Commission scolaire Marguerite-Bourgeoys
Transcription
Commission scolaire Marguerite-Bourgeoys
Commission scolaire Marguerite-Bourgeoys Verification report on a Greenhouse Gas Emissions (“GHG”) reduction project – Energy efficiency measures October 19, 2012 October 19, 2012 Raymond Chabot Grant Thornton LLP Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8 Mr. Ayaz Poundja Material Resources Director Commission scolaire Marguerite-Bourgeoys 1100 de la Côte-Vertu Blvd. Saint-Laurent, Quebec H4L 4V1 Telephone: 514-878-2691 Fax: 514-878-2127 www.rcgt.com Dear Sir: Subject: Verification Report on a Greenhouse Gas (“GHG”) Emissions Reduction Project – Energy efficiency measures Enclosed herewith is our verification report on a GHG emissions reduction project performed at 1100 de la Côte-Vertu Blvd., Saint-Laurent, Quebec, H4L 4V1. The quantification report that is subject to our verification is included in Appendix 1. Please do not hesitate to contact us for any additional information you may require. Yours truly, Chartered Professional Accountants Gérald Daly, CA, CISA, CFE Advisory Partner Chartered Professional Accountants Member of Grant Thornton International Ltd Roger Fournier, CPA, CA Verification Notice on the Declaration of GHG Emissions Reductions Raymond Chabot Grant Thornton LLP Suite 2000 National Bank Tower 600 De La Gauchetière Street West Montréal, Quebec H3B 4L8 Telephone: 514-878-2691 Fax: 514-878-2127 www.rcgt.com Mr. Ayaz Poundja Material Resources Director Commission scolaire Marguerite-Bourgeoys 1100 de la Côte-Vertu Blvd. Saint-Laurent, Quebec H4L 4V1 Dear Mr Poundja: We have been engaged by Commission scolaire Marguerite-Bourgeoys to perform the verification of Commission scolaire Marguerite-Bourgeoys’ GHG emissions reduction project as an independent third party verifier. We have verified the accompanying greenhouse gas (“GHG”) emissions reduction quantification report entitled Greenhouse Gas Project Report Period 2011 (the “quantification report”). This quantification report dated October 17, 2012 is included, along with the related GHG assertions, in Appendix 1 of our report which is intended to be publicly posted on CSA’s GHG CleanProjectsTM Registry. The present report is the fourth consecutive verification report issued for this project. Responsibilities 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. Standards Our verification was conducted under ISO 14064-3 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 Commission scolaire Marguerite-Bourgeoys and the materiality threshold has not been reached or exceeded. Chartered Professional Accountants Member of Grant Thornton International Ltd 2 Level of assurance It was agreed with Commission scolaire Marguerite-Bourgeoys’ 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. 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. Our engagement also included: Assessing physical and technological infrastructure, processes and control over data. Evaluating the appropriateness of quantification methods and reporting policies used and the reasonableness of necessary estimates made by Commission scolaire Marguerite-Bourgeoys. 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 on its own premises 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 review form was completed by all participants to this assignment (see Appendix 2). We also ensured we had the skills, competencies and appropriate training to perform this specific assignment. The work was performed by ISO 14064-3 trained professionals. Training was provided by the Canadian Standards Association and Environment Canada. This is an energy efficiency measures to reduce GHG emissions project that all the team members are competent to undertake since, on top of their professional training, they all have performed many similar projects. The auditors assigned to this audit work were: Roger Fournier, CPA, CA, Lead Verifier Mr. Fournier is an ISO 14064-3 trained professional. He has issued more than 80 GHG reduction project verification reports. The majority of which are registered on the GHG CleanProjectsTM Registry. Mr. Fournier was responsible for the verification work and ensured the production of this report. Paul Aucoin, B.Sc., Verifier Mr. Aucoin assisted the lead verifier in charge. The verification team has reviewed and understands GHG CleanProjectsTM Registry’s registrations requirements. 3 Commission scolaire Marguerite-Bourgeoys CSMB manages 115 establisments, mainly schools, in a strongly urbanized territory. The establishments are located in 13 different municipalities in the west end of the island of Montréal. The emissions reduction project The CSMB head office is located at 1100 de la Côte-Vertu Blvd., Saint-Laurent, Quebec, H4L 4V1 and the geographical coordinates are Lat. 45°31'02''N Long. 73°40'40''W. The project takes place in 96 different buildings. Commission scolaire Marguerite-Bourgeoys’s project consists in the implementation of energy efficiency measures that include the installation of high efficiency boilers for heating systems, installation of automatic controls, switching furnaces from oil to natural gas and replacement of absorption refrigerating systems by energy efficient centrifuge coolers. The project has started on January 1, 2003 and the emissions reduction initiatives were completed on December 31, 2011. The main GHG sources for the project are from energy consumption related to the occupation of buildings (heating, ventilation, air conditioning). The various gases involved at Commission scolaire Marguerite-Bourgeoys are carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O). The expected life time of this project, as per page 8 of the attached quantification report entitled Greenhouse Gas Project Report Period 2011, is 10 years. The project was under the responsibility of Mr. Ayaz Poundja, Material Resources Director, who is the signing authority in this matter and the persons responsible for the data collection and monitoring was Ms. Kristel De Repentigny, ing., Material Resources Service. Commission scolaire Marguerite-Bourgeoys has implemented a monitoring system that aims at insuring that all installed elements of the project that contribute to GHG emissions reduction are in operation constantly and consistently. The quantification report The quantification report was prepared by L2I Financial Solutions, in accordance with ISO 14064-2 “Specification with guidance at the project level for quantification, monitoring and reporting of greenhouse gas emission reductions or removal enhancement (2006)”. The Clean Development Mechanism (CDM) (2007), AMS-II.E version 10 – Energy efficiency and fuel switching measures for buildings was used as a guide for the quantification methodology. This methodology is appropriate since it “comprises any energy efficiency and fuel switching measures’’ implemented in buildings which corresponds to the Commission scolaire Marguerite-Bourgeoys grouped project description, proposing a variety of energy efficiency measures. The approach that was used for the quantification of the GHG emissions reductions was one of comparing the GHG emissions generated by the various energy sources included in the baseline with those resulting from the project scenario being the emissions generated once the energy efficiency measures were implemented. The quantifier determined the GHG emissions for every source of energy by using emission factors multiplied by the consumption of every GHG source. The emission factors chosen are based on the National Inventory Report 1990-2010 Greenhouse Gas Sources and Sinks in Canada. 