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

Canonical: https://senseible.earth/answers/verifier-checks-purchase-ledger-for-missing-fuel

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](https://senseible.earth/answers/map-expense-ledgers-to-scope-3-categories)
- [Cash diesel without GST invoice](https://senseible.earth/answers/cash-diesel-purchases-without-gst-invoice)
- [Returned fuel credit notes](https://senseible.earth/answers/credit-note-returned-fuel-emissions)

Sources: [ISO 14064-3, verification of greenhouse gas statements](https://www.iso.org), [GHG Protocol Corporate Standard](https://ghgprotocol.org/corporate-standard)

Last reviewed 2026-10-22.