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Roundtable on Sustainable Palm Oil

Supply Chain Certification Report Report no.: SCCS-16022

Assessment against RSPO Supply Chain Certification Systems, November 2014

Name of client : Ghana Oil Palm Development Company Ltd

GOPDC Refinery

Head Office & location of object :

• Refinery : Kwae near Kade, Kwaebibirem District, Eastern Region, Republic of Ghana

• Tema Tank Farm : Plot MS3, Main Harbour Road, Tema, Republic of Ghana

Date of assessment : March 14-15, 2016

Report prepared by: Hendra Fachrurozy

(RSPO SCCS Lead Auditor)

Certification decision by:

I Nyoman Susila (Head of Certification Body PT TUV Rheinland Indone sia)

Certification Body: PT TUV Rheinland Indonesia

Menara Karya 10th Floor, Jl. H.R Rasuna Said Block X-5 Kav.1-2,

Jakarta 12950 Indonesia, Tel: +62 21 57944579 Fax: +62 21 57944575

www.tuv.com/id

TABLE OF CONTENTS

1.0 SCOPE OF SUPPLY CHAIN CERTIFICATION ASSESSMENT .................................. 3

1.1 Executive Summary and Scope of Audit ............................................................................................. 3 1.2 Certification Details .............................................................................................................................. 3 1.3 Organisational Information / Contact Person ....................................................................................... 3 1.4 Actual received and sold volumes. ..................................................................................................... 4 1.5 Summary of Previous Assessment ...................................................................................................... 4

2.0 ASSESSMENT PROCESS ........................................................................................... 5

2.1 Certification Body ................................................................................................................................. 5 2.2 Qualifications of Lead Assessor and Assessment Team .................................................................... 5 2.3 Assessment Methodology & Agenda ................................................................................................... 5

3.0 ASSESSMENT FINDINGS ............................................................................................ 7

3.1 Description of Supply Chain Management System ............................................................................. 7 3.2 Status of Previously Identified Non-conformities ............................................................................... 15 3.3 Identified Non-conformances against RSPO SCCS Requirements, Corrective Actions Taken and

Auditors Conclusions ......................................................................................................................... 15 3.4 Conclusion and Approval for RSPO Supply Chain Certification ....................................................... 16

4.0 CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INTERNA L

RESPONSIBILITY .................................... .................................................................. 17

4.1 Date of Next Surveillance Visit ........................................................................................................... 17 4.2 Acknowledgements of Internal Responsibility and Formal Sign-Off by Client .................................. 17

APPENDICES ................................................................................................................... 18

Appendix 1: Details of Supply Chain Certification Certificate .................................................................. 18 Appendix 2: List of Abbreviations ............................................................................................................. 20 Appendix 3 : Observations and Opportunities for Improvement .............................................................. 20 Appendix 4 : List of supplier and buyer .................................................................................................... 20 Appendix 5 : List of Certified Customer ................................................................................................... 21

RSPO SCCS Main Assessment Report

- GOPDC Refinery – Eastern Region, Ghana -

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1.0 SCOPE OF SUPPLY CHAIN CERTIFICATION ASSESSMENT

1.1 Executive Summary and Scope of Audit Ghana Oil Palm Development Company Ltd (GOPDC Ltd) Refinery is foreign investment company under SIAT group, the refinery established to process of palm oil and their derivatives product. GOPDC refinery produce Palm Kernel Oil (PKO), pellet, RBD (Refine Bleaching Deodorant) Palm Oil, PFAD (Palm Fatty Acid Distillate), Olein, and Stearin where include of cooking oil under “King” brand.

The operations of GOPDC Refinery (include of Tema Tank Farm) were assessed against the RSPO Supply Chain Certification Systems (SCCS) document (November 2014). The scope of the Supply Chain Certification System assessment covers purchasing and processing of RSPO Certified Sustainable Crude Palm Oil (CPO), Palm Kernel (PK) and Crude Palm Kernel Oil (PKO), sales of Crude Palm Kernel Oil (PKO), pellet, RBD Palm Oil, PFAD, RBD Palm Olein and RBD Palm Stearin and storage of all products using Mass Balance system. This is not a multi-site certification.

Table 1. The volume of palm oil product was produced by GOPDC Refinery in year 2015 and projection of product sold for year 2016 (include by Tema Tank Farm).

Product Type Production for year 2015

Projection of product sold for year 2016

Production for year 2015 as

certified prod-uct

Projection of certified prod-

uct sold for year 2016

Crude Palm Kernel Oil (PKO) 2,117.80 2,600.00 0.00 1,820.00

Pellet 2,729.57 2,500.00 0.00 1,750.00

RBD Palm Oil 21,677.95 100.00 0.00 70.00

PFAD 898.40 1,200.00 0.00 653.00

RBD Palm Olein 15,578.10 19,582.00 0.00 10,655.00

RBD Palm Stearin 6,316.68 8,798.00 0.00 4,788.00

The main assessment was carried out on March 14-15, 2016 and a total of 1 (one) non-conformities were found during assessment.

1.2 Certification Details The details of RSPO Supply Chain certification of GOPDC Refinery are as per the table below Table 2. RSPO Supply Chain Certification details of GO PDC Refinery

Refer to Appendix 1 for further details of the RSPO Supply Chain certificate.