4 The verification work Planning At the planning phase of this verification assignment, the following points were reviewed with Commission scolaire Marguerite-Bourgeoys’ representatives: Major processes and equipments used in Commission scolaire Marguerite-Bourgeoys’ operations, comprehension of the different operation stages with the purpose of assessing the complexity of the operation and improvements, Commission scolaire Marguerite-Bourgeoys’ internal control with the purpose of assessing their risk mitigation capacity and finally, emission sources and GHG involved. This preliminary review resulted in the assessment of the following risks: The inherent risk which is associated with the complexity of the project and the task being performed; The control risk which concerns the risk that the GHG project controls will not be able to prevent or detect a material discrepancy; and The detection risk which concerns the risk that the verifier will not detect a material discrepancy that has not been detected or prevented by the GHG project controls. As a result of the assessment of the inherent and control risks, a materiality level was defined, a verification program was designed to mitigate the detection risk and a sampling plan was developed accordingly. Assessing performance materiality Materiality is an amount that, if omitted or misstated, will influence the reader of the report in his decision making. Performance materiality is defined in the Canadian Auditing Standards as an amount, set by the auditor at less than materiality to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds the materiality. We have assessed a materiality level based on the above definitions, using Raymond Chabot Grant Thornton’s performance materiality determination system. This system considers the following information: User expectations; Prior year’s measures of materiality; Industry standards; The entity’s concept of materiality; Our assessment of detection risks; Other entity specific information. We have assessed performance materiality at 5% of declared emission reductions. The inherent risk and the control risk were assessed at an acceptable level for verification purposes. The detection risk, considering the verification program that was designed, is assessed at an acceptable level for verification purposes. Sampling plan determination Standard sampling and testing procedures were the following and were not modified during the verification: 5 Documentation review; Interviews with key personnel; Cross-checking of Quantification report’s calculations; Reconciliation of Quantification report to worksheets; Sampling of 25% of GHG emissions; Obtaining a declaration of ownership of reductions and removals; Description of relevant information systems used for data collection and monitoring. Conclusion of planning No outstanding issue remained unresolved after the preliminary review. Consequently we could proceed with the verification work. Execution A draft of the quantification report was submitted to us on August 31, 2012. Our initial review of the documentation was undertaken on September 27, 2012 and a verification plan was prepared. We then toured Commission scolaire Marguerite-Bourgeoys’ premises on October 15, 2012. In doing so we interviewed Ms. Kristel De Repentigny. We subsequently received the final quantification report dated October 17, 2012. Information systems Each monitoring system that may have an effect on the data used for emissions reduction calculations has been identified. The staff responsible for data input and reporting of these systems was interviewed and the control procedures were described and assessed. Where deemed necessary, spot checking was used to ensure the controls had been operating properly throughout the verified period. All reports used in the calculation were reconciled to the calculations. Assessing quantification methodology We have assessed the appropriateness of using the CDM Methodology AMS-II.E Version 10-Energy and fuel switching measures for buildings. Findings Findings were listed, valued and compared to our established materiality levels. No findings or aggregates of findings exceeded the materiality level. All findings were revisited at the conclusion of the verification to determine if they should be aggregated to generate a request for correction but there was no need to do so. During the course of our verification, we obtained all the necessary cooperation and documents required from Commission scolaire Marguerite-Bourgeoys’ management. Criteria 1. The attached quantification report is in conformance with the requirements and principles of ISO 14064-2. 2. The approach and methodology used for the quantification are appropriate. 3. The baseline scenario is appropriate. 6 4. The supporting data are subject to sufficient controls to be considered fair and accurate and should not cause any material discrepancy. 5. The calculations supporting the GHG assertion are sufficiently accurate to be considered fair and should not cause any material discrepancy. 6. There are no competing claims to the ownership of the GHG project and the resulting emission reductions or removals. 7. The project start date is accurate and the lifetime estimation of the project is fairly stated. 8. The quantification report has a low degree of uncertainty and the materiality threshold has not been reached or exceeded. Reasonable assurance opinion Our verification was conducted under ISO 14064-3 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 14064-2 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 methodology used for the quantification are appropriate. 3. The baseline scenario is appropriate. 4. Commission scolaire Marguerite-Bourgeoys’ 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 Commission scolaire MargueriteBourgeoys. 6. To our knowledge, there are no competing claims to the ownership of the GHG project and the resulting emission reductions or removals. 7. The quantification report has a low degree of uncertainty and the materiality threshold has not been reached or exceeded. 8. The GHG emission reductions presented in the quantification report entitled Greenhouse Gas Project Report Period 2011 and dated October 17, 2012 are, in all material respect, fairly stated at 3,656 tCO2e and are additional to what would have occurred in the baseline scenario. The following breakdown of those emission reductions by vintage year is fairly stated: Year CO2 CH4 N2 O Total 2011 3,637 1 18 3,656 9. The project start date is accurate and the lifetime estimation of the project is fairly stated at 10 years. Restricted usage and confidentiality This verification report is produced to be used by the management of Commission scolaire MargueriteBourgeoys 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. 