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Conducting audits remotely.

This applies both to remote audits carried out by the competent authority and to remote audits carried out by approved organisations to 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:

In which cases can maintenance be performed on a temporary fire base?

If an organization wants to carry out maintenance on temporary fire bases and it is not a case of AOG or occasional maintenance, that is, if you want to make use of fixed facilities (warehouse, office, etc.) and it is estimated that the use will be greater than 40 days, you must request the opening of a line station for each location.  
Otherwise, support could be provided by a mechanic on board / traveling in a van if the need to request opening of installation (although defining in the EOM the necessary procedures).

Roles and responsibilities of maintenance managers

The EOM Evaluation Guide indicates, in the functions of the Compliance Control Officer in section 1.4.2, "7". It is responsible for the preparation of standard practices and procedures (including the EOM and associated procedures) for use within the organization, and ensures their adequacy with respect to Part 145. Could the Maintenance Manager perform this function and then the Compliance Control Manager give the go-ahead?

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.