1.3 Organizational Information / Contact Person

Contacts details of the company are as follows:

RSPO Membership no.: 1-0005-04-000-00 on behalf SIAT SA

RSPO Supply Chain Certificate no.: 824 503 16022

Date of RSPO Supply Chain certificate & validity:

2016-04-14 until 2021-04-13



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1.4 Actual received and sold volumes.

Table 3: Records of Certified Material Received/ Purchased year 2015

Supplier RSPO Certificate

Number Product UTZ Number Volume (MT)

Status / Model SC

GOPDC POM* 824 502 15027 CPO PO1000000493 20,487.88 MB

GOPDC POM* 824 502 15027 PK PO1000000493 5,289.56 MB

Total 25,777.44

Note: *). Transaction product not sales but transfer

Table 4: Records of Certified Palm Oil Product Sold year 2015

Buyer RSPO Certificate

Number Product UTZ Number Volume (MT)

Status / Model

SC - - - - -

Total -

Note: -

1.5 Summary of Previous Assessment

This is main assessment so that there are not information’s finding related to the fulfillment of the RSPO SCCS re-

quirement November 2014.

Company Name: Ghana Oil Palm Development Company Limite d

Address: Head Office : Kwae near Kade, Kwaebibirem District, Eastern Region, Ghana

Refinery : Kwae near Kade, Kwaebibirem District, Eastern Region, Ghana

Tema Tank Farm : Plot MS3, Main Harbour Road, Tema, Ghana

Contact Person:

Mr Gopi Kumar & Mr Florent Robert

Telephone / Fax: +233 (0) 24 4330090 / +233 (0) 24 4330084

Email: [email protected]



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2.0 ASSESSMENT PROCESS

2.1 Certification Body PT TUV Rheinland Indonesia is member of Group TÜV Rheinland Group, a global leader in independent test-ing and assessment services. The TÜV Rheinland Group was established in 1872 with offices located in over 490 locations in 62 countries on all five continents. PT TUV Rheinland Indonesia offers certification for a wide range of management systems according to established international standards including ISO 9001, ISO 14001, OHSAS 18001, SA 8000, RSPO (RSPO-ACC-013 dated on June 06, 2014), ISPO (LS-P&K-005-ISPO dated on May 10, 2012), SFM (mandatory and voluntary), as well as CDM Validations and Verifications. PT TUV Rhein-land Indonesia’s office is located in Jakarta, Indonesia.

2.2 Qualifications of Lead Assessor and Assessment Team

Name Position Qualifications / Experience

Hendra Fachrurozy Auditor

Education: Bachelors Degree in Forestry - Bogor Agriculture Institute. Indonesia, (1995 to 2000).

Trainings attended : ISO 9001:2008 lead auditor course - Neville Clark (2011); ISO 14001:2004 lead auditor course – TUV Rheinland Indonesia (2011); SMK3 auditor course – Department of Manpower and Transmigration of The Republic of Indonesia (2009); Sustainable Forest Management (SFM) - Forest Stewardship Council (FSC) system training; Chain of Custody training for FSC Sys-tem; Sustainable Forest Management (SFM) – Forestry Education and Training Centre (2010); Timber Legality of Verification – Forestry Educa-tion and Training Centre (2010); RSPO Lead Audi-tor Course – Pro Forest & Wild Asia (2011); SCCS RSPO by David Ogg Consulting (September 2012).

Working experience: Experienced as Junior Con-sultant at PT Surveyor Indonesia (2002 s/d 2010), assessor for SFM –mandatory (PHPL & PHTL), assessor for industry performance assessment (IPHHK)-mandatory, auditor for Timber Legality of Verification and CoC, auditor for SMK3, auditor for QMS and EMS and auditor for ISPO, RSPO & SCCS at TUV Rheinland Indonesia.

2.3 Assessment Methodology & Agenda

The supply chain certification main assessment was conducted on March 14-15, 2016 as per audit plan below. The assessment was carried out in accordance with TUV Rheinland Indonesia’s RSPO audit procedure as well as the RSPO Supply Chain Certification Systems document.

An on-site assessment was conducted and the assessment team carried out field and document assessments of compliance to RSPO Supply Chain Certification System requirements.

The company proposed the correction and corrective action for all identified non conformities raised to the cer-tification body 15 days after the closing meeting. Verification of closure of non-conformances was conducted through document checked 4 weeks after the closing meeting of the main assessment. The main assessment agenda is as explained below:



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Date Location/ Main sites Main activities

March 14, 2016 GOPDC Refinery

Opening Meeting Company Profile and explain of audit plan; Document verification relate of documentation system, purchasing and good in, outsourcing activities, sales and good out, registration of transaction, training, record keeping, claims, complaints, management review, pro-cessing, mass balance system, conversion ratio and yield scheme. Lunch and break Refinery tour : - Dispatch product - Product processing - Sales document - Weighbridge - Receipt material

March 15, 2016 Tema tank farm Travelling from GOPDC refinery to Tema tank farm Verification document Interview with Tema tank supervisor Visit field to storage tank Interview with diriver truck Closing meeting



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3.0 ASSESSMENT FINDINGS

3.1 Description of Supply Chain Management System

GOPDC refinery is a company under SIAT Group, located in Eastern Region – Republic of Ghana which has main activities i.e., refinery palm oil and palm kernel. GOPDC produce RBD oil, PFAD, Olein, Stearin, PKO and PKC (pellet).

