MainAudit 21183 Complete

Audit-Report
MODERN GULF SOLUTIONS

Bid Bid - Oman
ISCC-Reg-21183
Scope: Collecting Point , Trader with Storage Date of Audit 31.05.2024
00 - Basic Data
00 - Certification Body
00.00.001 Name of Certification Body PT. MUTUAGUNG LESTARI
(MUTU INTERNATIONAL)
01 - Operational Unit
00.01.001 Company Name MODERN GULF SOLUTIONS
00.01.002 Street Plot no: 1B, Tawiyat, Bid Bid, Ad Dakhiliyah
00.01.003 Street Number -
00.01.004 Postal Code 613
00.01.005 Place Bid Bid
00.01.006 Country Oman
00.01.007 Geo Coordinates: Latitude in decimal degrees 23.468417
(according to WG S84 coordinate system)
00.01.008 Geo Coordinates: Longitude in decimal degrees 58.238056
(according to WG S84 coordinate system)
00.01.009 ISCC System ISCC EU
00.01.010 ISCC Contact Person 1: Salutation Mr
00.01.011 ISCC Contact Person 1: Last Name Mathias
00.01.012 ISCC Contact Person 1: First Name Vian
00.01.013 ISCC Contact Person 1: Phone +968 95340054
00.01.014 ISCC Contact Person 1: E-Mail [email protected]
00.01.015 Is there a second ISCC contact person in the No
company?
00.01.021 Contact details (e.g. email, phone) of relevant -
department within the company
00.01.022 Type of Operation/ Scope to be audited Collecting Point , Trader with Storage
00.01.023 Is the operational unit certified individually or Individually certified
audited as a part of a sample?
00.01.025 ISCC Registration Number ISCC-Reg-21183
00.01.026 Recertification no
00.01.029 Total annual turnover of the legal entity to be 69300 €
certified in Euro, including sustainable and non-
sustainable material (robust and up-to-date
evidence must be available to the auditor for the
turnover confirmation).
The exact turnover must be indicated (appropriate
rounding possible).
In case of a newly established legal entity, an
estimated turnover shall be indicated.
If the exact turnover is not disclosed, 0 (zero) shall
be entered. In such cases ISCC will charge the
fees based on the highest fee classification.
APS version 4.6.0.015f Page 01 of 14
© ISCC System Gmbh 2024
Bid Bid - Oman
ISCC-Reg-21183
00.01.031 Please provide us with your National Trade OM_CRN_CD1471700

Register Identifier. This is a requirement in order to
uniquely identify an economic operator in the Union
Database
00.01.032 Is the invoicing contact the same as the company yes

contact details above?
02 - Audit Specific Data

00.02.001 Name of lead auditor Fadli Ahmad Muntaqo
00.02.002 Name(s) of further auditors of the team n.a
00.02.003 Place of the audit On-site
00.02.004 Date of the audit 31.05.2024
00.02.005 Duration of the on-site audit, or duration of video call in case of remote audits (in hours, in digits)
(split by duration spent on-site and remotely, where relevant)
6 hours 0 hours
00.02.006 Name(s) of company representative(s) present Vian Mathias
during the audit
00.02.007 Is the operational unit using relevant service no

providers or sub-contractors?
00.02.009 What GHG option(s) are used for the outgoing Total default value
sustainable material? (ISCC PLUS: Only applicable Disaggregated default value
if the voluntary add-on "GHG Emissions" is
applied)
00.02.012 Sustainable input material(s) (according to the ISCC lists of materials)

