SECTION 1 Audit Statement and Audit Findings Victoria NCOS... · SECTION 1 Audit Statement and...

Independent Audit Report

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SECTION 1 Audit Statement and Audit Findings

Organisation Being Audited

Organisation Name Zoos Victoria

Contact person Kiam Yoong

Position title Senior Manager, Environmental Sustainability

Telephone number P: 03 9340 2727 M: 0438 536 505

Email address [email protected]

Street address Melbourne Zoo, Elliott Ave Parkville VIC 3052

Carbon Neutral Certification Type

Type of certification (tick all applicable)

☐ Organisation

☐ Part of organisation

☐ Product/service

☐ Event

Description of product / service / event or organisation

Zoos Victoria: Melbourne Zoo, Healesville Sanctuary, Werribee Open Range Zoo

Initial or periodic audit Periodic

Auditor Information

Name of audit organisation Ndevr Environmental

Name of lead auditor Matt Drum

Names of audit team members (if applicable)

Hannah Meade, Katherine Simmons, Stephen Christos

Telephone number 03 9865 1413

Email address [email protected]

NCOS Requirement Confirmation and provide evidence

Lead auditor’s NGER registration number

0120/2011

RGEA Category 1 and Category 2

http://www.cleanenergyregulator.gov.au?NGER/for-auditors/register-of-auditors

Is the lead auditor accredited to the international standard ISO 14065:2007?

No

Ndevr Environmental confirms that we are not aware of any actual or perceived conflict of interest in having completed this engagement.

Matt Drum and Ndevr Environmental confirms that we have not carried out more than four previous consecutive audits for Zoos Victoria.

Scope of Audit

Ndevr Environmental has been engaged to undertake an independent audit of Zoos Victoria compliance with the National Carbon Offset Standard (NCOS) and the National Carbon Offset Standard Carbon Neutral Program Guidelines (the Guidelines), in order to maintain certification under the Carbon Neutral Program (CNP). Matt Drum and Ndevr Environmental conducted the audit in accordance with ASAE 3000. The audit has been planned and performed in accordance with the proposal approved by Zoos Victoria to enable us to provide reasonable assurance regarding Zoos Victoria’s organisation.

NCOS Carbon Neutral Program Participant Responsibilities

Zoos Victoria is responsible for preparing the NCOS Carbon Neutral Program reporting documentation and for maintaining an effective internal control environment and data management system, in accordance with the requirements of the NCOS and the Guidelines.

Auditor’s Responsibilities and Procedures Performed

Ndevr Environmental has undertaken the following procedures that are considered appropriate to be able to provide a reasonable level of assurance, with the exception of Scope 3 emissions for organisations which are only required to be audited to a limited level of assurance:

Discussions with relevant personnel responsible for preparing NCOS submission, with regard to process, procedures and controls

Preparation of Project Plan including data request items for Zoos Victoria

Confirmation of calculations in inventory spreadsheet

Observations and review of Annual Inventory and PDS NCOS Documentation

Emission factor and methodology check

Ndevr Environmental did not conduct any audit procedures with respect to the internal control environment and data management system of the applicant as a whole. As such, no assurance is provided on any internal control environment and data management system not associated with preparing the NCOS Carbon Neutral Program documentation.

The results of the audit procedures undertaken are set out in the following sections of the Report.

Inherent Limitations

Due to the inherent limitations in any internal control environment and data management system it is possible that fraud, error, or non-compliance with requirements of the NCOS or NCOS Carbon Neutral Program Guidelines may occur and may not be detected. Further, the audit process was not designed to detect all weaknesses or errors in the internal control environment and data management system so far as they relate to the scope of audit set out above, as the audit has not been performed continuously throughout the period and the procedures performed on the relevant internal information and data management system were on a test basis. Any extrapolation from this audit to future periods is subject to the risk that the procedures may become inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.

The audit opinion expressed in this Report has been formed on the above basis.

