This part of the M&V Plan can't be very detailed since you do not yet know what needs to be done. What you will do depends upon the issues uncovered. In general the action plan simply identifies what you will do when deviations occur between the projected savings and the actual savings. Typically this involves identifying additional energy saving strategies in the facility and using the calibrated model, for example, to determine additional energy savings. The cost and savings of the additional energy saving measures should be summarized in the final M&V report.

No. It can be a manual measurement, short-term trending device or permanent submeter. In certain situations an energy end use does not need to be "measured" at all but can be derived based on other data.

No. This is a consistent source of confusion and is not an ASHRAE or LEED requirement. You should always model the process loads as accurately as possible to reflect the actual building equipment and operation. If the baseline is less than the 25% default, simply note why that is the case.

Generally, if you have interactive energy conservation measures (ECMs) in new construction, you need to follow option D. Most new construction has interactive ECMs, and Option B is very rarely accepted by LEED reviewers for this reason.

It depends. This usage must be included in your models. If they are a significant energy user (say more than 5% of gas usage) then yes their energy use should be measured or derived. If the usage is small you might be able to make the case that you would not need to measure it.

No. DDC control points are not intended to measure energy consumption.

A measurement plan must include applicable end uses. However, the metering does not have to be permanent, and can include a sampling of units. A short-term metering plan could be worked out with occupants in the units being sampled.

The contract for purchased offsets needs to cover at least two years including the performance period.

The best way to track down cost information is to request a quote from one or several third-party providers. Prices vary with market conditions and providers do not post current pricing as a standard practice.

In general, you can submit new credits after the preliminary review or at the appeal stage (or increase the achievement threshold of previously pursued credits) as long as you remain in compliance with performance period rules. Because there are no environmental implications to buying offsets for the performance period after the performance period, it's allowed for this credit.