Used cooking oil (UCO) entirely of veg. origin - not applicable
00.02.014 Raw materials with country of origin (optional for ISCC PLUS):
Oman - Used cooking oil (UCO) entirely of veg. origin
00.02.015 Sustainable output material(s) (according to the ISCC lists of materials)
Used cooking oil (UCO) entirely of veg. origin - not applicable
00.02.016 Is material claimed as "ISCC Compliant"? yes
ISCC PLUS: Claim "ISCC Compliant" is mandatory
to indicate that entire upstream supply chain is
covered by ISCC certification.
00.02.017 Are other sustainability certification system(s) with no

comparable scopes used? For ISCC EU in
particular those systems which are recognised
under RED II are relevant. This also includes
documentation requirements from countries to fulfil
sustainable fuels mandates (e.g. documentation for
the Norwegian biofuel legislation). For ISCC PLUS
in addition traceability databases for
biogas/biomethane trading (e.g. Vertogas (NL),
Green Gas (UK)), for wood-based feedstocks (e.g.
PEFC, FSC) and other voluntary schemes for
circular and/or bio-based industrial applications like
e.g. RSPO are relevant.

Bid Bid - Oman
ISCC-Reg-21183
00.02.019 Assurance level of the audit Reasonable assurance

00.02.020 Overall risk level applied during the audit (risk level High (risk level 2.0)
regarding documentation and sampling)
00.02.022 Specify major risk indicator(s) that were identified There is no major risk during audit
for the audit (in accordance with ISCC Risk
Assessment requirements – ISCC EU Document
204 “Risk Management”) and with regard to the
(non-exhaustive) list of risks as provided in ISCC
EU Document 204 “Risk Management”*
00.02.023 Tools and information sources used to determine - QMS documentation to check the mechanism
risk factor of operational procedure
- Template of Internal audit report to check the
preparation of system user
- Template of Mass balance record
- Template of Incoming bookkeeping
- List of type of ISCC material
- Desktop review/ online search to check no other
certification system applied by system user and
not blacklisted from other system certification
- Risk of intentional "production" of waste or
residues
- Risk of intentional modification of products to be
declared or claimed as waste or residues
- System updated of ISCC
00.02.024 Risk level applied regarding a flawed High (risk level 2.0)
documentation of the operational unit (i.e. risk level
for traceability).
00.02.025 Please indicate how the ISCC criteria to determine - QMS documentation to check the mechanism
the risk-level (in accordance with ISCC Risk of operational procedure
Assessment requirements – ISCC EU Document - Template of Internal audit report to check the
204 “Risk Management”) have been applied, with preparation of system user
regard to a flawed documentation of the audited - Template of Mass balance record
operational unit (i.e. risk level for traceability) as - Template of Incoming bookkeeping
indicated in the guidance in ISCC EU Document - List of type of ISCC material
204 “Risk Management” - Desktop review/ online search to check no other
residues
00.02.026 Chain of Custody option applied Mass balance

00.02.027 Are electronic traceability databases (e.g. Nabisy) no
used?
00.02.028 Are waste or residues or waste or residue-based Waste or residues

products handled, or processed, or sold and
claimed under ISCC?

Bid Bid - Oman
ISCC-Reg-21183
00.02.030 Are both waste or residues and virgin vegetable no

oils (e.g. rapeseed oil, palm oil) collected, stored,
processed or sold by the economic operator?
00.02.031 Are internal (on-site) or external (different address) yes: internal storage facilities
storage facilities (e.g. warehouses, tank terminals,
etc.) used to store sustainable material?
00.02.040 Did the auditor apply the tool of cross-checking the no

accuracy of sustainability claims in the framework
of the audit? See ISCC EU Document 201 “System
Basics” chapter 4.2.2 for further information.
03 - Collecting Point, Central Office (Group certification of Points of Origin) and