GOPDC refinery material uses CPO and Palm Kernel (PK) which are supplied by palm oil mill under GOPDC too (transfer by pipes and integration of industry between mill and refinery) and purchases from other suppliers.

Main assessment it was verified that the refinery has been produced refinery product as explained in section 1.1 above to supply for several buyers which claimed as “non-certified” as because company has been have own RSPO SCC certificate. All production process was conducted internally; company has outsourcing pro-cess for final product transport to buyers.

The operations of GOPDC refinery were assessed against Module C (Mass Balance) of the RSPO Supply Chain model.

The following is a description of the company’s supply chain management system according to the RSPO SCCS requirements, including status of compliance of the company and their outsourced third parties to RSPO SCCS requirements:

Section 1: 5. General Chain of Custody System Requirem ents for the Supply Chain

5.1 Applicability of the General Chain of Custody Syst em Requirements for the supply chain Findings:

Based on verification of document and field visit that the company has got legal ownership and physically handles oil palm product at location under their control include of Tema Tank Farm and transport activities from refinery to buyer and Tema to buyer. The scope of certification was not included processing aids.

The company not selling RSPO certified product year 2015 and 2016 (till February) so that it has not been identified the status of buyers as trader or distributor or real buyer/manufacture in order of RSPO certified product transaction. The company has a procedure to identify buyer as trader and distributor as require of first selling transaction step. If any, there are potential buyer as trader and distributor so that they shall li-cense from RSPO.

GOPDC is RSPO member under SIAT SA with membership number 1-0005-04-000-00. Whereas, member ID on behalf GOPDC refinery on eTrace is RSPO_PO1000002387 since 14 May 2015 and category as re-finery.

Compliance status : Full Compliance 5.2 Supply Chain Model Findings:

Management GOPDC still has commitment to implement RSPO SCCS with supply chain model is Mass Balance system ( Module C) due to the nature of incoming material from company’s supplier are Mass Balance and company’s production facilities are not sufficient enough to implement others supply chain model. GOPDC POM is CPO & PK certified supplier from GOPDC refinery with supply chain model is Mass Balance (MB). Whereas, other suppliers has not been implemented RSPO certification system.

Compliance status : Full Compliance

5.3 Documented procedures



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Findings:

The company has created the documented procedure such as flow process, standard operational procedure to fulfil the requirements of RSPO SCCS systems, some of the documentation are : 1. SOP of RSPO supply chain certification system responsibilities (revision 01) dated on 02 March 2016; 2. SOP internal audit of RSPO SCCS standard (revision 01) dated on 25 February 2016; 3. SOP management review (revision 02) dated on 25 February 2016; 4. SOP stakeholder complaint (revision 01) dated on 05 March 2016; 5. SOP approving RSPO certified suppliers and handling non-conforming products (revision 01) dated 04

March 2016); 6. SOP mass balance supply chain system (revision 02) dated on 14 March 2016; 7. SOP weighbridge (TS-MILL-SOP-001) dated on 25 February 2016; 8. SOP conversion rate testing and calculation (TS-MILL/SOP/012) dated on 14 March 2016; 9. Control of records procedure (FS-SOP-02) dated on 25 February 2016.

However, two SOPs were not completed as appropriate with RSPO SCCS requirements are: 1). SOP mass balance supply chain system rev.02 on article 4.c has not covered the export transaction because invoice and waybill not include on export document and 2). SOP approving RSPO certified supplier and handling non-conforming product rev.01 on step 2 has not covered that the company will inform to CB if any new con-tractor used for the transporting of RSPO certified materials/products on the next audit. It was raised as non-conformity (NCR No. 2016-01 of 01 ).

The company keep record and document of purchase, process and sell by completely such as :

1. Incoming material : from internal is crude oil request form and quantity of CPO transferred to refinery and from external are waybill or weighbridge ticket from supplier and weighbridge ticket from GOPDC refin-ery.

2. Process: CPO stock monthly, PKO stock sheet monthly, refinery daily production report and refinery da-ta collection sheet.

3. Sell: contract, purchase order, invoice, and waybill.

Training/awareness training about RSPO SCCS has carried out on 8 March 2016 by third party (QSHE) company where training record and document was available.

The name of the person having overall responsibility for and authority over the implementation of these re-quirements and compliance with all applicable requirements is Technical Director (TD). The management assigned Technical Director as RSPO SCCS management representative or overall responsibility for imple-mentation of the SCCS through SOP of RSPO supply chain certification system responsibilities (revision 01) dated on 02 March 2016 signed by Chief Operational Officer. During the audit time, Mr. Gopi Kumar (Tech-nical Director) has good knowledge and able to demonstrate awareness of the facility’s procedures.