7 The quantification report entitled Greenhouse Gas Project Report Period 2011 and dated October 17, 2012 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. Chartered Professional Accountants Roger Fournier, CPA, CA Lead Verifier Montréal, October 19, 2012 Appendix 1- Quantification report Greenhouse Gas Project Report Period 2011 Project proponent: Commission scolaire Marguerite-Bourgeoys 1100, Bd de la Côte-Vertu Saint-Laurent (Québec) H4L 4V1 Prepared by: L2I Financial Solutions 2015, Victoria Street, Suite 200 Saint-Lambert (Québec) J4S 1H1 October 17th, 2012 TABLE OF CONTENT TABLE OF CONTENT .................................................................................................... ii LIST OF TABLES ........................................................................................................... iii ABBREVIATIONS .......................................................................................................... iv SOMMAIRE EXÉCUTIF ................................................................................................ 5 1. INTRODUCTION ............................................................................................ 6 2. PROJECT DESCRIPTION............................................................................. 8 2.1. Project title .......................................................................................................... 8 2.2. Objectives ........................................................................................................... 8 2.3. Project lifetime and crediting period................................................................... 8 2.4. Type of GHG project .......................................................................................... 8 2.5. Location .............................................................................................................. 8 2.6. Conditions prior to project initiation................................................................... 9 2.7. Description of how the project will achieve GHG emission reductions or removal enhancements ....................................................................................... 9 2.8. Project technologies, products, services and expected level of activity ............. 9 2.9. Aggregate GHG emission reductions and removal enhancements likely to occur from the GHG project....................................................................................... 10 2.10. Identification of risks ........................................................................................ 11 2.11. Roles and Responsibilities ................................................................................ 11 2.11.1. 2.11.2. 2.11.3. 2.11.4. Project proponent and representative ...................................................... 11 Monitoring and data collection ............................................................... 12 Quantification and reporting responsible entity ...................................... 12 Authorized project contact ...................................................................... 12 2.12. Project eligibility under the GHG program ...................................................... 13 2.13. Environmental impact assessment .................................................................... 13 2.14. Stakeholder consultations and mechanisms for on-going communication ....... 13 2.15. Detailed chronological plan .............................................................................. 13 3. SELECTION OF THE BASELINE SCENARIO AND ASSESMENT OF ADDITIONALITY ......................................................................................................... 14 4. IDENTIFICATION AND SELECTION OF GHG SOURCES, SINKS AND RESERVOIRS ....................................................................................................... 15 5. QUANTIFICATION OF GHG EMISSIONS AND REMOVALS ............ 16 CSMB 2011 GHG Report ii 5.1. Baseline GHG emissions/removals................................................................... 17 5.2. Project GHG emissions/removals ..................................................................... 19 5.3. GHG emission reductions or removal enhancements ....................................... 20 5.4. Emission factors ................................................................................................ 20 6. DATA MONITORING AND CONTROL ................................................... 21 7. REPORTING AND VERIFICATION DETAILS....................................... 23 ANNEX I .......................................................................................................................... 25 ANNEX II ........................................................................................................................ 29 LIST OF TABLES Table 2-1 Project implementation ....................................................................................... 9 Table 2-2 Expected and Achieved Emission Reductions (t CO2e) .................................. 11 Table 3-1 Baseline scenario – baseline year for each cluster ........................................... 14 Table 4-1 SSR’s Baseline Scenario Inventory .................................................................. 15 Table 4-2 SSR’s Project Inventory ................................................................................... 15 Table 5-1 Building size alteration ..................................................................................... 17 Table 5-2 Emission factors summary ............................................................................... 20 Table 6-1 Monitored data.................................................................................................. 21 Table 7-1 Baseline scenario GHG emissions in 2011 (t CO2e) ....................................... 23 Table 7-2 Project scenario GHG emissions in 2011 (t CO2e) .......................................... 24 Table 7-3 GHG emission reductions in 2011 (t CO2e) .................................................... 24 CSMB 2011 GHG Report iii ABBREVIATIONS BS: CDM: CH4: CO2: CO2e: CSA: CSMB: EF: EPA : HDD: GHG: ISO: IPCC: kWh : N2O: PS: SSR : t: VER : Baseline Scenario (GHG Emission Source) Clean Development Mechanism Methane Carbon dioxide Carbon dioxide equivalent (usually expressed in metric tons) Canadian Standards Association Commission scolaire Marguerite Bourgeoys Emission Factor Environmental Protection Agency (USEPA) Heating degree day Greenhouse gases International Organization for Standardization Intergovernmental Panel on Climate Change Kilowatt hour Nitrous oxide Project Scenario (GHG emission source) Source, Sink and Reservoir Ton (metric) Verified Emission Reduction CSMB 2011 GHG Report iv SOMMAIRE EXÉCUTIF (Please note that the remainder of the document is in English) La Commission scolaire Marguerite-Bourgeoys a depuis 2003 implanté des mesures d’efficacité énergétique dans plusieurs des édifices qui lui appartiennent. Ces mesures ont pour objectifs de minimiser la consommation d’énergie, les impacts environnementaux et coûts monétaires qui y sont associés. Ces mesures ont graduellement été implantées depuis 2003. En 2003, 87 établissements ont vu des mesures d’efficacité d’énergie implantées (Groupe 2003-2008). L’année 2002 sert alors de référence et l’évolution de la consommation est comparée à cette année de base. En 2009, six autres édifices ont subi des améliorations afin de bonifier leur performance au niveau de l’efficacité énergétique (Groupe 2009). Pour ces derniers, l’année du scénario de référence est l’année 2008. En 2010, 3 établissements ont implantés des mesures (Groupe 2010) et leur scénario de référence est l’année 2009. Les impacts des diverses activités de