Assurance statement and opinion

Reasonable: In our opinion, the participant’s Carbon Neutral Program annual reporting documents are, in all material aspects (with the exception of Scope 3 emissions), in accordance with the National Carbon Offset Standard and National Carbon Offset Standard Carbon Neutral Program Guidelines.

Limited: Based on the procedures performed (as described above), nothing has come to our attention that would lead us to believe that the participant’s Carbon Neutral Program annual reporting documents as they relate to Scope 3 emissions, in all material aspects, have not been prepared in accordance with the National Carbon Offset Standard and National Carbon Offset Standard Carbon Neutral Program Guidelines.

Recommendations

1. LPG for use in forklifts, while immaterial, should be a separate item in the inventory to LPG use in vehicles and should be calculated with the LPG emission factor for stationary energy use.

2. In accordance with the NCOS Standard electricity generated within Zoos Victoria organisation boundary from solar panels needs to be included in the annual inventory, even though it will equate to zero emissions.

3. It is recommended that all sources of information are more clearly identified for future reporting periods, such as through a separate dedicated log of sources of information, as suggested by the participant.

Limitations on Use

This Audit Statement has been prepared for the management of the NCOS Carbon Neutral Program participant and for review by the Department of the Environment, solely for use in relation to the NCOS Carbon Neutral Program. We disclaim any liability for reliance upon this Report by any other party or for any other purpose other than that for which it was prepared.

Confirmation of Audit Findings

Name of lead auditor Matt Drum

Position of lead auditor Director

Signature of lead auditor

Date 27-Oct-16

SECTION 3: Greenhouse Gas Inventory

Requirement

(Refer to NCOS Section 4.2)

Finding

(Yes, Not applicable, Observation, minor/major CAR)

Explanation of Finding

Make reference to appropriate evidence or documentation

Has the GHG Inventory been prepared in accordance with current domestic and international standards?

For example: ISO 14064.1:2006, National Greenhouse and Energy Reporting Act and supporting documentation, and Greenhouse Gas Protocol

Yes PDS States on page 2 that the inventory has been prepared based on the following standards:

National Greenhouse and Energy Reporting Scheme

ISO14064.1:2006

GHG Protocol: A corporate Accounting and Reporting Standard

GHG Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard

GHG Protocol: Technical Guidance for Calculating Scope 3 Emissions

Has the time period for the GHG Inventory been clearly stated?

Minor CAR Minor CAR: The time period for the GHG inventory is incorrectly identified as the base year on the PDS.

The annual inventory correctly states the reporting period as 2015-2016.

3.1 Organisation Description and Boundary

Has the GHG Inventory base year been correctly identified (i.e., the first year for which the Inventory has been completed)?

Minor CAR The base year is incorrectly identified on the PDS as 2015-16.

Requirement


Finding




Has the organisational boundary been transparently documented?

The boundary is best displayed diagrammatically.

Yes The organisational boundary has been transparently documented in diagram: ‘1C. Diagram of certification boundary’ on the PDS. It clearly shows inclusions and exclusions and scope of emissions.

The boundary is displayed diagrammatically as recommended.

Does the organisational boundary accurately reflect the operations undertaken by the organisation/part of organisation?

Yes The boundary accurately reflects all zoo activities and emission sources.

Have all exclusions to the organisational boundary been described and justified?

Minor CAR Minor CAR:

All exclusions have been justified except for ‘capital goods’, which appears in the exclusion boundary diagram on the PDS but not in the ‘non quantified sources’ table. Further clarification of what capital goods are excluded is required.

Observation:

Air Transport of Animals (which also includes road and rail) is noted as an Excluded Emission Source and is not included as a Scope 3 emission. However, workbook ZV – Scope 3 calculations – 2015-16 has calculated Scope 3 emissions for animal travel as 129 t CO2-e.

While immaterial, given that it is calculated, and includes internal fuel use for on road vehicles, it is recommended that ZV consider including within the organisational boundary.