Dependent Collecting Point Sample
00.03.001 From what category of Point of Origin are waste Companies/businesses (e.g. restaurants,
and processing residues collected? industrial operations) other than refinery
(multiple choice possible)
00.03.002 If waste and residues are collected from companiesRestaurants, hotels, catering and coffee shop
or businesses, please specify the type of operation
(e.g. restaurant, animal rendering plant, waste
management company, etc.)
00.03.004 Is the collecting point registered and supervised by no

a system operated by a governmental authority,
which is recognised by ISCC as equivalent to
ensure compliance with the ISCC waste and
residue requirements?
00.03.007 What is the risk level with respect to the intentional High (risk level 2.0)
production and/or a false declaration of waste and
residues (risk that products are falsely claimed to
be waste or residues)?
00.03.008 Please indicate how the ISCC criteria to determine - QMS documentation to check the mechanism
the risk level have been applied (in accordance of operational procedure
with the general requirements and non-exhaustive - Template of Internal audit report to check the
lists of risk indicators in ISCC EU Document 204 preparation of system user
"Risk Management") - Template of Mass balance record
- Template of Incoming bookkeeping
- List of type of ISCC material
- Desktop review/ online search to check no other
residues
00.03.009 Indicate the total number of points of origin that 2 units

have signed the ISCC self-declaration during the
12-month period prior to the certification audit (at
least one signed self-declaration must be in place)

Bid Bid - Oman
ISCC-Reg-21183
00.03.010 Indicate the total number of ISCC points of origin 0 units

that are relevant for sample audits (i.e. points of
origins supplying more than 5 metric tons of
waste/residues per month and have signed the
ISCC self-declaration during the 12-month period
prior to the certification audit or public containers).
00.03.012 What is the risk level applied for the sampling of High (risk level 2.0)
points of origin with regard to the compliance of the
relevant ISCC requirements?
00.03.013 How many points of origin have been audited 0 units

based on a sample?
00.03.016 Are dependent collecting points used to collect no

sustainable material? (A list of all dependent
collecting points including address data must be
provided to ISCC.)
00.03.020 Indicate if the collecting point or any of the No mechanical treatment

dependent collecting points treat the collected
material mechanically (e.g. filtration, sedimentation)
00.03.024 Are external (different address) storage facilities no

(e.g. warehouses, tank terminals, etc.) used to
store sustainable material?
08 - Trader, Trader with storage, Logistic Center, Warehouse, and Storage Facilities
00.08.003 Is gaseous biomass (e.g. biogas or biomethane) no
handled, stored or sold as sustainable under the
ISCC certificate?
00.08.004 Please indicate the type(s) of sustainable materials Raw material

traded (only applicable for materials traded on a
"paper basis").
01 - Management System
01 - General Requirements
Number Question/Finding Conformity

Bid Bid - Oman
ISCC-Reg-21183
01.01.001 Is the management system appropriate with respect to type, complexity and volume of the
operations and takes risk factors into account?
Management system appropriate with respect to type, complexity and volume of the yes
operations and takes risk factors is into account:
The QMS consists of volume 1 and volume 2 document which are :
QMS Volume-1 (MAGP-UCO-1001). It consists of:
1. General Requirement
2. Management Responsibility
3. Resources Management
4. Product Realization
5. Measurement, Analysis and Improvement QMS Volume-2 (MAGP-UCO-1001
6. Document Control (MAGP-UCO-1102)
7. Non-conformities and Corrective & Preventive action (MAGP-UCO-1207)
8. Process and Improvement (MAGP-UCO-1304)
9. Traceability, Mass Balance and GHG were available on Mass Balance Procedure
(MAGP-UCO-14011)
There are three critical control point were established subject to document control,
records and work order creation. According to interview with manager operational, he can
demonstrated their quality management system. The system user are applied ISCC
required documents for example sustainability declaration, self declaration etc.
01.01.002 Have relevant information and documents been distributed to the competent employees,
storage facilities and service providers, subcontractors, customers and other relevant
parties?
Relevant information and documents have been distributed through the training dated on yes
10.05.2024
01.01.003 Have employees been appointed who are responsible for the implementation, verification,
development and updating of the ISCC requirements at all critical control points?
Based on organization chart review and interview with system user representative, there yes
is no change on the person assigned for being responsible for the implementation,
verification, development and updating of the ISCC requirements at all critical control
points.
Organization chart and Job Desk were available on QMS Vol 1 (Chairman, Managing
Director, Yard Supervisor, Sales Executive Area manager, manager operation, Collecting
in Charge, Maintenance in Charge and Driver.
According to job description and interview, managing director is responsible for whole of
implementation, verification, development and updating of the ISCC requirements.
01.01.004 Did trainings take place appropriate to the needs of the employees at critical control
points?
Training was conducted on 10 May 2024 conducted by the Director with training record is yes
sighted by auditor.
01.01.005 Has an internal audit/inspection/risk assessment regarding the implementation of all