projet sont groupés et sont le résultat d’un projet global de réduction des émissions de gaz à effet (GES). Ces réductions sont obtenues grâce à diverses mesures : Installation de chaudières au gaz à haute efficacité pour le système de chauffage; Installation de contrôles automatisés pour les systèmes de ventilation, de chauffage et de climatisation; Changement de carburant du mazout au gaz naturel pour le système de chauffage; Remplacement des systèmes de réfrigération. Ces mesures permettent la réduction d’émissions de GES de deux façons : - La diminution de la consommation totale d’énergie - L’utilisation de sources d’énergie moins émettrice de gaz à effet de serre Le projet et les réductions d’émission de GES seront enregistrés au GHG CleanProjectsTM Registry. Ces réductions sont obtenues et leur quantification effectuée suivant les principes et lignes directrices de la norme ISO 14064 tel que stipulé par le GHG CleanProjectsTM Registry. La méthodologie employée est inspirée de la méthodologie AMS-II.E du CDM1. Les réductions d’émission pour l’année 2011 sont au nombre de : Réductions d’émission de GES pour l’année 2011 Années des mesures Année de référence Réductions d’émission implantées (t CO2e) Groupe 2003-2008 2002 3 325 Groupe 2009 2008 228 Groupe 2010 2009 103 TOTAL 3 656 1 CDM, Methodology II.E/ Energy and fuel switching measures for buildings, Version 10, November 2007. GHG Report 5 1. INTRODUCTION The Commission Scolaire Marguerite Bourgeoys (CSMB) has a role in providing the population access to quality and diversified educational services. The nature of the services implies the occupation and operation of considerable size buildings (schools in most cases). The energy needs in these buildings are significant and the sum of all of them may represent large quantities of greenhouse gases (GHG) associated with this energy utilization. As a responsible citizen, the CSMB makes efforts to struggle climate changes. A GHG emissions reduction project is implemented and presented in this document. The GHG project is first described with statements of its objectives, nature, location, lifetime and main characteristics. The most appropriate baseline scenario is identified and the GHG sources, sinks and reservoirs (SSRs) for the baseline and the project scenarios are inventoried. GHG emissions are then quantified using an outlined methodology. The achieved emission reductions calculated as the difference between the baseline and project emissions are reported in the final section. The methodology developed for this quantification is based on the CDM Methodology AMS-II.E named Energy and fuel switching measures for buildings2. This GHG report is presented in a format that meets the requirements of CSA’s GHG CleanProjectsTM Registry and the ISO 14064-2 guidelines and principles: Relevance: All relevant GHG sources are meticulously selected and presented in section 4. A precise methodology is used along with project specific parameters values. Completeness: A complete assessment of GHG sources is made and all GHG types are considered in the applied quantification methodology. Complete information regarding project implementation, activities and GHG quantification is given through this GHG report. Consistency: Chosen quantification methodology is appropriate for CSMB’s specific project. Established baseline scenario, as explained in section 3, is consistent with the project level of activity related to the heating needs of the buildings. Accuracy: Calculation uncertainties are kept as small as possible. Transparency: Project related information is transparently communicated through this document so that the intended user knows what the important data are, how they are collected and how the project actually leads to GHG emissions reduction. Data monitoring and GHG emission 2 CDM, Methodology II.E/ Energy and fuel switching measures for buildings, Version 10, November 2007. CSMB 2011 GHG Report 6 reductions calculation are clearly detailed in order to provide the reader sufficient information to allow the user to confidently make decisions. Conservativeness: GHG emission reductions are not overestimated. When accuracy is jeopardized because of assumptions, conservative choices are made to make sure that GHG reductions are not overestimated. This report will be made available for public consultation. It is intended to serve as a transparent reference document to support the prospection of potential verified emission reductions (VER) buyers. CSMB 2011 GHG Report 7 2. PROJECT DESCRIPTION 2.1. Project title Commission Scolaire Marguerite-Bourgeoys (CSMB) energy efficiency measures for GHG Emission reductions Project. 2.2. Objectives The objective of the project is to minimize the GHG emissions due to energy consumption by the CSMB in the buildings they manage. 2.3. Project lifetime and crediting period Buildings modified between 2003 and 2008 are accounted together and so are buildings modified in 2009 in subsequent years. All groups of buildings undergoing energy efficiency measures are components of the same grouped project. The grouped project has therefore a claiming period starting on January 1st 2003 and the project activities are planned to be ongoing for at least a crediting period of 10 years. 2.4. Type of GHG project CSMB’s energy efficiency measures for GHG emission reductions project was contracted with regards to its verification under ISO 14064-2 as an Energy Efficiency Improvement type of project. The project scenario consists in the implementation of four major energy efficient measures: Installation of high efficiency gas boilers for heating system Installation of automatic controls for the ventilation, heating and conditioning systems; Switching furnace oil (light fuel oil) heating system to natural gas; Replacement of the absorption refrigerating systems by a centrifuge cooler model equipped with variable frequency drive that consumes 8 times less energy. 2.5. Location CSMB’s 96 buildings included in this project are located on the island of Montreal. A detailed list of their street addresses and postal codes are given in Annex II. Commission Scolaire Marguerite-Bourgeoys 1100, bd de la Côte-Vertu Saint-Laurent (Québec) H4L 4V1 Latitude: 45° 31’ 02’’ N Longitude: 73° 40’ 40’’ W CSMB 2011 GHG Report 8 2.6. Conditions prior to project initiation The conditions in place before the project implementation were status quo on energy efficiency technologies, on energy switch and on high efficiency natural gas boilers for heating system. 2.7. Description of how the project will achieve GHG emission reductions or removal enhancements The project contributes to GHG emission reductions since it makes it possible to consume less energy than it would otherwise in the baseline scenario (status quo). Considering that the natural gas used for central heating produces more GHG emissions than the hydro electricity produced in Quebec, the significant GHG reductions projects in this report are: 1) 2) 3) 4) The installation of high efficiency boilers, since 2003; Automatic controls for the ventilation, heating and conditioning systems; Heating system energy switch (furnace oil to natural gas); Replacement of refrigerating systems. A total of 96 buildings of the 115 buildings under the CSMB management implemented one or more of those project activities. No more measures were accounted for in further buildings in 2011. Here is a view of how many buildings, since 2003, have the above energy efficient measures. 