Compliance status: Non Compliance

NCR No. 2016 -01 of 04

There are two SOPs not complete as appropriate with RSPO SCCS requirement are :

1. SOP mass balance supply chain system rev.02 on article 4.c has not covered the export transaction because invoice and waybill not include on export document and

2. SOP approving RSPO certified supplier and handling non-conforming product rev.01 on step 2 has not covered that the company will inform to CB if any new contractor used for the transporting of RSPO cer-tified materials/products on the next audit.

5.4. Purchasing and goods in

Findings:

GOPDC refinery has a mechanism to receiving material (RSPO certified and non-certified) i.e. SOP mass balance supply chain system (revision 02) dated 14 March 2016 point 2 and SOP approving RSPO certified suppliers and handling non-conforming products (revision 01) dated 04 March 2016 step 5.

Based on SOP approving RSPO certified suppliers and handling non-conforming products (revision 01) dat-ed 04 March 2016 step 1 that the contract mention are the status of RSPO certification of the supplier (in-



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clude of mass balance model). If raw material from GOPDC POM that there are mass balance model on crude oil request form. During audit, the company has documentation (draft/sample) of certified purchasing (external supplier) or certified transfer request (internal) with mass balance model.

Based on SOP mass balance supply chain system (revision 02) dated on 14 March 2016 section 2.1.b that the company shall ensuring product are verified as being RSPO certified from external supplier with mecha-nism are : • The weighbridge clerk is informed by the Technical Director of incoming RSPO certified material so he

can do the appropriate checks • On reception of RSPO certified products, the weighbridge clerk should collect a delivery note and sup-

plier waybill and weighing ticket from the transporter. These documents are then given to the sales clerk for filing.

• The sales clerk and Technical Director verify that the supplier delivery note contains the following infor-mation appropriate with contract or purchase order before unloading of RSPO certified products is au-thorized are name of product including the applicable supply chain model, the quantity of the product de-livered and the name of the seller

• The Technical Director confirm of the purchase announcement from client’s shipping announcement on the RSPO IT platform

If receive of material from internal that all certified status so that Technical Director ensuring information of certified on transfer request form available. Transfer material from internal source (GOPDC POM) not trans-action on eTrace.

The company has mechanism to ensure the validity of the Supply Chain Certification of suppliers and will be checked via the list of RSPO Supply Chain Certified facilities on the RSPO website www.rspo.org annually and mechanism of handling non-conforming material and/or documents, it has stated on SOP approving RSPO certified suppliers and handling non-conforming products step 1 and 6.

List of supplier per December 31, 2015 are GOPDC POM as certified status (CPO & PK), Dekel Oil Mill, Abidjan as non-certified status (CPO), Obooma Farms as non-certified status (CPO), Unilever Ghana Ltd as non-certified status (CPO).

There is no identified non-conforming material/product/document in receipt material or dispatch product pro-cess Period of January to December 2015, Compliance status : Full Compliance

5.5 Outsourcing Activities

Findings:

All production process is available on company’s facility include of storage facilities on Tema Tank Farm. The company using outsourcing process for finished goods transportation and has ensured that all transport companies complies with the requirements of the RSPO SCC standard.

The company using four transport company such as Vector Haulage & Engineering Co.Ltd, Home foods processing & cannery ltd, Y&K Investment Ltd and Makots Associates Company Ltd where con-tract/agreement document with fourth company which signed by both parties was available, i.e. : 1. Addendum to the haulage service agreement dated on 4 March 2016 between GOPDC with Vector

Haulage & Engineering Co.Ltd (first contract/agreement on 15 February 2016). Vector has informed the list of vehicle with total of vehicle is 63 units.

2. Addendum to the haulage service agreement dated on 1 March 2016 between GOPDC with Home foods processing & cannery Ltd (first contract/agreement on 21 October 2015).

3. Addendum to the haulage service agreement dated on 1 March 2016 between GOPDC with Y&K In-vestment Ltd (first contract/agreement on 31 July 2015). Y&K Investment has informed the list of vehi-cle with total of vehicle is 10 units.

4. Addendum to the haulage service agreement dated on 1 March 2016 between GOPDC with Makots Associates Company Ltd (first contract/agreement on 15 June 2015). Makots has informed the list of vehicle with total of vehicle is 20 units.



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Contains of addendum are article 1 : the contractor agrees that in transporting RSPO certified product for and on behalf of GOPDC, shall follow the mass balance supply chain system and not mix RSPO certified product with any other product in the performance of the contract in accordance with the previsions stated in the RSPO SCC standard in particular clauses 5.5 (include of the certification body have access to the trans-portation company if an audit is deemed necessary) and thereby forming an integral part of the main con-tractor agreement. Moreover, The contractor agrees that: 1).in case of loss or destruction of RSPO certified product during the transportation of any such product the contractor shall inform GOPDC head of sales and marketing, 2). GOPDC may take action against any contractor in breach of one or more terms of the RSPO SCCS standard. GOPDC reserves the right to terminate and will not renew or initiate an agreement with the contractor.

First agreement/contract has informed regarding to transport the said products to and from the designated loca-tions (Kwae to Tema tank farm, Kwae to designated customers and Tema tank farm to designated location).

Based on contract and result of verification that GOPDC Refinery has legal ownership of all input material to be included in transportation process, has communicated SOP of dispatch product and relevant contain of contract to driver from transportation company and transport company would be provided relevant access for certification body to their respective operations, systems and any and all information.

