) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and

responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

facilities meeting the criteria for Bioenergy (3.2.1 Bioenergy) • All types of feedstocks are eligible, including residues, energy crops and lignocellulosic biomass such as straw, with three exceptions: - Wood