1) 2) 3) 4) Table 2-1 Project implementation Projects Number of buildings Installation of high efficiency natural 68 gas boilers for heating system (85% to 95%) Automatic controls for the ventilation, 95 heating and conditioning systems Heating system energy switch (furnace 11 oil to natural gas) Replacement of refrigerating systems 7 Roof and fenestration rehabilitation will have a small overall impact on the total GHG emission reductions. However it is important to mention the substantial environmental efforts carried by CSMB through that activity. The project achieves GHG emission reductions by installing energy efficient technologies and thus consuming less energy (natural gas, light oil and electricity) then what would have happened with the baseline scenario: status quo on energy efficiency projects. 2.8. Project technologies, products, services and expected level of activity The technologies and products employed by the CSMB are not unique but they are among the most recent and effective available at the time of their implementation. CSMB 2011 GHG Report 9 Although they are not unique, the installed technologies are not common for the type and age of the buildings managed by the CSMB. 2.9. Aggregate GHG emission reductions and removal enhancements likely to occur from the GHG project This is the fourth GHG report being published for this project. Emission reductions were already reported and verified for the years 2003-2008, 2009, and 2010. This is the report for 2011. CSMB 2011 GHG Report 10 Table 2-2 Expected and Achieved Emission Reductions (t CO2e) Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 TOTAL Expected Emission Reductions (t CO2e) 2045 2045 2045 2045 2045 2045 2045 2045 2045 2045 20 450 Achieved Emission Reductions (t CO2e) 1351 2980 1656 1989 1968 2330 2940 3626 3656 22496 2.10. Identification of risks This emission reductions report was written according to ISO 14064-2 Specifications Requirements for quantification, monitoring and reporting of greenhouse gas emission reductions and removal enhancements assertions. In order to minimize risks, the methodology and GHG emission factors were selected based on their completeness and their international recognition. No serious potential risks that could alter this GHG emission reductions project were identified. In order to follow the conservative principle of ISO 14064-2, we integrated all the energy efficiency changes by CSMB, even the switch from electricity to natural gas. This measure raises the Net GHG emissions, since the electricity emission factor is lower than the one from natural gas combustion. But the overall GHG emission reductions balance is positive. CSMB’s energy efficiency projects have a positive impact on GHG emission reductions as it will be demonstrated in the sections through this report. We included this bias (conversion from electricity to natural gas), because we have to quantify the overall GHG emissions following ISO-14064-2 standard. Another bias that could affect the overall GHG emission reductions was integrated in the quantification formulas: the building dimensions. Attention must be paid to this issue and quantification must be adapted consequently. 2.11. Roles and Responsibilities 2.11.1. Project proponent and representative Commission Scolaire Marguerite-Bourgeoys Mr. René Georges Clermont Energy and technology assistant director 1100, bd de la Côte-Vertu CSMB 2011 GHG Report 11 Saint-Laurent, (Québec) H4L 4V1 Tél: (514) 855-4500, extension 4530 www.CSMB.qc.ca 2.11.2. Monitoring and data collection CSMB is responsible for the project implementation, emission reductions and data monitoring. 2.11.3. Quantification and reporting responsible entity L2I Financial Solutions is a firm specialized in non-traditional corporate financing. An expertise has been developed in the quantification of GHG emissions. Services are offered for GHG inventory, GHG emissions reduction project implementation, GHG markets advising, regulatory requirements and much more. Joséanne Bélanger-Gravel works at L2I as a carbon credits advisor. She has a mechanical engineering degree from Université de Sherbrooke and EPF-École d’ingénieurs de Sceaux in France. She also is about to complete an engineering master degree in renewable energies and a second one in environment with specialisation in sustainable development. She is responsible for the update of the quantification: Joséanne Bélanger-Gravel Carbon credits advisor L2I Financial Solutions jbelanger-gravel@solutionsl2i.com Mr. David Beaudoin works at L2I as director of environment and climate change services. He holds a Bachelor's Degree in Biotechnological Engineering from the University of Sherbrooke. During his career, Mr. Beaudoin has occupied several positions such as Process Engineering Consultant, Project Manager in R&D and research assistant for different environmental firms. He performs reviews of the monitored data and the GHG emission reductions calculation. David Beaudoin, B.Eng, EP(GHG) Director, Environment & Climate change L2I Financial Solutions dbeaudoin@solutionsl2i.com 450-923-9381 ext.31 2.11.4. Authorized project contact Christine Lagacé is shareholder and vice-president of financial relations at L2I Financial Solutions and has the signing authority for L2I. She is authorized by the project proponent to perform requests and administrative tasks regarding the project registration. Christine Lagacé, Adm.A. Vice-president, Financial relations L2I Financial Solutions CSMB 2011 GHG Report 12 clagace@solutionsl2i.com 2.12. Project eligibility under the GHG program The project is eligible under the GHG CleanProjectsTM Registry. It is implemented following the ISO 14064-2 guidelines and principles, is not attempted to be registered under another GHG program and does not create any other environmental credit. 2.13. Environmental impact assessment The nature of the project does not involve a required environmental impact assessment as the impact on the environment is limited to the GHG emissions. 2.14. Stakeholder consultations communication and mechanisms for on-going Mr. René Georges Clermont, energy and technology assistant director at CSMB is responsible for the communications with the quantifier, the verifier and the CSMB’s board. 2.15. Detailed chronological plan The first projects activities were implemented in 2003. Since then, new activities are added to the overall project every year. This is the fourth GHG report being published for this project. The first GHG report was published for the years 2003-2008, the second for year 2009, the third for year 2010, and this is the fourth report, reporting results for year 2011. Emission reductions of the subsequent years are planned to be reported on a yearly basis. Emission reductions attributable to each project activity can be claimed for a maximum of ten years. CSMB 2011 GHG Report 13 3. SELECTION OF THE BASELINE SCENARIO AND ASSESMENT OF ADDITIONALITY The baseline scenario was selected among alternative scenarios representing what would have happened without this project. If this grouped project had not been implemented, the consumption of natural gas, light oil and electricity would have been equivalent to what existed in 2002 for buildings modified between 2003 and 2008 (2003-2008 cluster), equivalent to what existed in 2008 for buildings modified in 2009 (2009 cluster), and equivalent to what existed in 2009 for buildings modified in 2010 (2010 cluster). Baseline potential scenarios: Status quo or keeping the current inefficient natural gas boilers and furnace oil 1. heating system, not installing automatic controls for the ventilation, heating and conditioning systems, no replacement of the refrigerating systems; 2. Another scenario would be to install high efficiency boilers, but no change for the other measures mentioned above; The project scenario. 