Have the methodologies used to determine the organisational boundary (e.g., “operational control” test) been clearly identified?

Yes The PDS details the operational control consolidation approach to defining ZV organisational certification boundary.

Requirement


Finding




3.2 Emission Sources

Have all Scope 1 and Scope 2 sources of emissions from within the organisational boundary been included in the GHG Inventory?

This should include emissions from the six GHG’s included under the Kyoto Protocol.

Yes Scope 1 and Scope 2 sources of emissions within the organisational boundary are included in the GHG Inventory and are noted in the Public Disclosure Summary, page 2 Section 1B Emission Sources with Certification Boundary.

Have Scope 3 emission sources within the established organisational boundary been identified?

Yes Scope 3 sources of emissions within the organisational boundary are included in the GHG Inventory and are noted in the Public Disclosure Summary, page 2 Section 1B Emission Sources with Certification Boundary.

Have any Scope 3 emission sources been excluded? If so, are the exclusions clearly stated and justified and the impact of the exclusions been considered?

Observation All scope 3 emissions within the operational boundary have been included in the inventory and all exclusions have been clearly identified and justified except for ‘capital goods’,

3.3 Calculation Methodology and Emission Factors

Have the sources of all information and activity data been clearly documented?

Observation Data from each of the three zoos (Melbourne, Healesville and Werribee) has been collated and presented in ZV Resource Data 2015-16 v1.

Observation

Not all activities have clearly documented information sources i.e. waste, acetylene. It is recommended to include an additional tab to identify source data.

Requirement


Finding




Have Scope 1 and Scope 2 emission factors been sourced from the National Greenhouse Accounts Factors?

Yes Scope 1 and Scope 2 emission factors are noted in the ZH GHG Inventory and methodology 2015-16 excel workbook. Factors are referenced from NGA factors 2015, NGERs Measurement Determination.

These factors are also reflected in the Resource Data excel spreadsheets for each of the individual zoos, and have been correctly applied to calculate the inventory.

Have Scope 3 emission factors been sourced from the most current and appropriate source?

Minor CAR Scope 3 emission factors are noted in the ZH GHG Inventory and methodology 2015-16 excel workbook. Factors are referenced from NGA Factors, DEFRA, EPA Victoria, CSIRO.

Minor Car Air transport emission factors used in the inventory calculations are from DEFRA 2016 which were updated on 05/10/2016 outside the financial year. The DEFRA 2015 factors are correctly referenced in the documentation, and need to be used in the calculations.

Observation Supplementary information provided in ZV – Scope 3 calculations – 2015-16 estimates emissions from animal travel, business accommodation, telecommunications and chemicals using 2012 emission and conversion factors. While these activities are not included in the inventory it is recommended that as they are being calculated that they be updated using 2015 factors; including amending the British pound conversion used for business accommodation, telecommunications and chemicals from 2011 inflation factor to 2015.

Requirement


Finding




Has the purchase of GreenPower™ and/or the voluntary surrender of GreenPower™ eligible LGCs been correctly taken into account?

Minor CAR ZV Resource Data 2015-16 v1 spreadsheet details that 211,061 kWh of Green Power was generated by the Zoos Victoria rooftop solar for consumption. However, it has not been listed in the inventory.

Table 4 of the Annual Inventory does not include the GreenPower tonnes CO2-e value and instead includes the total inventory tonnes CO2-e. Net Emissions from Green Power Table 4 Annual Inventory needs to be amended to zero.

Have all purchases of NCOS certified carbon neutral products been correctly accounted for?

Emissions from NCOS carbon neutral products are zero rated to avoid double counting. Only NCOS certified products can be accepted under the CNP.

Yes Table 2 of the Public Disclosure Summary includes “Purchased Carbon Neutral Paper”.

ZV Resource Data 2015-16 v1 workbook includes information in tab ZV Total GHG which details Carbon Neutral paper.

