Is my bottom-up uncertainty estimulation on metal measurement adequate?

Is the estimated uncertainty under GUM recommendation associated with metal measurement adequately estimated? How to evaluate if the measurement uncertainty really covers all uncertainty that is associated with the analytical procedure? Considering that, many laboratories frequently underestimate or less frequently overestimate uncertainties on its results; this paper presents the evaluation of estimated uncertainties on two ICP-OES procedures of seven metal measurements according to GUM approach. Horwitz function and proficiency tests scaled standard uncertainties were used in this evaluation. Our data shows that most elements expanded uncertainties were from two to four times underestimated. Possible causes and corrections are discussed herein.