relevant ISCC requirements taken place, i.e. focussing on the internal processes on the
risk of non-conformity with ISCC requirements (relevant service providers and
subcontractors have to be taken into account)?
The last internal audit was conducted on 10 May 2024. There is no nonconformity findings yes
found during the audit, however improvement is required on up dated documentation.
01.01.006 If required, have corrective and/or preventive measures been established?


Bid Bid - Oman
ISCC-Reg-21183
01.01.007 Was the internal audit report reviewed by the organization’s management?
The review was conducted after the internal audit on same date.
01.01.008 Are the internal processes documented appropriately?

The internal processes are documented appropriately.. yes
- Material flow chart is clearly describe the handling process of incoming and outgoing
material.
- Main product is used cooking oil (UCO) entirely of veg. origin.
- There is an organization chart available including job description.
- Mass balance template is available
- Template of Self-Declaration is available
- Template of Sustainability declaration is available
01.01.009 Are sufficient procedure descriptions with respect to sustainability requirements available
for all critical control points?
Sufficient procedure descriptions with respect to sustainability requirements available for yes
all critical control points are available.
The QMS consists of volume 1 and volume 2 document which are :

QMS Volume-1 (MAGP-UCO-1001). It consists of:
1. General Requirement
2. Management Responsibility
3. Resources Management
4. Product Realization
5. Measurement, Analysis and Improvement QMS Volume-2 (MAGP-UCO-1001
6. Document Control (MAGP-UCO-1102)
7. Non-conformities and Corrective & Preventive action (MAGP-UCO-1207)
8. Process and Improvement (MAGP-UCO-1304)
9. Traceability, Mass Balance and GHG were available on Mass Balance Procedure
(MAGP-UCO-14011)
01.01.010 Is the technical equipment and infrastructure available and in operation for the critical
control points?
There is no transaction yet. yes
Based on the explanation system user will use weight bridge which have certificate
calibration to make sure the quantity.
01.01.011 Are all necessary documents, records, reports, information and data according to ISCC
EU Document 203 “Traceability and Chain of Custody” available and accessible (please
see list under Evidence/Documents)?
All necessary documents, records, reports, information and data according to ISCC EU yes
Document 203 "Traceability and Chain of Custody" are available and accessible :
1. Commercial Registration from Oman government No. 1471700 registration on

27.02.2023 expired on 27.02.2027 and placed of activity permit no. 46023298 issued on
03 April 2024 and expired on 02 April 2025.
2. Layout plan is available with 4 tanks storage facility with total 170 mt, 50 unit of IBC
tank with capacity is 50 mt
3. The template of weigh bridge tickets, delivery notes, bill of lading, sustainability
declaration/Proof of Sustainability or other documents for incoming and outgoing
sustainable material were sighted during audit.

Bid Bid - Oman
ISCC-Reg-21183
4. Tempalte of reporting on opening and closing stock for incoming and outgoing
sustainable material were available on mass balance and output/export details from main
yard, total collected UCO.
5. No relevant contractors, service provider (e.q. warehouse and dependent collecting

point). Whole warehouse activities are operated by system user.
6. Report and action plan of the previous external audit: N.A