Carbon Neutral paper has been accounted for separate to other purchased office paper and is correctly shown to have no net emissions contributing to the inventory.

Have all assumptions relating to the calculation of greenhouse gas emissions been clearly described and justified?

Yes Assumptions relating to the calculation of greenhouse gas emissions have been included in section 3B of the Annual Inventory Report.

3.4 Emissions Calculations

Requirement


Finding




Have the emission calculations been quantified correctly for each emission source?

Minor CAR Emission calculations are correctly quantified and have been collated in workbook ZV GHG Inventory and Methodology 2015-16.xls.

Activity usage data has been referenced from workbooks from each of the three zoos: Melbourne, Healesville and Werribee zoo.

Minor Car

Page 6, Section 2A Table 1 of the PDS states total emissions as 14,781.88 however total emissions are noted as 14,778.52 in the Annual Inventory Table 1.

Additionally, the correct DEFRA factor needs to be utilised for the air travel emission calculations.

Does the sum of all individual emission sources accurately represent the total attributable emissions for the organisation/part of the organisation included within the GHG Inventory?

Minor CAR Detailed in ZV Resource Data 2015-16 v1 the sum off all emission has been taken correctly for all emission sources with carbon neutral products correctly removed from the total.

Minor Car

Page 6, Section 2A Table 1 of the PDS states total emissions as 14,781.88 however total emissions are noted as 14,778.52 in the Annual Inventory Table 1. This needs to be amended to the correct value and consistent.

3.5 Assessment of Uncertainty

Has uncertainty of Scope 1 emission estimates been assessed in accordance with the National Greenhouse and Energy Reporting (measurement) Determination?

Not applicable

As per NGER determination “Uncertainty must be reported for a facility if the scope 1 emissions from the combustion of that energy type or for that source are 25,000 t CO2-e or more in a reporting year.”

Zoos Victoria does not meet the facility threshold to undertake this action.

Requirement


Finding




3.6 Base Year Recalculation Policy

Has the GHG Inventory base year been correctly identified (i.e., the first year for which the GHG Inventory has been completed)?

Minor CAR Minor Car

The base year needs to be corrected on the front page of the Public Disclosure Summary Report.

Has a base year recalculation policy been included that is consistent with the GHG Protocol and NCOS?

Consideration to be given to mergers, divestments, acquisitions, organic growth and decay, insourcing, outsourcing and significance thresholds.

NCOS Section 4.2.2 and the GHG Protocol Corporate & Accounting Standard Ch. 5 provide specific guidance.

Yes Base year recalculation policy has been noted in the Annual Inventory page 7.

Zoos Victoria states that they will:

“…recalculate the base year footprint where changes to the points above, are expected to result in a change to footprint in excess of 10% of the baseline year emissions. Base year emissions will not be recalculated as a result of organic growth or decay.”

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SECTION 4: ADDITIONAL INFORMATION

Requirement

(Refer to the NCOS Section 5.1)

Finding




Is the information contained in the PDS consistent with the Inventory/LCA?

Consideration to be given to total emissions, emission sources, description of boundary and excluded emissions, reporting year, reduction and offsetting activities.

Minor CAR The following information is verified as consistent: description of boundary and excluded emissions, reporting year, reduction and offsetting activities.

Minor Car

Page 6, Section 2A Table 1 of the PDS states total emissions as 14,781.88 however total emissions are noted as 14,778.52 in the Annual Inventory Table 1. This needs to be amended to the correct value and consistent.

Minor Car

Annual inventory document states the correct air travel factors (DEFRA 2015) under table 5: assumptions and limitations of calculation factors, but DEFRA 2016 factors have been used in actual calculations.

4.1 Emissions Reductions

Has the emissions reduction strategy been adequately described?

Yes Emission reduction strategies are listed in detail under 2B of the PDS, ‘Emission reduction strategy’.

Have reduction measures been considered and documented?

