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Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance)
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1.The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report and, where applicable, the tonne-kilometre report resulting from data flow activities does not contain misstatements and is in conformity with the monitoring plan and this Regulation.
2.The control system referred to in paragraph 1 shall consist of the following:
(a)an operator's or aircraft operator's assessment of inherent risks and control risks based on a written procedure for carrying out the assessment;
(b)written procedures related to control activities that are to mitigate the risks identified.
3.Written procedures related to control activities as referred to in point (b) of paragraph 2 shall at least include:
(a)quality assurance of the measurement equipment;
(b)quality assurance of the information technology system used for data flow activities, including process control computer technology;
(c)segregation of duties in the data flow activities and control activities, and 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.
4.The operator or aircraft operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of annual emissions reports and, where applicable, tonne-kilometre reports, carried out pursuant to Implementing Regulation (EU) 2018/2067.
Whenever the control system is found to be ineffective or not commensurate with the risks identified, the operator or aircraft operator shall seek to improve the control system and update the monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities as appropriate.
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