When auditing nutrient management implementation, the third-party verifier must verify development of a nutrient management budget that accounts for all known and measurable sources of nutrients (that is, N-P-K). The third-party verifier must verify that the nutrient management budget was developed based on current soil test results or the professional opinion of an Agricultural Expert who is employed by the Cooperative Extension System or the agricultural departments of universities, or other Agricultural Experts approved by the FCIC, whose research or occupation is related to the specific crop or practice for which such expertise is sought. The third-party verifier must verify that the nitrogen application and yield in each field or management unit on the Biofuel Feedstock Report is aligned with records. For nitrification inhibitors, the third-party verifier must verify that inhibitors followed requirements in § 2100.061. For farms applying manure, the third-party verifier must verify that the manure recorded in the calculation of the CI is consistent with farm records required in § 2100.063(h).