Yes Emission reduction actions/measures are listed in detail under 2C of the PDS, ‘Emission reduction actions’.

Requirement


Finding




Has the estimated quantity of emissions reductions from each emission reduction measure been stated?

Yes Emission reductions have been estimated and quantified and are clearly stated under Table 2. Of the PDS, ‘Emissions reduction measures implemented in the current reporting period’.

Has the total estimated quantity of emissions reductions been calculated?

Yes The total estimated quantity of emissions reductions is stated at the bottom of Table 2. of the PDS, ‘Emissions reduction measures implemented in the current reporting period’.

4.2 Carbon Offsets

Are offset quantities and the total offsets cancelled consistent with the total emissions?

Yes Offsets for the year in addition to banked offsets from the previous year exceed the total calculated emissions.

Are the details, including serial numbers and registry, of the offsets provided?

Yes Serial numbers and registry of offsets are included in Table 3 of part 4A of the PDS, ‘Offsets summary’.

Has the quantity of offsets banked for future years been clearly stated?

Yes ‘Total offsets held in surplus for future years’ is included in Table 3 of part 4A of the PDS, ‘Offsets Summary’.

Have details of banked offsets been provided?

This should include the offset type and evidence to support the transaction.

Yes Details of banked offsets have been provided in Table 3 of part 4A of the PDS, ‘Offsets Summary’.

Are the offset types cancelled deemed eligible under the NCOS?

Yes All offsets cancelled are either Verified Carbon Standard, or Community and Biodiversity Standard-Gold Standard or both.

Requirement


Finding




Has the approach for retiring carbon offsets for the reporting period been stated?

Including the offset type, name of registry, and whether the participant plans to forward purchase the abatement?

Yes An offsets purchasing and retirement strategy has been provided in section 4B of the PDS.

If offsets are used from earlier periods, have these been adequately described?

Minor CAR Surplus offsets from 2014-15 have been mentioned in the PDS but not described in detail (offset type, registry or serial number)

4.3 Record Keeping

Are record-keeping practices adequate?

Yes Zoos Victoria has an ongoing monitoring excel tracking file for all 3 Zoo locations and they are visibly updated regularly. They also have a summary of resource use along with other information affecting emissions for each Zoo location.

There is a master file produced to bring all the information gathered throughout the year together to allow for an easy interpretation of their emission inventory, the purchased and banking of offsets and emission reduction initiatives.

Have the records that are required to be maintained been specified?

Participants must also include details of NCOS documents in their records management.

Minor CAR Discussions indicated that NCOS is incorporated in records management however no evidence was sighted.

Requirement


Finding




Has the person that is responsible for establishing and maintaining the records, and their role, been identified?

Yes Kiam Yoong, Senior Manager, Environmental Sustainability, is responsible for maintaining Zoos Victoria’s applicable records.

4.4 Quality Control Practices

Has a description of the quality control practices that are in place to ensure that data quality is maintained been provided?

Minor CAR Record keeping and data quality is assured by the use of Environmental Management Systems ISO14001:2004, as specified during kick off meeting. However, a procedure referencing how data quality is maintained has not been provided.

4.5 Trade mark use and Marketing

Has a detailed register of the use of the NCOS Trade Mark been provided?

Yes There is a detailed register of trademark use outlined in section 5 of the PDS, ‘Use of trade mark’.

4.6 Participant Declaration

Has the declaration been completed and signed?

Yes The declaration has been completed and signed and is located on the first page of the PDS.

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SECTION 5: Summary of Corrective Action Requests and

Observations

Finding Summary of CAR/ Observation

Reference to Sections Reviewed in Certification Package

Summary of Action Taken to Address the CAR/ Observation

(Participant’s response and Auditor’s conclusion)

Minor CAR The time period for the GHG inventory is incorrectly identified as the base year on the PDS.

The base year is incorrectly identified on the PDS as 2015-16, the correct base year is labelled as ‘First Carbon Neutral Period: 2011-12’.