7. Template of mass balance calculation both collecting point and trader are available.
8. The system user applies desegregated default value and TDV
9. Written commitment by the management to comply with the requirement of the ISCC
system are available on QMS Volume 1 clause 5.3 Quality Policy.
01.01.012 Are all necessary documents, records, reports, information and data according to ISCC
EU Document 203 “Traceability and Chain of Custody” kept for at least five years or
longer if required by the relevant national authority?
Retention period is ruled under QMS Vol 2 Rev 1 Feb 28, 2019 clause 6.4 all necessary yes
document : retention period all document of QMS (document, records, report and
information) will be retained for 10 years and adhere to ISCC guidelines for time to time
01.01.013 Did the risk assessment regarding a flawed documentation of the audited site take place
based on the documents, reports, information and data according to ISCC Document 203
"Traceability and Chain of Custody" as well as the certification history?
Based on the ISCC docs, the system user which handle UCO material shall be High risk yes
(2.0).
01.01.015 Is it ensured that no hopping between certification schemes is performed with the
intention to cover or conceal violations of other certification schemes?
System user only uses one certification scheme (ISCC) and there is no other certification yes
scheme applied.
01.01.016 Is it ensured that the operational unit is not suspended or excluded by another certification
system at the date of the audit?
The auditor has checked that the system user did not in situation blacklisted by another yes
certification system recognized by the European Commission in the framework of the
RED II.
01.01.017 Are documents and information treated as confidential and is it ensured that they are not
made accessible to third parties?
Based on interview with the management representative, any information request by other yes
need an approval from the Director . It is also ruled under company procedure QMS vol 2
document control (MAGP-UCO-1102).
01.01.018 Did the system user submit to ISCC the reporting template as provided by ISCC on the
amounts of sustainable raw materials and/or final biofuels/bioliquid/biomass fuel certified
in the previous calendar year? (Note: Only applicable for Farms/Plantations, Forest
Sourcing Areas, Points of Origin, First Gathering Points, Central Offices, Collecting
Points and Processing Units, producing final biofuel/bioliquid/biomass fuel. This reporting
is part of a report that ISCC must send annually to the European Commission. See ISCC
EU Document 102 “Governance” for further information)
N.A. yes

Bid Bid - Oman
ISCC-Reg-21183
01.01.019 Is it ensured that the reporting template contained complete and truthful information?
(Note: Only applicable for Farms/Plantations, Points of Origin, First Gathering Points,
Central Offices, Collecting Points and Processing Units, producing final
biofuel/bioliquid/biomass fuel.)
N.A. yes
01.01.020 Are the current ISCC Terms of Use available?
The update term of use version 10 March 2023 has been singed on 10 May 2024 signed yes
by the company chairman.
01.01.021 Is a signed statement from an eligible and high-level member of the staff available
confirming awareness that multiple accounting is not allowed?
There is a signed statement from the Director that multiple accounting is not allowed. The yes
statement document is provided to auditor during the audit.
01.01.022 Are the relevant personnel aware of the ISCC System Updates and that they must
consider the content and initiate necessary action upon request?
ISCC system updates awareness has included through training and was conducted on yes
10 May 2024 conducted by the Director with training record is sighted by auditor.
01.01.023 Applicable for audits conducted with reasonable assurance: Are risk control measures
established for all critical control points to mitigate risks for relevant ISCC requirements
(i.e. to reduce the probability and/or negative consequences associated with the
respective risk)?
According to the quality management system organization chart and job responsibilities yes
the risk control measures are established for all critical control points to mitigate risks for
relevant ISCC requirements.
01.01.024 Applicable for audits conducted with reasonable assurance: Are the internal processes
and risk control measures adequately designed to address the respective risks?
According to the quality management system organization chart and job responsibilities. yes
The internal processes and risk control are measures adequately designed to address the
respective risks
01.01.025 Applicable for audits conducted with reasonable assurance: Have the internal processes
and control measures been effectively implemented?
According to the quality management system organization chart and job responsibilities. yes
The internal processes and control measures have been effectively implemented
03 - Collecting Point and Central Office (Group certification of Points of Origin) -

Additional Requirements
01.03.001 Is an up-to-date list of all ISCC compliant points of origin which includes the indicative
amount of material each point of origin can supply to the collecting point or central office
available and accessible?
Due to initial assessment. So there is no transaction. However system user already yes
shown the restaurant already signed self declaration with total 2
01.03.002 Have all points of origin been registered in the Union database?
Due to initial assessment. So there is no transaction. yes
01.03.004 Is it ensured that points of origin supplying more than 5 metric tons of waste or residues
per month (or more than 60 metric tons per year on a rolling basis) can be clearly
identified?