Mechanism of inform to certification body regarding the names and contract details of any new contractor used for transport of RSPO certified product has not covered on SOP approving RSPO certified supplier and handling non-conforming product rev.01 on step 2. This is raised as non-conformity on indicator 5.3 above. Compliance status : Full Compliance

5.6 Sales and goods out

Findings :

The sales and goods out mechanism of the company are described in their procedure of mass balance arti-cle 4. During audit, there are not sales or good out with RSPO certified status but the company has provid-ed draft/sample of delivery document with RSPO certified status and the procedure of mass balance article 4 has stated that invoice (one of delivery document) contains the following information : the name and ad-dress of the buyer, the name and address of the seller, the loading or delivery date, the date on which the document were issued, a description of the product (include of mass balance supply chain model), the quan-tity of the products delivered, RSPO supply chain certificate number and a unique identification number or weighbridge ticket number. All information has available on draft/sample of invoice to buyer.

The current condition that all information required was available on delivery document (waybill or invoice or weighbridge ticket) except RSPO supply chain certificate number and mass balance supply chain model be-cause the company has not got RSPO supply chain certificate as samples :

• WB ticket no.338887, invoice no.KSLS16000231, waybill no.6977, date : 27 Feb 2016, type of product : olein, quantity : 25.14 ton (25,140 kg), buyer : Home foods processing & cannery Co.Ltd with address : PO Box 16519 KIA Accra, seller : GOPDC Ltd – Tema Tank Farm, plot MS3, Main Harbour Road, Tema, PO BOX M428-Accra,Ghana, Tell : +233 (0) 22204150, Fax : +233 (0) 22202670, email : [email protected] and www.gopdc ltd.com, vehicle : GT 2429 W.

• WB ticket no.336881, invoice no.KSLS16000194, waybill no.6950, date : 19 Feb 2016, type of product : olein, quantity : 25.99 ton (25,990 kg), buyer : Y&K Investments Limited with address : PO Box 2624 Koforidua, seller : GOPDC Ltd – Tema Tank Farm, plot MS3, Main Harbour Road, Tema, PO BOX M428-Accra,Ghana, Tell : +233 (0) 22204150, Fax : +233 (0) 22202670, email : [email protected] and www.gopdc ltd.com, vehicle : ER 345 15.

• WB ticket no.336840, invoice no.KSLS16000193, waybill no.6949, date : 19 Feb 2016, type of product : olein, quantity : 11.60 ton (11,600 kg), buyer : Y&K Investments Limited with address : PO Box 2624 Koforidua, seller : GOPDC Ltd – Tema Tank Farm, plot MS3, Main Harbour Road, Tema, PO BOX M428-Accra,Ghana, Tell : +233 (0) 22204150, Fax : +233 (0) 22202670, email : [email protected] and www.gopdc ltd.com, vehicle : GR 2519 13.

• Customer: B.Safienddine Ltd – Lagos, Nigeria, product: Stearin, delivery date of 19 Dec 2015, source of product from Tema (8 truck on 10 Dec 2015: waybill no.55229 to 55236 and WB ticket no.000101, 109, 111, 114, 119 (double because there are problem of machine), 121, 124) and Kwae (3 trucks). Declara-tion for customs use only no,12015489423/1 dated on 19 Dec 2015 amount of 469.39 ton by land with transportation number GT8475 P, GR 8583 X and GE 5021 V and CoC no.57751 on 11 Dec 2015.



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The contract and email from client/buyer are first information which used by GOPDC refinery for ensure RSPO certified or non-certified order. Product sent to Tema Tank Farm from GOPDC refinery (Kwae) not issued invoice but weighing ticket and waybill/delivery note only because that is transfer activity. Compliance status : Full Compliance

5.7 Registration of transactions

Findings:

GOPDC refinery has registered in eTrace with ID number: PO1000002387 because GOPDC is refinery, take legal ownership and physically handle RSPO certified product and are part of the supply chain of RSPO cer-tified product. During audit that RSPO certified transaction not yet on eTrace. Compliance status: Full Compliance

5.8 Training

Findings:

GOPDC Refinery has training plan in 2016 where one of training plan is RSPO SCCS training. Inside train-ing plan has informed the name of personnel and their department such as technical director, sales clerk, operator, laboratory and mechanic, head of sales and marketing, commercial manager, tank farm supervi-sor, laboratory technical in Tema and Tema farm operator.

The company has carried out RSPO SCCS training on 8 March 2016 at GOPDC management club house – Kwae with trainer is Prince Atsu Tsamenyi & Frank Kwesi from QSHE (third party). Evidence of training such as training report, attendant list and summary of training evaluation and text book. Participant of train-ing are 16 persons such as Junior Agronomist, Junior HSE/RSPO, commercial manager (in Tema), Market-ing & Logistic Manager (In Tema), Supervisor in Tema, Technical Director, COO, Clerk, WB officer, Ac-counts, refinery supervisor, supervisor, QCO, ass.maintenance manager.