PDS The Base Year in the PDS has been corrected to 2011-12; our base year.

Auditor’s conclusion:

The base year is correctly identified on the PDS.

Minor CAR is closed.

Minor CAR All exclusions have been justified except for ‘capital goods’, which appears in the exclusion boundary diagram on the PDS but not in the ‘non quantified sources’ table. Further clarification is required on what capital goods are excluded.

PDS Justification of Capital Good have been added to the Non-quantified sources table in the PDS.


Capital goods are now listed in non-quantified sources in the PDS and justification for exclusion is given.

Minor CAR is closed

Observation Air Transport of Animals (which also includes road and rail) is noted as an Excluded Emission Source and is not included as a Scope 3 emission. However, workbook ZV – Scope 3 calculations – 2015-16

PDS The calculation for the animal transport emissions was done for the bassline and found to have high uncertainty. The calculation tab in the spreadsheet was left there (by mistake) but should have been deleted. Hence we will not be





has calculated Scope 3 emissions for animal travel as 129 t CO2-e.

While immaterial, given that it is calculated, and includes internal fuel use for on road vehicles, it is recommended that ZV consider including within the organisational boundary.

including the animal transport emissions.

Observation Data has been obtained via overall Zoos Victoria excel workbook ZV Resource Data 2015-16 v1, which are sourced from spreadsheets from each of the three zoos: Melbourne, Healesville and Werribee. Not all activities have clearly documented information sources i.e. waste, acetylene. It is recommended to include an additional tab to identify source data.

Melbourne, Healesville and Werribee Resource data spread sheets

Current information of source data is written to each emission source and not as clear but identifiable.

Hence all sources of information will be summarised on a separate tab for each zoo as recommended for next year’s calculation.

Minor CAR Animal travel, Business accommodation, telecommunications and chemicals emission factors are sourced from 2012 conversion factors and should be updated to 2015. Also Business accommodation, telecommunications and chemicals factors are /British pound and have an inflation factor up

ZV – Scope 3 calculations – 2015-16

HS Resource data 2015-2016 v1

Annual inventory

Animal travel, Business accommodation, telecommunications and chemicals calculations are excluded as non-quantified sources and should not have been included in the spreadsheet. They now have been deleted in ZV – Scope 3 calculations – 2015-16.





until 2011 instead of 2015.


The combined total of these scope 3 emissions is less than 5% as required by the Standard and is justifiably excluded.

It is recommended that ZV continue to measure and estimate these scope 3 emissions with up to date factors to ensure that the materiality threshold justification for exclusion remains current.

Minor CAR closed

Minor CAR Annual inventory document states the correct air travel factors (DEFRA 2015) under table 5: assumptions and limitations of calculation factors, but DEFRA 2016 factors have been used in actual calculations.

Annual inventory Changes are now correct to

all spreadsheets and the overall figure for air travel.

Auditor’s conclusions:

All DEFRA factors used are now correct and the change is reflected in every work book and all final numbers on the PDS.


Minor CAR Air transport emission factors are from DEFRA 2016 which were updated on 05/10/2016, outside the financial year, DEFRA 2015 factors will have to be used instead.

DEFRA factors have been changed to all property (zoo) spreadsheets and final figures are reflected in the final GHG figure.

Auditor’s conclusions:

All DEFRA factors used are now correct and the change is reflected in every work





book and all final numbers on the PDS.


Minor CAR ZV Resource Data 2015-16 v1 spreadsheet details that 211,061 kWh of Green Power was generated by Zoos Victoria. However, Table 4 of the Annual Inventory does not include the GreenPower tonnes CO2-e value.

Recommend to include the use of Green Power in Annual Inventory report as it demonstrates Zoos Victoria commitment to emissions reduction.

Net Emissions from Green Power detailed in Table 4 Aof the nnual Inventory should be zero.