Bid Bid - Oman
ISCC-Reg-21183
01.03.006 Are ISCC self-declarations of all ISCC compliant points of origin available, completed and
signed by the point of origin?
shown the restaurant already signed self declaration.
01.03.007 Did a risk assessment take place with respect to the intentional production and/or a false
declaration of waste and residues (risk that products are falsely claimed to be waste or
residues)?
Based on the ISCC docs, system user handling waste/residues from processing of animal yes
or vegetable oils / soapstock, food waste, POME oil, brown grease/grease trap fat,
sewage sludge and/or UCO need to be conducted under high risk level.
01.03.008 Has the sample size been calculated correctly, i.e. has a sufficient number of points of
origin been selected for the external audit to verify compliance with the respective ISCC
sustainability requirements?
N.A. yes
Due to initial assessment. So there is no transaction.
01.03.009 Are the points of origin selected for the sample audit representative of the whole supply
base?
N.A. yes
01.03.010 If a sample of points of origin has been audited, have all points of origin from the sample
been audited positively?
N.A. yes
01.03.017 Is a list of all external storage facilities used available and accessible?
N.A. yes
system user do not use external storage.
01.03.018 Were all external storage facilities audited positively?

N.A. yes
01.03.020 Are individual mass balances kept for each external storage facility?
N.A. yes
02 - Traceability
02.01.001 Is it ensured that the list of suppliers and recipients of sustainable materials contains
relevant information?

Bid Bid - Oman
ISCC-Reg-21183
02.01.002 Does the information and quantities from weighbridge tickets, delivery notes, sustainability
declarations or proofs of sustainability of the incoming and outgoing sustainable material
match with the information from the reporting system of the company?

02.01.003 Are the quantities of the incoming and outgoing deliveries of sustainable material
consistent with the amounts stated in the contracts related to those deliveries? Do they
fulfil the sustainability characteristics fixed in the contracts (e.g. on EU RED II or ISCC
Compliance, type of chain of custody)?

02.01.004 Are all deliveries of incoming sustainable material covered by a valid certificate of the
supplier?
02.01.006 Do the delivery notes, sustainability declarations or proofs of sustainability for incoming
and outgoing sustainable material comply with the ISCC requirements and is the
information consistent with information in the reporting system?

02.01.007 Is it ensured that incoming and outgoing deliveries of sustainable material are covered by
the validity period of the operational units’ certificate?
02.01.008 Is it ensured that for one batch of sustainable material not more than one sustainability
declaration or proof of sustainability was issued?
02.01.011 Are the data entries in the Union database accurate and consistent with the audited data?
02.01.015 Is it ensured that all suppliers of wastes and/or residues or waste/residue based products
are certified, and that the certification scheme is accepted by ISCC for deliveries of
waste/residue based material?

02.01.017 Is it ensured that ISCC related logos and claims are correctly applied by the System
User?
02.01.023 Applicable for audits conducted with reasonable assurance: Is it ensured that sufficient
data has been gathered and investigated during the audit to obtain a reasonable level of
assurance regarding traceability requirements?
03 - Collecting Point and Central Office - Additional Requirements

02.03.001 Is it ensured that the material collected is eligible for certification as a waste or residue
raw material under ISCC?
The material will collect and sell as sustainable is Used Cooking Oil entirely of vegetable yes
origin and it is listed under most update ISCC list material.
02.03.002 Is it ensured that sustainable waste/residue material is only collected from points of origin
which have completed and signed the appropriate self-declaration?
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ISCC-Reg-21183
02.03.003 Did the verification of the existence of the ISCC compliant points of origins that have
signed the self-declaration take place on a sample basis prior the audit?
02.03.004 For material collected from categories of point of origin other than processing units: Has
the system user checked the plausibility of the overall amounts of each waste or residue
raw material collected from the points of origin?