3. The first option was considered realistic since, before the project started the inefficient natural gas and light oil boilers were working and no maintenance work was necessary. The second scenario was evaluated to be different from the first one in terms of efficiency, but there is still some energy loss without the automatic controls and the refrigerating systems in place. Furthermore, this scenario has financial barrier compared to the status quo. Finally, financial barriers are significant for the third scenario and thus, this scenario is rejected as baseline and is proposed as project scenario. In summary, baseline scenario: • Using the inefficient boilers (natural gas and light oil) in place until their end-oflife utility; • No implementation of automatic controls for the ventilation, heating and conditioning systems; • No implementation energy efficient refrigerating systems. Baseline scenario is therefore based on 2002 energy consumption for the 87 buildings that were modified between 2003 and 2008. In the following table, the baseline year is presented for each cluster. Table 3-1 Baseline scenario – baseline year for each cluster Clusters Baseline years 2003-2008 2002 2009 2008 2010 2009 CSMB 2011 GHG Report 14 4. IDENTIFICATION AND SELECTION SOURCES, SINKS AND RESERVOIRS OF GHG The SSRs for the baseline and the project scenario are identified in the tables below and it is stated whether they are included or excluded from the quantification. Table 4-1 SSR’s Baseline Scenario Inventory SSR - Baseline Included / excluded GHG Explanation Excluded Controlled / Related / Affected Related Fuel extraction, processing, and transport --- Electricity production Included Related CO2 CH4 N2O This emission source is assumed to be negligible compared to the combustion. May be a significant source of greenhouse gases depending on the production means. Fossil fuel combustion (natural gas and light fuel oil) Included Controlled CO2 CH4 N2O SSR - Project Included / excluded Fuel extraction, processing, and transport An important source of greenhouse gases. Table 4-2 SSR’s Project Inventory GHG Explanation Excluded Controlled / Related / Affected Related --- Developing and installation of new technologies Excluded Related --- Electricity production Included Related CO2 CH4 N2O This emission source is assumed to be negligible compared to the combustion. Installed equipments and technologies do not require significant amount of energy and do not create significant emissions. May be a significant source of greenhouse gases depending on the production means. Fossil fuel combustion (natural gas and light fuel oil) Included Controlled CO2 CH4 N2O An important source of greenhouse gases. Decommissioning of equipments Excluded --- --- Decommissioning of equipments activities for the project are assumed to be negligible. CSMB 2011 GHG Report 15 5. QUANTIFICATION REMOVALS OF GHG EMISSIONS AND The Canada National Inventory Report from Environment Canada was used as the main reference document to obtain GHG Emission factors for CSMB project. They were used in the calculations for the following reasons: Choosing the emission factors from the Canada National Inventory remain the most appropriate choice for the project since CSMB buildings are in Canada. Emission factors reflect the Canadian energy consumption; and the province of Quebec electricity generation emission factor; The Canada National Inventory Report contains well researched and established emission factors for different types of fossil fuel. The major greenhouse gases responsible for global warming, as per IPCC 2006 guidelines, are: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbon (HFC), perfluorocarbon (PFC) and sulphur hexafluoride (SF6). Among them, gases involved in this project are CO2, CH4 and N2O, based essentially on natural gas combustion, light fuel oil and electricity consumption. Baseline consumption data An important premise was made for the establishment of the baseline data, since it is not possible to find the exact energy consumption in the case of a hypothetical scenario that what would have occurred without the project. The estimated data for the baseline quantification was taken from 2002 energy consumption for the first cluster of 87 buildings that were modified between 2003 and 2008. As for subsequent changes (2009 and later), for a more realistic comparison, the baseline will be the consumption of the year prior to the changes for the buildings being modified (2008 in the case of the cluster 2009 and 2009 for the 2010 cluster). Buildings included in the quantification The energy consumption data used for the quantification comes only from the CSMB’s buildings with energy efficiency measures; a first cluster of 87 buildings for improvements between 2003 and 2008, a second cluster of 6 buildings for 2009 improvements and a third cluster of 3 buildings improved in 2010. A total of 96 buildings are therefore taken into account. This was conservative in order to see the effect of the measures on the energy consumption over the years. It’s important to mention that we took all the buildings that had a modification that could affect the energy consumption, even the switch from electricity to natural gas. This measure raises the Net GHG emissions, since the use of electricity (in Quebec) is responsible for much less GHG emissions than natural gas combustion. But the overall GHG emission reductions balance is positive. This contributes to the conservative principle of ISO 14064-2. CSMB 2011 GHG Report 16 Building size Another bias intergraded in the quantification is the buildings alteration over the years. We have to compare the energy consumption for the same building size. Between 2002 and 2008, four buildings changed in size and in 2011, eight more changed as it is shown below: Table 5-1 Building size alteration Building # 053 055 057 064 070 250 263 272 091 154 189 463 Year of building alteration 2011 2011 2011 2011 2011 2011 2011 2011 2008 2008 2005 2007 Size alteration (m2) From 2 288 to 2 988 From 3 172 to 4 083 From 2 771 to 4 345 From 3 372 to 4 618 From 2 170 to 5 991 From 5 697 to 6 965 From 4 052 to 5 058 From 2 978 to 4 033 From 24 029 to 29 225 From 3 910 to 5 145 From 24 851 to 25 750 From 11 435 to 12 435 Normalizing energy consumption data The weather is a factor that can greatly influence the energy consumption of a building. It is therefore important to isolate the influence of this factor when comparing a building’s energy consumption over many years. Heating degree days (HDD) reflect the need for heating due to weather conditions. The process of “normalization” thus aims at isolating the effect of weather by scaling the energy consumption compared to the amount of HDD for a normal year, as defined by Natural Resources Canada, for the region under discussion3. Actual bills give the actual energy consumption of a building for a given year; normalized bills give the energy the same building would have consumed had this year been “normal” as defined per Natural Resources Canada for the location of the said building. For previous quantifications, the normalisation has been performed with proportions of 30% and 70% where 70% of the energy consumption is normalised. In this report, the normalisation has been performed with proportions of 40% and 60% where 60% of the energy consumption is normalised. Total emission reductions The following equations for the baseline GHG emissions, the project GHG emissions, and the emission reductions are applied for each cluster. The total emission reductions are the sum of the reductions of each cluster. 