATION SCHEDULE:

The Verification schedule is as follows: Data sampling:

Buffalo Trail Public: January 19 & 20, 2012 Elk Island Catholic: March 22 & 23, 2012 Issue final report: May 1, 2012

Planning

Finalize Scope and Terms of Reference January 5, 2012

To ensure a full understanding and agreement on the review objectives we will conduct an initial meeting in the form of a face to face meeting or conference call. The meeting is intended to ensure:

• All parties have a clear understanding of the review objectives and scope; • All parties have a clear understanding of the level of assurance to be provided; • All parties have a clear understanding of their roles and responsibilities; • All parties agree on the timeline and budget for the engagement; and • A firm schedule of site-visit(s) is established

Conduct Preliminary Review of Data Management and Controls January 10, 2012

In order to develop a review strategy that will ensure successful completion of the review, we require all relevant GHG documentation including:

• Reports from client including Project Report and Project Plan

• GHG inventories and activity data (including producer applications and summary database) • Approved Protocol under which the Project is planned to be registered.

Develop Review Strategy January 15, 2012

Based on a review of the requested documentation, we will develop an initial strategy for completing the review objectives. This strategy involves tracking the data acquisition, transfer, analysis, and reporting to ensure errors are identified and the process is fully in accordance with industry standards.

Development of the Verification and Sampling Plan January 16, 2012

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The Verification Activities consisted of three stages. Planning:

Environmental Compliance Inc Director of Engineering provided all the data for the desktop review to the Williams Engineering Corporate office.

• Assess internal controls,

The Internal Controls were assessed through a comparison of the data spreadsheet to be entered in Metrics 4.0 and the corresponding bills. The internal controls are strong as the data consistently matches the bills.

• Develop review file

• Provide initial feedback

As the project progresses, if the verifier is concerned about a discrepancy that may be material, she will notify the client so that they may make the necessary changes before the verification proceeds.

Execution:

Evidence was collected through digital records being downloaded from the client as well as site visits to confirm the equipment is on site and functioning. The document review included invoices for the energy efficiency equipment and the associated shipping and installation. Operations and Maintenance Manuals are observed to ensure the energy efficiency equipment is functioning and properly maintained. The desktop review included reviewing ~30% of all utility data for 50% of the sites, involved in this project. • Assess internal controls

As mentioned above, the internal controls were assessed through a comparison of the data spreadsheet to be entered in Metrics 4.0 and the corresponding bills. The internal controls are strong as the data consistently matches the bills and no material errors were found.

• Conduct substantive testing

• Develop review file,

• Provide initial feedback, performed over the phone or in email during the process Completion:

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• Confirm work completed and peer reviewed

• Close engagement

Note that while these three stages occur in sequence, individual steps within each stage often occur in parallel. It is normal for this process to be refined as work progresses and additional information comes to light.

Execution

Collection of Evidence January 20 & March 5-9, 2012

The Review Team examines the following sources of evidence:

In executing the sampling plan, we reviewed the documents indicated below.

• Alberta Boiler Safety Association (ABSA) related information such as current permits • Maintenance and Infrastructure Reports

• A representative sample of the reductions calculations were confirmed to be correct • Operations and Maintenance documents

Two concepts to the collection of review evidence are sufficiency and appropriateness. These concepts are interrelated. The decision as to whether an adequate quantity (sufficiency) of evidence has been obtained will be influenced by its quality (appropriateness).

Internal Controls Assessment Data sampling:

Buffalo Trail Public: January 20 - 25, 2012 Elk Island Catholic: March 12 - 21, 2012

Site visit: