Why does the verifier compare our purchase ledger with the fuel in our emissions report?

It is a completeness test. The verifier looks for fuel, gas, refrigerant or power bought during the year that never reached the inventory. Every fuel ledger entry should match a line in your workings, or carry a reason, such as stock carried forward or fuel resold.

What gets compared

• Fuel and gas purchase ledgers.
• Electricity bills paid.
• Refrigerant and gas cylinder purchases.
• Diesel bought in cash or through petty cash.

Prepare a reconciliation

Ledger quantity, opening and closing stock, quantity in the inventory, difference and reason.

Common gaps

• Cash diesel for generators.
• Fuel bought by a sister unit.
• Credit notes for returned fuel.

What Senseible does here

Senseible keeps each figure tied to its invoice, factor and method version, so a verifier can trace any number back to the document it came from.

• Map expense ledgers to Scope 3
• Cash diesel without GST invoice
• Returned fuel credit notes

Sources: ISO 14064-3, verification of greenhouse gas statements, GHG Protocol Corporate Standard

Last reviewed 2026-10-22.