MINIMUM CONTENT OF AUDIT REPORTS, SUMMARY AUDIT REPORTS OR CERTIFICATES
ANNEX IISupplementary provisions
ANNEX II MINIMUM CONTENT OF AUDIT REPORTS, SUMMARY AUDIT REPORTS OR CERTIFICATES A. Minimum content of the audit report 1. With regard to the economic operator: (a) contact details of main certified entity (company name and address, details of the designated point of contact); (b) scope of certification; (c) longitude and latitude coordinates (for farms and plantations certified as single entities); (d) area of certification (for first gathering points, or individually certified farms and plantations); (e) estimated amount of sustainable material that could be harvested annually (for agricultural and forestry supply chains); (f) estimated amount of sustainable material that could be collected annually (for waste and residue collection points); (g) list of sites under the scope of certification (name and address); (h) input/output materials (physically) handled by the certified sites – classifications must be in conformity with the requirements set out in Annex IX to Directive (EU) 2018/2001; (i) estimated amount of sustainable input material used annually (producers of the final product only); (j) estimated amount of sustainable final product that could be produced annually (producers of the final product only). 2. With regard to the certification body: (a) contact details (name and address) and logo; (b) composition of the audit team; (c) accrediting body and scope and date of accreditation. 3. With regard to the audit process: (a) date of audit; (b) audit itinerary and duration (split by duration spent on-site and remotely – where relevant); (c) scheme standards audited/certified (including version number); (d) sites audited; (e) audit method (risk assessment and sampling basis, stakeholder consultation); (f) certification of other voluntary schemes or standards; (g) GHG data type (default, NUTS2 or actual values – including information on the application of GHG emission savings factors). 4. With regard to the audit results: (a) place and date of issuance; (b) list of non-conformities identified. B. Minimum content of the summary audit report or certificate 1. With regard to the economic operator: (a) contact details of main certified entity (company name and address, details of the designated point of contact); (b) scope of certification; (c) longitude and latitude coordinates (for farms and plantations certified as single entities); (d) optional for first gathering points, points of origin, traders with storage: list of sites under the scope of certification (name and address); (e) input/output materials (physically) handled by the certified sites – classifications must be in conformity with the requirements set out in Annex IX to Directive (EU) 2018/2001 (for traders with/without storage, the type of material traded). 2. With regard to the certification body: contact details (name and address) and logo 3. With regard to the audit process: (a) date of audit; (b) scheme standards audited/certified (including version number); (c) sites audited; (d) GHG data type (default, NUTS2 or actual values – including information on the application of GHG emission savings factors). 4. With regard to the audit results: (a) the (unique) certificate number or code; (b) place and date of issuance; (c) list of non-conformities identified; (d) certificate valid from/to dates (and date certified if applicable); (e) stamp and/or signature of issuing party.