5.1. Baseline GHG emissions/removals BSy = BSElec + BSNG + BSOil 3 Natural Resources Canada, Internet link : http://gsc.nrcan.gc.ca/beaufort/mean_monthly_e.php CSMB 2011 GHG Report 17 BSy = BSElec,= BSNG= BSOil = Baseline Scenario emissions for year “y” (t CO2e); Baseline Scenario total emissions associated with electricity use (t CO2e) Baseline Scenario total emissions associated with natural gas (t CO2e) Baseline Scenario total emissions associated with fuel oil combustion (t CO2e) BSElec = [EECO2 + (EECH4 * GWPCH4) + (EEN2O *GWPN2O)] * BSQE * RS BSNG = [ENCO2 + (ENCH4 * GWPCH4) + (ENN2O *GWPN2O)] * BSQNG * RS BSOil = [EOCO2 + (EOCH4 * GWPCH4) + (EON2O *GWPN2O)] * BSQO * RS BSQE = Normalized quantity of electricity consumed for the baseline scenario (kWh); BSQN = Normalized quantity of natural gas consumed for the baseline scenario (m3); BSQO = Normalized quantity of light fuel oil (no. 2) consumed for the baseline scenario (Liters); EECO2, EE CH4, EEN2O = GHG emission factors for electricity ENCO2, ENCH4, ENN2O = GHG emission factors for natural gas combustion EOCO2, EOCH4, EON2O = GHG Emission factors for fuel oil combustion GWPCH4 = Global Warning Potential of methane (21) GWPN2O = Global Warning Potential of nitrous oxide (310) RS = Ratio of areas in year “y”/ baseline year RS = Ay / Abs Abs = Ay = Area of building “i” in baseline year (m2) Area of building “i” in year “y” (m2) BSQE = CElec,bs * [0.4 + 0.6 * (DJr/DJbs)] BSQN = CNG,bs * [0.4 + 0.6 * (DJr/DJbs)] BSQO = CO,bs * [0.4 + 0.6 * (DJr/DJbs)] For previous quantifications, 0.3 and 0.7 have been used instead of 0.4 and 0.6 CElec,bs = CNG,bs = CO,bs = DJbs = DJr = Actual total electricity consumption in the baseline year (kWh) Actual total natural gas consumption in the baseline year (kWh) Actual fuel oil consumption in the baseline year (kWh) Degree days of the baseline year4 Degree days reference: 30 years average 1971-2000 (4575) 5 The degree-days are taken from P-E-Trudeau international airport weather station. CElec,bs = ∑ 4 Environnement Canada, Données pour l’Aéroport Trudeau : http://climate.weatheroffice.gc.ca/prods_servs/cdn_climate_summary_e.html 5 Environnement Canada, Climate normals and averages 1971-2000 : http://climate.weatheroffice.gc.ca/climate_normals/index_e.html CSMB 2011 GHG Report 18 CNG,bs = ∑ CO,bs = ∑ CElec,bsi = CNG,bsi = CO,bsi = n= 5.2. Actual electricity consumption in the baseline year at building “i” (kWh) Actual natural gas consumption in the baseline year at building “i” (kWh) Actual fuel oil consumption in the baseline year at building “i” (kWh) Number of buildings with efficiency measures implanted for this cluster Project GHG emissions/removals PSy = PSElec + PSNG+ PSOil PSy= PSElec, = PSNG= PSOil= Project Scenario emissions for year “y” (t CO2e); Project Scenario total emissions associated with electricity use (t CO2e) Project Scenario total emissions associated with natural gas combustion (t CO2e) Project Scenario emissions associated with fuel oil combustion (t CO2e) PSElec,y = [EECO2 + (EECH4 * GWPCH4) + (EEN2O *GWPN2O)] * PSQEy PSNG,y = [ENCO2 + (ENCH4 * GWPCH4) + (ENN2O *GWPN2O)] * PSQNGy PSOil,y = [EOCO2 + (EOCH4 * GWPCH4) + (EON2O *GWPN2O)] * PSQOy Normalized quantity of electricity consumed in year “y” (kWh); Normalized quantity of natural gas consumed in year “y” (m3); Normalized quantity of light fuel oil (no. 2) consumed in year “y” (Liters); PSQEy = PSQNy = PSQOy = PSQEiy = CElec,y * [0.4 + 0.6 * (DJr/DJy)] PSQNy = CNG,y * [0.4 + 0.6 * (DJr/DJy)] PSQOy = CO,y * [0.4 + 0.6 * (DJr/DJy)] For previous quantifications, 0.3 and 0.7 have been used instead of 0.4 and 0.6 CElec,y = CNG,y = CO,y = DJy = Actual total electricity consumption in year “y” (kWh) Actual total natural gas consumption in year “y” (kWh) Actual total fuel oil consumption in year “y” (kWh) Degree days of the project year “y”6 CElec,y= ∑ CNG,y = ∑ 6 Environnement Canada, Données pour l’Aéroport Trudeau : http://climate.weatheroffice.gc.ca/prods_servs/cdn_climate_summary_e.html CSMB 2011 GHG Report 19 CO,y = ∑ Actual electricity consumption in the year “y” at building “i” (kWh) Actual natural gas consumption in the year “y”at building “i” (kWh) Actual fuel oil consumption in the year “y”at building “i” (kWh) Number of buildings with efficiency measures implanted for this cluster CElec,yi = CNG,yi = CO,yi = n= 5.3. GHG emission reductions or removal enhancements TPERy = ∑ z= Number of clusters TPERcy = BSy– PSy Total Project Emission Reductions in year “y” for a cluster “c” (t CO2e) TPERcy = 5.4. Emission factors Table 5-2 Emission factors summary Factor EE EN EO Gas CO2 CH4 N2O CO2 Value 2 0.0002 0.0001 1878 Unit g/kWh g/kWh g/kWh g/m3 CH4 N2O 0.037 g/m3 0.035 g/m3 CO2 CH4 N2O 2725 g/L 0.026 g/L 0.031 g/L CSMB 2011 GHG Report Source National Inventory Report 1990-2010, Greenhouse Gas Source and Sinks in Canada, Part 3, Table A13-6 National Inventory Report 1990-2010, Greenhouse Gas Sources and Sinks in Canada, Part 2, p.194, Marketable Natural Gas National Inventory Report 1990-2010, Greenhouse Gas Sources and Sinks in Canada, Part 2, p.195, Institutional National Inventory Report 1990-2010, Greenhouse Gas Sources and Sinks in Canada, Part 2, p.196, Light fuel oil, Institutional 20 6. DATA MONITORING AND CONTROL The monitoring requirements listed in the standard 5.10 of ISO 14 064 part 27 are already applied in the CSMB grouped project and readily available. The project monitored data is used in the quantification of the CSMB GHG emission reductions. Energy units are basically used: KWh for electricity, litre for light fuel oil (furnace oil) and m3 for natural gas. The data are being monitored directly from the energy bills. All the energy consumption data for the establishment of the CSMB are collected from the energy bills and entered in a management database application called Helios. The CSMB accounting Department is responsible for the data collection and input to Helios. Mr René-Georges Clermont is responsible for the energy bill’s approval. He is also in charge of following up the overall energy consumption of the 115 CSMB buildings. The data are kept in a central server at the head office. There is a complete data back-up processed weekly and data is systemically input into the database daily. Table 6-1 Monitored data Data / Parameters Data unit : Description : Source of data to be used : Description of measurement methods and procedures to be applied : QA/QC procedures to be applied : Electricity kWh Electricity consumption from CSMB Buildings Hydro-Québec energy bills per building Collect data directly on energy bills and enter them into Helios software. These data are