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What is meant by “Subcontractor” from the point of view of checking the reliability and checking the health of the engine (reliability monitoring & engine health monitoring)?

As provided in point CAMO.A.125(d)(3), a CAMO may organise the performance of limited continuing airworthiness tasks with any subcontracted undertaking, working under its Management System, which shall be included in its certificate of approval (AC-CAMO-P01-F14).
Tasks that can be outsourced include reliability control and engine health control (reliability monitoring & engine health monitoring). 

What is meant by “Detailed maintenance records”?

“Details of maintenance work performed” according to GM M.A.305(g) are the records that must be maintained by the person or organisation responsible for the continuing airworthiness of the aircraft in accordance with M.A.201 in order to be able to fulfil its obligations under Part M. They are only part of the records referred to in points CAO.A.090(a) or 145.A.55(a).
Maintenance organizations must keep all detailed records to demonstrate that they have worked in accordance with their respective requirements and procedures.

Who can make changes to the Electrical Load Analysis (ELA) and what approvals does it require? What process/approval should be followed to verify that ALS is correct and adequately controlled?

Electric load analysis (ELA) is provided by the aircraft manufacturer to the operator.
These data are part of the ICAs (see AMC to Appendix H, H25.5 Instructions for continuing airworthiness applicable to point 5 of the EWIS). Changes to ICAs are changes to the type certificate that must be approved in accordance with Part 21.
Where relevant, a change or modification should contain a difference sheet for ELA, so that the operator can update the current ELA.

How can a Part CAMO organisation, without having a contract with an operator, demonstrate the ability to manage Aircraft Maintenance Programmes (AMPs), when the figure of ‘generics’ in Part CAMO disappears?

The standard does not impose a "basic" or "generic" maintenance program; however, Chapter 1.2 of the CAME should describe how the organisation will develop the AMP. 
The organization must define the means to demonstrate that they are competent for the management that is intended to be carried out. Certain elements, such as the IT tool to manage the AMP, access to applicable technical documentation and/or staff experience in AMP matters, can contribute to achieving this objective.

Can a Party CAMO organization have a generic scope in its approval? For example, ‘sailboats’ without specifying specific models.

Yes, an organization with Part CAMO approval may have a generic scope on its approval certificate (AC-CAMO-P01-F14). However, even if the organisation approval has a generic scope, the continuing airworthiness management exposition (CAME) shall always reflect the specific scope of the organisation; It is therefore recommended that the generic scope of approval should not be excessively broad compared to the scope defined in the CAME.  
Organisations shall request from AESA any change to the scope defined in the approval certificate.

Remote audits

This applies both to remote audits carried out by the competent authority and to audits carried out by organisations on their own suppliers and subcontractors.  
Authorities/organisations that decide to use remote audits should describe the functioning of remote audits in their procedures and should consider at least the following points:

When a CAMO organisation contracts a company for the retention of its data on an “external” server, is this contractual relationship considered as subcontracting?

It is considered subcontracting if it manages the information, the duplication of information, or similar. It would not be subcontracting, if only the rental of equipment or space to store them were contracted, and the control and management of information was the responsibility of CAMO.