02.03.005 For material collected from processing units acting as point of origin: Has the system user
checked the plausibility of the collected amounts of material for each delivery?
02.03.006 Is it ensured that the material is classified/declared correctly and truly?
03 - Mass Balance
03.01.001 Is it ensured that all relevant documentation is available and accessible for the verification
of the mass balance?
03.01.002 Is it ensured that a timeframe of maximum three months is kept for the mass balance
period (for all economic operators except producers and first gathering points of
agricultural or forest biomass)?

03.01.004 Are there no gaps between the mass balance periods?
03.01.005 Are the start and end dates of the mass balance periods clearly documented?
03.01.006 Are the mass balances kept strictly site specific?
03.01.007 Were the mass balances calculated correctly?
03.01.008 For mass balance for gas and gaseous fuels injected in the grid: Is it ensured that there
were no deficits in the mass balance within the mass balance periods?
03.01.009 Are separate mass balances in place for materials, intermediate products or fuels that
cannot be considered being part of a mixture?
03.01.010 In case materials are kept together in a mass balance they belong to the same product
group: Do the materials fulfil the conditions so that they can be considered belonging to
the same product group?

03.01.011 Was the credit for sustainable material that may be transferred into the next mass balance
period calculated correctly?
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ISCC-Reg-21183
03.01.012 If credits were available at the end of a mass balance period was the credit transfer into
the next mass balance period done correctly?
03.01.013 In case of a gap of certification periods of up to three months: If credits were available at
the end of the last mass balance of the previous certification period, was the credit
transfer into the first mass balance of the next certification period done correctly?

03.01.014 Is the quantity of output material declared as sustainable since the previous audit
available and consistent?
03.01.017 Is it ensured that different raw materials are kept separately in the mass balance?
System user will only collect one material Used Cooking Oil entirely of vegetable origin yes
03.01.019 Is it ensured that the mass balance enables sustainability characteristics to be identified
and uniquely assigned to individual (incoming and outgoing) batches?
03.01.020 Was the assignment of sustainability characteristics to outgoing batches of material done
correctly?
03.01.021 In case biofuels, bioliquids or biomass fuels are blended with fossil fuels, is it ensured that
the amount of sustainable material assigned to the blend corresponds with the physical
share of the bio-based fuel in the blend?
n.a. yes
System just will handle raw material.
03.01.022 In case batches of sustainable fuels were delivered to an uncertified economic operator,
did the material booked out of the mass balance correspond to the physical nature of the
material delivered?
n.a. yes
03.01.023 In case batches of sustainable fuels were used to comply with an obligation placed on a
fuel supplier in a member state, were those batches booked out of the mass balance
(applicable for the quota obliged fuel supplier in a EU Member State)?
n.a. yes
03.01.024 In case of a transfer of sustainability characteristics from biomethane to Bio-LNG on a

mass balance basis, were plausible conversion factors and GHG emissions considered
that would have occurred in case of a liquefaction? (Note: applicable for Bio-LNG plants
or LNG-Terminals).
n.a. yes
03.01.026 Is it ensured that sustainable material was physically received at the site for which the
mass balance is kept?

Bid Bid - Oman
ISCC-Reg-21183
03.01.027 Is it ensured that no multiple accounting of sustainable material occurs (i.e. selling
incoming sustainable material more than once with the same sustainability
characteristics)?

