For EAc2.1, M&V doesn’t necessarily refer to BAS systems or sub-metering, but your ongoing plan to implement the recommendations and strategies established by the audit and monitor performance, improvements and cost savings over time. Be sure to provide a detailed narrative that addresses this and don’t just refer to the content of the Cx plan and Cx report. Commonly, the measurement and verification program will involve a monthly review of utility invoices to determine if the anticipated savings are being realized.