Annual Inventory, ZV Resource Data 2015-16 v1

GreenPower in Table 4 is accredited renewable energy under the GreenPower program. However, Zoos Victoria produced its own renewable energy and did not produce LGCs which would have contributed to GreenPower. Hence did not complete Table 4.

Our renewable energy is listed in the Emissions Reduction section – Table 2 in the Annual Inventory.

Net emissions should be emissions minus any GreenPower of RECs. Table 4 net emission is our overall net emissions for offsetting.

Auditor’s conclusions: Table 4 is net emissions from GreenPower and is therefore equal to 0 Tonnes CO2-e, this still needs to be amended.

The NCOS standard requires that all “Scope 1,2 and 3 emissions sources from activities within the boundary must be identified” including scope 1 “electricity generation” and “fuel and energy related activated (not





included in Scope 1 or Scope 2)”.

Although there are no emissions from renewable energy generation, it is still required to be included in the inventory as all electricity generation is still within the boundary. This amendment will not impact the total inventory.

Minor CAR Page 6, Section 2A Table 1 of the PDS states total emissions as 14,781.88 however total emissions are noted as 14,778.52 in the Annual Inventory Table 1. Although small in variance, it is recommended that the values are reviewed and corrected.

PDS Values reviewed. Mistake was from not deducting the carbon neutral paper in the PDS. All spreadsheets are now updated.


Both values in the PDS and inventory are now the same and both align with final calculations in ZV resource data spreadsheet. Carbon neutral paper is accounted for in the final value.

Minor CAR is closed

Minor CAR Base year needs to be corrected on the front page of the Public Disclosure Summary Report.

PDS Base year changed to 2011-12.


Base year is clearly identified on the front page of the PDS as 2011-2012.

Minor CAR is closed





Minor CAR While undergoing evidence analysis it was found that LPG values seems overstated in MZ Resource data sheet compared to Fuel Analysis Summary (see below).

Fuel Analysis only provides data for vehicles that use fuel cards. IN MZ’s Resource Data spreadsheet, there is another LPG tab for container LPG for use in forklifts. Hence the total LPG is a larger value.


LPG for forklift use needs to be detailed separately to vehicle use and the emission factor for LPG in forklifts is the stationary energy as opposed to LPG for transport use.

Minor CAR Surplus offsets from 2014-15 have been mentioned in the PDS but not described in detail (offset type, registry or serial number)

PDS Surplus offsets were mentioned in last year’s PDS as a whole without any particular selection from the projects.


While the NCOS PDS template requires participants to “include serial number batch” for “total offsets held in surplus for future years”. The auditor agrees that given the serial numbers were detailed in previous documentation it is not a contravention of the standard.

Minor CAR Discussions indicated that NCOS is incorporated in records

NCOS is part of the EMS management and records





management however no evidence was sighted.

management is part of the document control procedure. Also most of the records can be traced to financial records that have been prepared on an accrual basis in accordance with the Financial Management Act 1994 and applicable Australian Accounting Standards (AASs) and Interpretations issued by the Australian Accounting Standard Board (AASB).


The participant has provided a brief description of records management processes and also provided evidence of document control procedures as part of the EMS manual (4.5 Document Control v5).

Minor CAR closed.

Minor CAR Record keeping and data quality is assured by the use of Environmental Management Systems ISO14001:2004, as specified during kick off meeting. However, a procedure referencing how data quality is maintained has not been provided.

Document Control procedure is attached. All verified documents (not working documents eg the current spreadsheets) are kept with the Senior Manager Environmental Sustainability’s private folder for control of documents and their use.






The participant has provided evidence of document control procedures as part of the EMS manual (4.5 Document Control v5).

Minor CAR closed.

