Centre de Santé et de Services sociaux du Nord de Lanaudière - PDF

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Centre de Santé et de Services sociaux du Nord de Lanaudière Verification report on a Greenhouse Gas Emissions ( GHG ) reduction project Implementation of energy efficiency measures, fuel switching and

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Centre de Santé et de Services sociaux du Nord de Lanaudière Verification report on a Greenhouse Gas Emissions ( GHG ) reduction project Implementation of energy efficiency measures, fuel switching and geothermal energy October 9 th, 2014 October 9, 2014 Mr. Mathieu Desmarais Building Advisor Centre de Santé et de Services sociaux du Nord de Lanaudière 1000, boulevard Sainte-Anne Saint-Charles-Borromée, Québec J6E 6J2 Dear Sir: Subject: Verification report on a greenhouse gas emissions ( GHG ) reduction project Please find enclosed our verification report on a GHG emissions reduction project performed at Centre Hospitalier Régional de Lanaudière (CHRDL), 1000, boulevard Sainte-Anne, Saint-Charles-Borromée, Québec J6E 6J2, Centre d hébergement St-Eusèbe (CSE), 585 boul. Manseau, Joliette, Québec, J6E 3E5 and at Centre d hébergement St-Antoine-de-Padoue (CH St-Antoine-de-Padoue), 521 rue St-Antoine, St-Lin-des- Laurentides, Québec, J0R 1C0. The quantification report that is subject to our verification is included in Appendix 2. Please do not hesitate to contact us for any additional information you may require. Yours truly, Roger Fournier CPA, CA GHG Lead Verifier Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Draft Report Mr. Mathieu Desmarais Building Advisor Centre de Santé et de Services sociaux du Nord de Lanaudière 1000, boulevard Sainte-Anne Saint-Charles-Borromée, Québec J6E 6J2 Dear Sir: We have been engaged by Centre de Santé et de Services sociaux du Nord de Lanaudière (CSSSNL) to perform the verification of a GHG Emissions Reduction project at Centre Hospitalier Régional de Lanaudière (CHRDL), Centre d hébergement St-Eusèbe (CSE) and at Centre d hébergement St-Antoine-de- Padoue (CH St-Antoine-de-Padoue) as an independent third party verifier. We have verified the accompanying greenhouse gas ( GHG ) emissions reduction quantification report entitled Greenhouse Gas Project Report Energy Efficiency projects at January 1 st, 2012 to June 30 th, 2014 (the quantification report ). This quantification report dated October 7 th, 2014 is included in Appendix 2 of our report which is intended to be posted on CSA s GHG CleanProject TM registry. Management is responsible for the relevance, consistency, transparency, conservativeness, completeness, accuracy and method of presentation of the quantification report. This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation of a GHG emissions reduction quantification report that is free from material misstatements. Our responsibility is to express an opinion based on our verification. The (CSSSNL) provides several services to the community and is responsible of the organization, coordination and offers of health services and social services for nearly 30 institutions in his territory. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; The emissions reduction project The project is located at Centre Hospitalier Régional de Lanaudière (CHRDL), 1000, boulevard Sainte-Anne, Saint-Charles-Borromée, Québec, J6E 6J2, Latitude 46 O N and Longitude 73 O W, Centre d hébergement St-Eusèbe (CSE), 585 boul. Manseau, Joliette, Québec, J6E 3E5, Latitude 46 O N and Longitude 73 O W, and at Centre d hébergement St-Antoine-de-Padoue (CH St-Antoine-de-Padoue), 521 rue St-Antoine, St-Lin-des- Laurentides, Québec, J0R 1C0 Latitude 45 O N and Longitude 73 O W The project achieves GHG emissions reduction since it makes possible to consume less energy with the new and more efficient equipment added at CH St-Antoine-de-Padoue, CHRDL and CSE buildings. There is also a fuel switch at CHRDL and CSE where a geothermal system has been installed. The project contributes to GHG emissions reduction since it makes possible to consume less energy and use cleaner energy and also avoids the release of a large quantity of greenhouse gases (produced by the consumption of fossil fuels) in the atmosphere. These energy efficiency and fuel switch measures are additional to a baseline scenario which is the status quo situation, meaning that Centre de Santé et de Services sociaux du Nord de Lanaudière would not have made any modifications at their buildings. The baseline scenario and the project scenario deliver the same type and level of product service (i.e. they are functionally equivalent) in a sense that they both meet the energetic needs and provide sufficient heat to assure comfort and decent life quality inside the buildings. The project start date is January 1 st, 2012 and as per page 3 of the attached quantification report the project will be valid