03.01.032 Applicable for audits conducted with reasonable assurance: Is it ensured that sufficient
data has been gathered and investigated during the audit to obtain a reasonable level of
assurance regarding mass balance requirements?
05 - Greenhouse Gas Emissions

02 - First Gathering Point, Central Office and Collecting Point Requirements
05.02.001 In case company applied total default values for products: Is application of the total
default value in line with the REDII and ISCC requirements?
The raw material applied TDV and DDV is UCO entirely of veg origin and based on RED yes
II document and ISCC system, it is allowed to apply TDV and DDV for UCO entirely of
vegetable origin.
05.02.002 In case company applied disaggregated default values for products: Is application of the
disaggregated default values in line with the REDII and ISCC requirements?
The raw material applied TDV and DDV is UCO entirely of veg origin and based on RED yes
II document and ISCC system, it is allowed to apply TDV and DDV for UCO entirely of
vegetable origin.
03 - Trader, Trader with Storage, Storage Facilities, Final Product Refinement and
Logistic Centre Requirements
05.03.001 Do the GHG information on the incoming and outgoing sustainability declarations
correspond?
05.03.004 Has no aggregation of different GHG values for incoming materials taken place within the
bookkeeping, even if the raw material is of the same kind and from the same origin?
Client (Place, Date, Signature) Auditor (Place, Date, Signature)

By signing the Client confirms that the
ISCC terms of use are accepted
GHG Auditor/Expert (Place, Date, Signature)

(in case of indiviual calculation)


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Audit-Report

MODERN GULF SOLUTIONS

00.01.031 Please provide us with your National Trade OM_CRN_CD1471700

00.01.032 Is the invoicing contact the same as the company yes

02 - Audit Specific Data

00.02.007 Is the operational unit using relevant service no

00.02.012 Sustainable input material(s) (according to the ISCC lists of materials)

00.02.017 Are other sustainability certification system(s) with no

APS version 4.6.0.015f Page 02 of 14

00.02.019 Assurance level of the audit Reasonable assurance

00.02.026 Chain of Custody option applied Mass balance

00.02.028 Are waste or residues or waste or residue-based Waste or residues

APS version 4.6.0.015f Page 03 of 14

00.02.030 Are both waste or residues and virgin vegetable no

00.02.040 Did the auditor apply the tool of cross-checking the no

03 - Collecting Point, Central Office (Group certification of Points of Origin) and

00.03.004 Is the collecting point registered and supervised by no

00.03.009 Indicate the total number of points of origin that 2 units

APS version 4.6.0.015f Page 04 of 14

00.03.010 Indicate the total number of ISCC points of origin 0 units

00.03.013 How many points of origin have been audited 0 units

00.03.016 Are dependent collecting points used to collect no

00.03.020 Indicate if the collecting point or any of the No mechanical treatment

00.03.024 Are external (different address) storage facilities no

00.08.004 Please indicate the type(s) of sustainable materials Raw material

APS version 4.6.0.015f Page 05 of 14

01.01.005 Has an internal audit/inspection/risk assessment regarding the implementation of all

01.01.006 If required, have corrective and/or preventive measures been established?

APS version 4.6.0.015f Page 06 of 14

01.01.008 Are the internal processes documented appropriately?

The QMS consists of volume 1 and volume 2 document which are :

1. Commercial Registration from Oman government No. 1471700 registration on

APS version 4.6.0.015f Page 07 of 14

5. No relevant contractors, service provider (e.q. warehouse and dependent collecting

6. Report and action plan of the previous external audit: N.A

APS version 4.6.0.015f Page 08 of 14

03 - Collecting Point and Central Office (Group certification of Points of Origin) -

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction.

Due to initial assessment. So there is no transaction.

Due to initial assessment. So there is no transaction.

system user do not use external storage.

01.03.018 Were all external storage facilities audited positively?

system user do not use external storage.

system user do not use external storage.

APS version 4.6.0.015f Page 10 of 14

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

03 - Collecting Point and Central Office - Additional Requirements

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

Due to initial assessment. So there is no transaction. yes

System just will handle raw material.

System just will handle raw material.

System just will handle raw material.