SECTION 6: Documents Reviewed

Name or Description of Document

Document Title / Filename

Author and Date Prepared, and Version if Applicable

Healesville Sanctuary 2015-16 Summary inventory data

HS Resource Data 2015-16 v1.xls

Version 1

Healesville Sanctuary 2015-16 ongoing resource monitoring spreadsheet

HS Resource Monitoring 2015_16.xls

N/A

Melbourne Zoo 2015-16 Summary inventory data

MZ Resource Data 2015-16 v1.xls

Version 1

Melbourne Zoo 2015-16 ongoing resource monitoring spreadsheet

MZ Resource Monitoring 2015_16.xls

N/A

Werribee Open Range Zoo 2015-16 Summary inventory data

WORZ Resource Data 2015-16 v1.xls

Version 1

Werribee Open Range Zoo 2015-16 ongoing resource monitoring spreadsheet

WORZ Resource Monitoring 2015_16.xls

N/A

Summary of Zoos Victoria resource use, emissions and inventory information compiled from all other Resource data spreadsheets for the 3 locations

ZV Resource Data 2015-16 v1.xls

Version 1

Summary of Inventory, is also present as a work sheet in ZV Resource Data 2015-16 v1.xls

ZV GHG inventory and methodology 2015_16.xls

N/A

Summary of scope 3 calculations. Air travel calculations appear in individual resource data spreadsheets.

ZV - Scope 3 calculations - 2015-16.xls

N/A

Annual Inventory document for Zoos Victoria

Zoos Victoria 2016 - Annual Inventory v5.1.docx

Version 5.1

PDS Zoos Victoria 2016 - Public Disclosure Summary v5.1.docx

Version 5.1

Healesville Evidence Pack

Natural gas bill 10/10/2015 - 08/12/2015, accounted for in HS resource monitoring spreadsheet

421 404 - AGL 10 Oct to 08 Dec 2015.pdf

Natural gas bill 14/04/2016 – 14/06/2016, accounted for in HS resource monitoring spreadsheet

421 404 - AGL 14 Apr to 14 Jun 2016.pdf


973 363 - AGL 10 Oct to 08 Dec 2015.pdf


973 363 - AGL 14 Apr to 14 Jun 2016.pdf

Electricity bill May 2016, accounted for in HS resource monitoring spreadsheet

1649 - RedEnergy May 2016.pdf

Electricity bill November 2015, accounted for in HS

1649 - RedEnergy November 2015.pdf

resource monitoring spreadsheet

Electricity bill May 2016, accounted for in HS resource monitoring spreadsheet


Electricity bill November 2015, accounted for in HS resource monitoring spreadsheet


Melbourne Zoo evidence Pack

Gas bill May 2016, accounted for in MZ resource monitoring spreadsheet

766 241 - EnergyAust May 2016.pdf

Gas bill Nov 2015, accounted for in MZ resource monitoring spreadsheet

766 241 - EnergyAust Nov 2015.pdf

Electricity bill May 2016, accounted for in MZ resource monitoring spreadsheet


Electricity bill November 2015, accounted for in MZ resource monitoring spreadsheet










Electricity bill October 2015, accounted for in MZ resource monitoring spreadsheet

4521 - RedEnergy October 2015.pdf

Fuel usage for all Zoos Victoria Transport Vehicles., accounted for in ZV Resource data spreadsheet

Fuel Analysis.xls

Werribee Open Range Zoo evidence pack

Electricity bill Oct 2015. Accounted for in WORZ resource monitoring spreadsheet

073 265 - Origin 22 Oct to 22 Jan 16.pdf




345 664 - Origin 22 Oct 15 to 22 Jan 16.pdf



Electricity bill May 2016, Accounted for in WORZ resource monitoring spreadsheet


Electricity bill Nov 2015. Accounted for in WORZ resource monitoring spreadsheet

6792 - RedEnergy Novemver 2015.pdf






9592 -RedEnergy May 2016.pdf


9592 -RedEnergy November 2015.pdf





SECTION 1 Audit Statement and Audit Findings Victoria NCOS... · SECTION 1 Audit Statement and...

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