until it ceases to respect the principle of additionality or until the new equipment used in the measures have reached the end of their useful life. This is the first verification report to be issued for this project. As per the attached quantification report at page 7, it is the intention of the client to update annually over the next few years its GHG project The main GHG source for the project is the consumption of natural gas, electricity and heavy fuel oil. The various gases involved at Centre de Santé et de Services sociaux du Nord de Lanaudière are carbon dioxide (CO 2), methane (CH 4), and nitrous oxide (N 2O). The project was under the responsibility of Mr. Mathieu Desmarais who is the signing authority in this matter and the person responsible for the data collection and monitoring. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; The quantification report The quantification report was prepared by National Ecocredit, in accordance with ISO Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancement (2006). The quantification is done in accordance with the Clean Development Mechanism (CDM) methodology proposed by the United Nations Framework Convention on Climate Change (UNFCC) titled: AMS-II.E. version 10 Energy efficiency and fuel switching measures for buildings. This methodology is appropriate because it includes any energy efficiency and fuel switch measures implemented in buildings and this corresponds to the projects implemented by Centre de Santé et Services sociaux du Nord de Lanaudière. Although the quantification method consists essentially of multiplying appropriate emission factors to the total consumption of different types of energy (natural gas, electricity and heavy fuel oil), the quantifier has added two more elements to his quantification by taking into account the impact of the changes in the buildings dimensions and the weather conditions. Therefore, energy consumptions are standardized by the means of buildings dimensions and heating degree days (HDD) ratios. The approach that was used for the quantification of the GHG emissions reduction was one of comparing the GHG emissions generated by various sources of emissions included in the baseline scenario, being the natural gas, electricity and heavy fuel oil consumption with those resulting from the project scenario, being also the emissions generated by the natural gas, electricity and heavy fuel oil consumption. The quantifier determined the GHG emissions for every source of energy by using appropriate emission factors multiplied by the consumption of every GHG source The emission factors have been chosen from the National Inventory Report , Greenhouse Gas Sources and Sinks in Canada. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; The verification team Before undertaking this assignment we ensured there were no conflicts of interest that could impair our ability to express an opinion and the conflict of interest form was completed is included in Appendix 1 to this report. We also ensured we had the skills, competencies and appropriate training to perform this specific assignment. The Verifier assigned to this audit work was: Roger Fournier CPA, CA, Lead verifier Roger Fournier has received the CSA ISO training and has been involved in others similar projects. Over the last seven years, Mr. Fournier has been involved in the audit of more than 80 projects and most of them as a Lead Verifier. The verification work Standards: Our verification was conducted under ISO International Standard, entitled: Specification with guidance for the validation and verification of greenhouse gas assertions (2006). This standard requires that we plan and perform the verification to obtain either a reasonable assurance or a limited assurance about whether the emission reductions declaration that is contained in the attached quantification report is fairly stated, is free of material misstatements, is an appropriate representation of the data and GHG information of Centre de Santé et de Services sociaux du Nord de Lanaudière and the materiality threshold has not been reached or exceeded Scope: A reasonable assurance engagement with respect to a GHG statement involves performing procedures to obtain evidence about the quantification of emissions, and about the other information disclosed as part of the statement. Our verification procedures were selected based on professional judgment, including the assessment of the risks of material misstatement in the GHG statement. In making those risk assessments, we considered internal control relevant to the entity s preparation of the GHG statement. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Our engagement also included: Assessing processes and control over data. Evaluating the appropriateness of quantification methods and reporting policies used and the reasonableness of necessary estimates made by Centre de Santé et de Services sociaux du Nord de Lanaudière. Identifying GHG sources sinks and reservoirs, types of GHG involved and time periods when emissions occurred. Establishing quantitative materiality thresholds and assessing compliance of results to these thresholds. Ensuring ownership of the project by observing that all reductions are obtained directly by the client. Level of assurance: It was agreed with Centre de Santé et de Services sociaux du Nord de Lanaudière s representatives that a reasonable assurance level of opinion would be issued and we planned and executed our work accordingly. Consequently, our verification included those procedures we considered necessary in the circumstances to obtain a reasonable basis for our opinion. Planning: At the planning phase of this verification assignment, we assessed the quantification report in order to understand the major processes of Centre de Santé et de Services sociaux du Nord de Lanaudière s operations, the different production or operation stages with the purpose of assessing the complexity of the operation. We then made a first assessment of the inherent risk. We also got information on Centre de Santé et de Services sociaux du Nord de Lanaudière s internal control with the purpose of assessing our first evaluation of control risk and detection risk for this assignment. We also assessed the emission sources and GHG involved. A verification plan and sampling plan have been prepared and designed to mitigate the detection risk Our verification plan establishes, among others, the terms of the engagement, level of assurance, objectives, criteria, scope and materiality threshold. Various other steps are also described in our verification plan as the first documents necessary for the conduct of the audit. These documents allow us to corroborate various elements of different monitoring systems. The audit plan also includes discussions with various stakeholders at CSSSNL (eg: Mr. Mathieu Desmarais) to ensure that different controls are in place. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Assessing Materiality: Materiality is an amount that, if omitted or misstated, will influence the reader of the report in his decision making. Materiality is defined by the lead verifier in accordance with the agreed level of assurance. This materiality is also based on professional judgment and risk assessment. The materiality for this project is 5% of declared emission reductions The inherent risk, control risk and detection risk were assessed at an acceptable level for verification purposes. Sampling Plan: Our sampling plan included the verification of total natural gas consumption (which was more than 90% of the greenhouse gas emissions) for the years 2012 and 2013 and up to June This verification was done by reviewing the natural gas invoices. During our verification, our sampling plan was not modified. Execution: A draft of the quantification report was submitted to us on August 19, Our initial review of the documentation was undertaken on August 19, 2014 and a verification plan was prepared. We then toured Centre de Santé et de Services sociaux s premises on September 9, In doing so we interviewed Mr. Mathieu Desmarais. This visit allowed us, among others, to reassess our audit risks, to get a good comprehension of the different productions stages and also to confirm the emission sources and GHG involved. The final quantification report is dated October 7 th, We have identified each monitoring system that may have an effect on the data used for emissions reduction calculations. During the course of our audit, we have received all requested information from the staff responsible for data input and reporting out of these systems (Mr. Mathieu Desmarais) and the control procedures were described and assessed. All reports used in the calculation were reconciled to the calculations. We have assessed, among others the appropriateness of using the Clean Development Mechanism (CDM) methodology titled: AMS-III.E. Version 10 Energy efficiency and fuel switching measures for buildings as a reference to build the quantification and we agree with it. We also assessed the appropriateness of using the National Inventory Report for emissions factors and we agree with it. The materiality level, which has been established at 5% of the declared emissions reductions has not been exceeded. All findings were listed, valued and compared to the established materiality level. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Criteria: 1. The attached quantification report is in conformance with the requirements and principles of ISO The approach and methodology used for the quantification are appropriate. 