Furthermore, event training above that the company has carried out awareness and socialization of RSPO SCCS to transport diver amount of 20 persons on 15 February 2016 at mill (reception hall), to laboratory amount of 11 persons on 3 March 2016 at GOPDC refinery laboratory, to filling plant operator amount of 11 persons on 28 February 2016 at filling plant, to refinery plant operator amount of 20 persons on 26 February 2016 at refinery plant, to production operator amount of 17 persons on 24 February 2016 at project office, to tema tank operator amount of 6 persons on 23 February 2016 at Tema tank farm and mill production opera-tor amount of 39 persons on 8 January 2016 at mill assembly point.

Based on interview with refinery operator, tema tank supervisor, technical director and head of sales and marketing that they are understand about procedure, their implementation, job description regarding RSPO SCCS implementation.

Compliance status: Full Compliance

5.9 Record keeping

Findings:

The company has receipt record & report from supplier especially outside suppliers, dispatch product record and report, training record, contract of haulage service, etc with complete, accurate and accessible.

Retention period of all organizational documents especially relevant of RSPO SCCS implementation is min-imum of 3 years appropriate with control of records procedure (no.FS-SOP-02 dated on 25 Feb 2016).



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The company has mass balance report in order of excel software/program for the record of the volume of RSPO certified material purchased and RSPO certified product dispatch monthly and three monthly bases. Compliance status: Full Compliance

5.10 Conversion factors

Findings:

Based on SOP mass balance supply chain system (version 02) date on 14 March 2016 and conversion rate testing and calculation SOP dated on 14 March 2016 that conversion rate are :

• FFB to CPO : 24%

• FFB to PK : 4%

• CPO to RBDO : 95%

• CPO to PFAD : 5%

• RBDO to Olein : 68%

• RBDO to Stearin : 32%

• PK to PKO : 45%

• PK to PKC/pellet : 55%

All conversion rate above has appropriated with conversion rate on RSPO standard except RBDO to Olein and RBDO to Stearin because the company using justification base on experience period 2013 to 2016 (year 2013 : 66.36% (RBDO to Olein), year 2014 : 68.10% (RBDO to Olein), year 2015 : 71.15% (RBDO to Olein) and 2016 : 67.77% (RBDO to Olein)). Moreover, the company has explained that GOPDC’s fraction-ation plant uses a very low membrane squeezing pressure (2.5-3 bars) which consequently yields us the 68% of palm olein and 32% of palm stearin and it has been designed and certified by Titraux (CMB) to run and produce the palm olein and stearin within the acceptable parameters pertaining to the extraction rates of the refined final products. The low squeezing pressure results in a good and low cloud point which con-forms to the Ghana standards requirements and to the introduction or escape of palm stearin particles into the olein.

The company has carried out tested regarding conversion rates for every 4 months. Last tested conversion FFB to CPO is 10 February 2016, 18 February 2016 and 10 March 2016 (24.11%, 23.83%, and 23.50%) on extraction rate determination report. Compliance status: Full Compliance

5.11 Claims

Findings:

During audit, the company has not claimed because this is main assessment. Based on SOP mass balance supply chain system that the only written claim GOPDC authorizes concerns the invoice of RSPO certified products sold on which the mass balance supply chain system and certificate number is mentioned. Any other allegation to GOPDC selling RSPO certified product will have to be approved by the GSM who will check conformity with the RSPO rule on communication and claim before authorizing. Compliance status: Full Compliance

5.12 Complaints

Findings:



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GOPDC has established complaint handling mechanism, both handling complaint from client and other stakeholders. There is compliant format to be filled by complainer. The format will be reviewed by assigned Person In charge and need approval from (management director, head of directors and HSE). Until the audit time, there is no incoming complaint regarding refinery product and production process both from customers and other stakeholders.

Compliance status: Full Compliance

5.13 Management review

Findings:

The company has SOP of management review (revision 02) dated on 25 February 2016 where it has stated in section of frequency and organization that the company will carry out management review once a year but if requested by the Direction an additional management review can be executed. SOP has covered regard-ing inputs on management review, documents made available and expected results at the end of the man-agement meeting. Inputs of management review are state of progress of the achievement of objective and targets, process performance and product conformity, analysis of non-conformities and causes, change of corporate environmental/occupational health and safety-strategies, change of the company organization, re-view of the results of internal and external audits, review of discussions with external stakeholders/customer feedback, review of procedure manuals, status of preventive and corrective actions, follow-up of actions arising from the previous management review and recommendation for improvement. Whereas, the docu-ment made available to participants during the management review are the HSE internal audit report, the ex-ternal audit reports, the procedure manuals and the report of the last management review. A meeting report will include the points discussed and conclude with the following decisions are the relevance, adequacy and effectiveness of the HSE and SC-management system, the progress of the implementation of the HSE poli-cy, the achievement of objectives, the relevance adequacy and effectiveness of the actions put in place in response to the policy, the possible updating of the policy and HSE objectives, the possible improvements of the effectiveness of the management system (HSE and SC) and resource needs.

Year 2016, the company has planned schedule of internal audit i.e. May 2016 at Refinery and September 2016 at Tema tank farm so that management review will carry out January or February 2017. Internal audi-tors are Helen Livingstone, Kwame Sarpong, Bashir Manu and Joseph Quaye at Refinery and Mariama Dial-lo and Gilbert Amenuvor at Tema tank farm.

