SAVINGS MEASUREMENT AND VERIFICATION PLAN. Based on the preliminary M&V planning Work done during the IGEA, QESP shall develop a comprehensive Savings M&V Plan in accordance with the items in this Section C.1. The information shall include charts and graphs, presented in a manner that is easily and readily understandable to Department employees with limited energy expertise. The data provided must clearly show how the savings compare to utility bills for all fuel types. In addition, the M&V Plan must show an analysis and justification for any Operation and Maintenance Cost Savings. For all tables, include all applicable fuels/commodities for the project, e.g., electric energy, electric demand, natural gas, fuel oil, coal, water, etc., for each ESM.