3. The baseline scenario is appropriate 4. The supporting data are subject to sufficient controls to be considered fair and accurate and should not cause any material discrepancy 5. The calculation supporting the GHG assertion are sufficiently accurate to be considered fair and accurate and should not cause any material discrepancy 6. The quantification report has a low degree of uncertainty and the materiality threshold has not been reached or exceeded 7. There are no competing claims to the ownership of the GHG project and the resulting emission reductions or removals 8. The project start date is accurate and the lifetime of the project is well stated Reasonable assurance opinion Our verification was conducted under ISO International Standard, entitled: Specification with guidance for the validation and verification of greenhouse gas assertions (2006). In our opinion: 1. The quantification report is prepared in accordance with ISO standard: Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancements (2006), and the principles of relevance, completeness, consistency, accuracy, transparency and conservativeness have been respected. 2. The approach and methodologies used for the quantification are appropriate. 3. The baseline scenario is appropriate. Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; 4. The client s data controls management system is appropriate. 5. The quantification report and the GHG assertion are free of material misstatements and are an appropriate representation of the data and GHG information of Client. 6. The quantification report has a low degree of uncertainty and the materiality threshold has not been reached or exceeded. 7. To our knowledge, there are no competing claims to the ownership of the GHG project and the resulting emission reductions or removals 8. The GHG emission reductions presented in the quantification report entitled Greenhouse Gas Project Report Energy Efficiency projects at January 1 st, 2012 to June 30 th, 2014 and dated October 7 th, 2014 are, in all material respect, fairly stated at 1010 tco 2e for the period from January 1 st, 2012 to December 31 st, 2012, 2413 tco 2e for the period from January 1 st, 2013 to December 31 st, 2013 and 5679 tco 2e for the period from January 1 st, 2014 to June 30 th, 2014 and are additional to what would have occurred in the baseline scenario. The following breakdown of those emission reductions for the years 2012 and 2013 and up to June 30 th, 2014 is fairly stated (in units of CO 2e): Year CO 2 CH 4 N 2O Total (6) (6) January 1 st, 2014 to June 30 th, (5) Note: Other GHG such as PFC, HFC and SF 6 are not accounted for because they are not specific to Natural gas and electricity consumptions Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Restricted usage and confidentiality This verification report is produced to be used by the management of Centre de Santé et de Services sociaux du Nord de Lanaudière and parties interested in the above described GHG emissions reduction project. Reliance on the conclusions of this verification report for any other usage may not be suitable. The quantification report entitled Greenhouse Gas Project Report Energy Efficiency projects at CSSS Nord de Lanaudière January 1 st, 2012 to June 30 th, 2014 and dated October 7 th, 2014 is an integral part of this verification report and should in no circumstances be separated from it. This verification report and the supporting work files are kept confidential and are available to the client on request and will not be disclosed to anyone else unless compelled by law. They will be safeguarded for 10 years after which period they will be safely destroyed. Roger Fournier, CPA, CA Lead Verifier Greenfield Park, October 9 th, 2014 Service de vérification Carbon Quantum Inc 76 Morley, Greenfield Park, Québec, J4V 2Y9 Tél: ; Appendix 1 Conflict of Interest Review Client Name : Centre de Santé et de Services sociaux du Nord de Lanaudière Report Identification: Verification Report on a GHG Reduction project Fuel efficiency measures and fuel switching Date of report: October 9 th, 2014 Professional: Roger Fournier CPA, CA, Lead Verifier I confirm the following: Independence I remained independent of the activity being verified, and free from bias and conflict of interest and I maintained objectivity throughout the verification to ensure that the findings and conclusions will be based on objective evidence generated during the verification Ethical conduct I have demonstrated ethical conduct through trust, integrity, confidentiality and discretion throughout the verification process Fair presentation I have reflected truthfully and accurately verification activities, findings, conclusions and reports. I have reported significant obstacles encountered during the verification process, as well as unresolved, diverging opinion with the responsible party and the client Due professional care I have exercised due professional care and judgment in accordance with the importance of the task performed and the confidence placed by clients and intended users. I have th
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