The company has carried out management review date on 19 February 2016 at management club house as chairperson are Gert Vandersmissen and Adgar Murray with scope of meeting are HSE performance, HACCP plan, food safety meeting minutes, quality trends for FFB and refined product, CCP monitoring form for sterilization, customer complaints forms, NCR database, food safety policy and food safety objective. Base on explain it that RSPO SCCS issues not include in management review year 2016 because RSPO SCCS has not been implemented so that internal audit as one of input of management review has not been carried out too.

In the management review, there are update information regarding preparation of RSPO SCCS implementa-tion are “the members on the imminent SCC audit in March 2016. The RSPO SCCS was briefly presented to management. It was mentioned that GOPDC is currently implementing the mass balance SC model, which was explained”. Compliance status: Full Compliance

Section 3: Modular Requirements: Module C – Mass Balan ce

C.1. Definition



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Findings:

The company commitment to implement mass balance supply chain model with prepare of SOPs and forms relate of RSPO supply chain. The company will monitor of receive raw material, processing and dispatch product of RSPO certified and RSPO non-certified on mass balance report by Technical Director (TD). In the refinery and tema tank farm has been mixed raw material or product between RSPO certified and RSPO non-certified. Compliance status: Full Compliance

C.2. Supply chain requirements

Findings:

The company have mass balance report where it has consisted of reconciliation between the quantity of RSPO material bought and the quantity of RSPO material sold include control of purchases and sales of RSPO certified product and their derivatives and conversion rate each product.

There is no separation between certified and non certified material along company’s production process and product storage in Tema bulking. Compliance status: Full Compliance

C.3. Processing

Findings:

The company using continuous process from FFB to their derivative. SOP mass balance supply chain sys-tem section 5 (mass balance calculation and control) has explained that GOPDC follows the fixed inventory period accounting system. The Technical Director fills in the mass balance calculation sheet on a daily ba-sis and balanced it on a monthly basis. To fill in the sheet the Technical Director uses the information en-tered in ABS software. He verifies on a 3 month basis that the mass balance stock is positive. The Tech-nical Director (TD) ensure that the quantity of physical RSPO mass balance material inputs and outputs are monitored and does not exceed between output to customer with input of received.

During audit, the results of product each process was available on production report daily or monthly. Infor-mation of mass balance report and production report was appropriated regarding input, output and stock. Compliance status: Full Compliance

C.4. Continuous accounting system

Findings:

Based on SOP mass balance supply chain system section 5 (mass balance calculation and control) has ex-plained that GOPDC follows the fixed inventory period accounting system so that this is indicator not appli-cable. Compliance status: Not Applicable

C.5. Fixed inventory periods



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Findings:

Based on SOP mass balance supply chain system section 5 (mass balance calculation and control) has ex-plained that GOPDC follows the fixed inventory period accounting system so that Technical Director verifies mass balance stock is positive till period of 3 months.

During audit, the company has not been processed RSPO certified material so that stock and sell of product with certified status not available too. Based on condition it so there is no evidence that RSPO mass bal-ance material inputs and outputs are balanced and does exceed 3 months and the company using overdraw data. Based on the production report and dispatch product report at refinery and receipt product report and dispatch report at Tema tank that the company dispatch or sell product to buyer on condition of positives stock and Compliance status: Full Compliance

C.6. Conversion ratios

Findings:

Relate of explain indicator 5.10 that the company has stated conversion rate each product according set out by RSPO except RBDO to olein and RBDO to stearin because base on experience.

During audit, all volume delivery is deducted from the material accounting system according conversion rate on the production report and dispatch report. Based on list of supplier period year 2015 that supplier has got RSPO certificate is GOPDC POM only with mass balance supply chain model. Compliance status: Full Compliance

C.7. Yield scheme

Findings:

Relate of explain indicator 5.10 that the company has stated conversion rate each product according set out by RSPO except RBDO/RPO to olein and RBDO/RPO to stearin because base on experience.

During audit, derivative products from CPO are RBDO/RPO, PFAD, olein and stearin. Whereas, from PK are PKO and palm kernel expeller or pellet. Based on list of supplier period year 2015 that supplier has got RSPO certificate is GOPDC POM only with mass balance supply chain model. Compliance status: Full Compliance

3.2 Status of Previously Identified Non-conformities

This is main audit/assessment so that there is not information of previous non-conformity.

3.3 Identified Non-conformances against RSPO SCCS Requi rements, Corrective Actions Taken and Audi-tors Conclusions

5.3 Documented procedures

NCR No. 2016-01 of 01

There are two SOPs not complete appropriate with RSPO SCCS requirement are :



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1. SOP mass balance supply chain system rev.02 on article 4.c has not covered export transaction be-cause invoice and waybill not include on export document and

2. SOP approving RSPO certified supplier and handling non-conforming product rev.01 on step 2 has not covered that the company will inform to CB if any new contractor used for the transporting of RSPO certified materials/products on the next audit.

Corrections : • SOP mass balance will revision be “in cases where products are for export, the supply chain certificate

number and mass balance supply chain model are mentioned in the commercial invoice that accompa-ny the product to their final destination”.