judged sufficiently accurate so that no further quality control than invoice double check is performed. International Standards ISO 14064-2 :2006(F), section 5.10, p.13. CSMB 2011 GHG Report 7 21 Data / Parameters Data unit : Description : Source of data to be used : Description of measurement methods and procedures to be applied : QA/QC procedures to be applied Natural Gas m3 Natural gas consumption from CSMB buildings Gas Métro energy bills per building Collect data directly on energy bills and enter them into Helios software. Data / Parameters Data unit : Description : Source of data to be used : Description of measurement methods and procedures to be applied : QA/QC procedures to be applied Light fuel oil Litre Light fuel oil consumption from CSMB buildings Energy bills per building Collect data directly on energy bills and enter them into Helios software. CSMB 2011 GHG Report These data are judged sufficiently accurate so that no further quality control than invoice double check is performed. These data are judged sufficiently accurate so that no further quality control than invoice double check is performed. 22 7. REPORTING AND VERIFICATION DETAILS The project plan and report is prepared in accordance with ISO 14064-2 standard and the GHG CleanProjectsTM Registry requirements. The methodology that is used, the choice of region specific emission factors and a rigorous monitoring plan allow for a reasonably low level of uncertainty. L2I Solutions is confident that the emission reductions are not overestimated and that the numbers of emission reductions that are reported here are real and reflect the actual impacts of the project. The GHG report is prepared in accordance with ISO 14064-2 and GHG CleanProjectsTM Registry requirements. Emission reductions will be verified by an independent third party to a reasonable level of assurance. Raymond Chabot Grant Thornton will be the verifying firm for this reporting period and will verify in conformance with ISO 14064-3. Emission reductions are reported here for the year 2011 and this is fourth GHG report to be done. The previous reports are done for years 2003-2008, 2009, and 2010. Baseline emissions and project emissions are shown for each cluster in the two following tables. The last table lists the total emission reductions for this project. Table 7-1 Baseline scenario GHG emissions in 2011 (t CO2e) CO2 2003-2008 Cluster Electricity Total GHG 0 2 110 13924 6 80 14010 897 0 3 900 2 0 0 2 566 0 3 569 Fuel Oil 0 0 0 0 Electricity 1 0 0 1 372 0 2 374 0 0 0 0 15870 6 90 15966 Natural Gas Electricity Natural Gas 2010 Cluster N2O 108 Fuel Oil 2009 Cluster CH4 Natural Gas Fuel Oil TOTAL CSMB 2011 GHG Report 23 Table 7-2 Project scenario GHG emissions in 2011 (t CO2e) CO2 2003-2008 Cluster CH4 Electricity 0 2 110 11334 5 65 11404 180 0 1 181 1 0 0 1 340 0 2 342 Fuel Oil 0 0 0 0 Electricity 1 0 0 1 269 0 2 271 0 0 0 0 12 233 5 72 12 310 Natural Gas Electricity Natural Gas 2010 Cluster Total GHG 108 Fuel Oil 2009 Cluster N2O Natural Gas Fuel Oil TOTAL Table 7-3 GHG emission reductions in 2011 (t CO2e) CO2 CH4 N2O Total GHG Baseline emissions 15870 6 90 15966 Project emissions 12 233 5 72 12 310 3637 1 18 3656 Emission reductions CSMB 2011 GHG Report 24 ANNEX I Calculation examples for cluster 2003-2008 Baseline scenario calculation – cluster 2003-2008 = BSy 15020.4 = =[ BSElec 110 =[ BSNG =[ 14010 =[ =[ BSOil 900 =[ GHG Report BSElec + 110 + EECO2 + ( + 0.000002 ( ENCO2 + ( + 0.001878 ( EOCO2 + ( + 0.002725 ( BSNG + 14010.488 + EECH4 * 2E-10 * ENCH4 * 3.7E-08 * EOCH4 * 2.6E-08 * BSOil 900.294178 ) + GWPCH4 ( ) + 21 ( ) + GWPCH4 ( ) + 21 ( ) + GWPCH4 ( ) + 21 ( EEN2O * 1E-10 * ENN2O * 3.5E-08 * EON2O * 3.1E-08 * GWPN2O )] * )] 310 * GWPN2O )] * )] 310 * GWPN2O )] * )] 310 * 25 BSQE * 52170537 * BSQNG * 7182210 BSQO 318848 RS 1.0323 RS * * * 1.0323 RS 1.0323 RS = 1.0323 = BSQE = 52170537 = BSQN = 7182210 = BSQO = 318848 = Ay 533835 CElec,bs / / Abs 517116 *[ 0.4 + 49359511 *[ 0.4 + CNG,bs *[ 0.4 + 6795222 *[ 0.4 + Co,bs *[ 0.4 + 301668 *[ 0.4 + CElec,bs = 49359511 CNG,bs = 6795222 CO,bs = 301668 * 0.6 ( * 0.6 ( * 0.6 ( * 0.6 ( * 0.6 ( * 0.6 ( DJr / 4575 / DJr / 4575 / DJr / 4575 / DJbs )] 4178.4 )] DJbs )] 4178.4 )] DJbs )] 4178.4 )] Project calculation – cluster 2003-2008 PSy = 11695 = CSMB 2011 GHG Report PSElec + 110 + PSNG + 11404,5287 + PSOil 180,706922 26 PSElec =[ 110 =[ PSNG =[ 11405 =[ PSOil =[ 181 =[ EECO2 +( 0,000002 + ( ENCO2 +( 0,001878 + ( EOCO2 +( EECH4 * GWPCH4 2E-10 * ENCH4 * GWPCH4 3,7E-08 * EOCH4 * GWPCH4 )+ ( EEN2O * )+ 21 ( 1E-10 * )+ ( ENN2O * )+ 21 ( 3,5E-08 * )+ ( EON2O * )+ 21 ( 3,1E-08 * )] * )] 310 * GWPN2O )] * )] 310 * GWPN2O )] * )] 310 * GWPN2O 0,002725 + ( 2,6E-08 * = PSQE 53862626 = CElec,y *[ 49626551 *[ 0,4 + 0,4 + 0,6 * ( DJr 0,6 * ( / 4575 / DJbs )] 4005,2 )] = PSQN 6035333 = CNG,y *[ 5560679 *[ 0,4 + 0,4 + 0,6 * ( DJr 0,6 * ( / 4575 / DJbs )] 4005,2 )] = PSQO 66068 = Co,y 0,4 + 0,4 + 0,6 * ( DJr 0,6 * ( / 4575 / DJbs )] 4005,2 )] *[ 60872 *[ CElec,y = 49626551 CNG,y = 5560679 CO,y = 60872 CSMB 2011 GHG Report 27 PSQE 53862626 PSQNG 6035333 PSQO 66068 Emission reductions calculation for cluster 2003-2008 TPERcy = BSy– PSy 3 326 = 15 020.4-11 694.9 CSMB 2011 GHG Report 28 ANNEX II List of the buildings included in the grouped project GHG Report 29 CSMB 2011 GHG Report 30 CSMB 2011 GHG Report 31 Appendix 2 – Conflict of interest review checklist Conflict of interest review checklist The verifier and the verification team must ensure that they are truly independent from the project, project proponent(s), quantifier, and/or other agents related to the project. The verifier shall avoid any actual or potential conflicts of interest with the project proponent and the intended users of the GHG information. Client name: Commission scolaire Marguerite-Bourgeoys Report identification: Verification report on a Greenhouse Gas Emissions (“GHG”) reduction project – Energy efficiency measures Date of report: October 19, 2012 Professional: Roger Fournier, CPA, CA, Lead Verifier I confirm the following: Yes No Details Independence I remained independent of the activity being verified, and free from bias and conflict of interest. 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 opinions among verifiers, 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 the necessary skills and competences to undertake the verification. October 19, 2012 Signature Date Conflict of interest review checklist The verifier and the verification team must ensure that they are truly independent from the project, project proponent(s), quantifier, and/or other agents related to the project. The verifier shall avoid any actual or potential conflicts of interest with the project proponent and the intended users of the GHG information. Client name: Commission scolaire Marguerite-Bourgeoys Report identification: Verification report on a Greenhouse Gas Emissions (“GHG”) reduction project – Energy efficiency measures Date of report: October 19, 2012 Professional: Paul Aucoin, B.Sc., Verifier I confirm the following: Yes No Details Independence I remained independent of the activity being verified, and free from bias and conflict of interest. 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 opinions among verifiers, 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 the necessary skills and competences to undertake the verification. October 19, 2012 Signature Date