• SOP approving RSPO certified supplier and handling non-conforming product will revision be “list of approved suppliers for RSPO product e.g. transporter will be communicated every year to the certifica-tion body.

Corrective Action :

The company wills ensuring all SOPs relate of RSPO supply chain according RSPO supply chain stand-ard. Date of closed : 01 April 2016 Verification result:

GOPDC Refinery has provided two revision of SOPs such as :

• SOP mass balance has revised on section 4.c be “in cases where products are for export, the supply chain certificate number and mass balance supply chain model are mentioned in the commercial in-voice that accompany the product to their final destination” and section 4.d is mechanism of dispatch product from Tema tank farm are “the Tema tank farm supervisor is informed to head of sales and mar-keting when products to be dispatched are RSPO certified. The supervisor then knows to enter the products dispatched as RSPO in the dispatch log sheet. He also verifies that the invoice is an RSPO invoice and checks that commercial invoice and packing list contain appropriate information in case of export (see 4.c)”.

• SOP approving RSPO certified supplier and handling non-conforming product has revised on step 2 that once the supplier has been approved by HSE, it is added on the approved supplier of RSPO certi-fied product list (e.g. transporter) with contract detail. It will present to the certification body during sur-veillance audit every year.

Auditor Conclusions: Closed

3.4 Conclusion and Approval for RSPO Supply Chain Certi fication

The audit team has confirmed through the audit process that GOPDC Refinery has established and maintains an effective system to ensure compliance with the RSPO Supply Chain Certification System requirements (dat-ed November 2014).

PT TUV Rheinland Indonesia recommends GOPDC Refinery for certification of compliance to the RSPO Supply Chain Certification System requirements, after elimination of the major non conformities. The found non-conformities see section 3.4 above all non-conformities were eliminated and corrected.



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4.0 CERTIFIED ORGANISATION’S ACKNOWLEDGEMENT OF INT ERNAL RESPONSIBILITY 4.1 Date of Next Surveillance Visit

The next surveillance visit is planned for January 2017

4.2 Acknowledgements of Internal Responsibility and Formal Sign-Off by Client

It is acknowledged that the assessment visit was carried out as described in this report and we accept the as-sessment findings and report content. Signed on behalf of GOPDC Refinery

Signed on behalf of PT TUV Rheinland Indonesia

Florent Robert Hendra Fachrurozy Group Sustainability Manager Lead Auditor Date: 11 April 2016 Date: 11 April 2015



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APPENDICES

Appendix 1: Details of Supply Chain Certification C ertificate



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QMF: RSPO-007c-11

Appendix 2: List of Abbreviations B/O CPO

Bill of Lading Crude Palm Oil

CSPO CPKO MB PKE

Certified Sustainable Palm Oil Certified Palm Kernel Oil Mass Balance Palm Kernel Expeller

PKO Palm Kernel Oil RBDO Refine Bleaching Deodorant Oil SCCS WB

Supply Chain Certification System Weight Bridge

Appendix 3: Observations and Opportunities for Impr ovement

No. Observations / Opportunities for Improvement 1. The company create the recapitulation of RSPO mass balance both of location (Kwae and Tema)

and three monthly basis 2. The company conducting trial/simulation for RSPO SCCS implementation which refer to internal

procedure 3. The company design keep records and documents mechanism especially receipt and dispatch ac-

tivities

Appendix 4: List of supplier and buyer

No. Name of Suppli-

er/buyer Address No. Tell

Contact

Person Certificate No.

Supply

chain

model

Expiry

Date

1.

GOPDC POM (as

CPO & PK sup-

plier)

Kwae near Kade, Kwaebibirem District, Eastern Region, Ghana

+233(0) 24

4330090

Gopi Ku-

mar

824 502

15027 MB

11

March

2020

2. Dekel Oil Mill (as

CPO supplier) Abidjan, Ghana - - - - -

3.

Obooma Farms

(as CPO suppli-

er)

Ghana - - - - -

4.

Unilever Ghana

Ltd (as CPO sup-

plier)

Ghana - - - - -

5. B. Safieddine Ltd

(as buyer) Lagos, Nigeria - - - - -

6. Delta Agro Ltd

(as buyer) Ghana - - - - -

7. Unilever Ghana

ltd (as buyer) Ghana - - - - -

8. Nutrifoods Gha-

na Ltd (as buyer) Ghana - - - - -

9.

Ameen Sangari

Industries (as

buyer)

Ghana - - - - -



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QMF: RSPO-007c-11

No. Name of Suppli-

er/buyer Address No. Tell

Contact

Person Certificate No.

Supply

chain

model

Expiry

Date

10.

Home foods

processing &

cannery Co. Ltd

(as buyer)

Ghana - - - - -

11.

Monapak Manu-

facturing Ltd (as

buyer)

Ghana - - - - -

12. Nestle Ghana

Ltd (as buyer) Ghana - - - - -

13. Y&K investment

Ltd (as buyer) Ghana - - - - -

Appendix 5: List of Certified Customer

No. Name of customer Address Contact Per-

son Certificate No.

Supply chain model

Expiry Date

- - - - - - -

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