Auditing
The Clean Energy Regulator conducts audits annually for the previous reporting year. The objective of audits is to educate and confirm compliance with the legislation. But some audits are conducted where there is evidence of non-compliance. Audits, may, involve:
- pre-audit activities
- site visit(s)
- conducting the audit the audit with two or more people
- requesting to look at various records, line diagrams, and internal information technology systems to cross check data and internal processes
- emails and conference calls to finalise outstanding audit issues.
Audits are conducted under Part 11 of the Act. Part 11 of the Act provides rules, as they relate to participants of the Large-scale Renewable Energy Target and the Small-scale Renewable Energy Scheme, for:
- appointing authorised officers
- outlining the power/obligation of authorised officers
- outlining the occupier's right and responsibilities
- receiving consent for audit from the audit candidate. If consent is not received the Regulator may exercise provisions to obtain a monitoring warrant.
Selecting candidates for audit
Audit candidates are selected according to an internal risk assessment process that is based on, but not limited to the following:
- issues identified during assessment of Annual Energy Acquisition Statements, Large-scale Generation Shortfall Statement, Small-scale Technology Shortfall Statement, Electricity Generation Returns or Solar Water Heater and Small Generation Unit Returns
- The Clean Energy Regulator's risk assessment process
- certificate creation history
- overall compliance with the legislation
- any number of issues associated with an accredited renewable energy power station
- information used for the assignment and creation of small-scale technology certificates.
Conducting audits and recommendations
Audit candidates are selected according to an internal risk assessment process that is based on, but not limited to the following:
- issues identified during assessment of Annual Energy Acquisition Statements, Renewable Energy Shortfall Statement,, Electricity Generation Returns or Solar Water Heater and Small Generation Unit Returns
- identifying relevant acquisitions of electricity that have not been reported or clarifying how to report relevant acquisitions of electricity
- The Clean Energy Regulator’s risk assessment process
- certificate creation history
- overall compliance/non-compliance with the legislation
- any number of issues associated with an accredited renewable energy power station
- information used for the assignment and creation of Small-scale Technology Certificates.
Auditing contacts
If you would like to discuss auditing under the Act, contact the Clean Energy Regulator on 1300 553 542 and ask to be directed to the RET Liability Assessment, Small Units or RET Power Stations section, depending on your business needs.
Date last updated: 27 Mar 2012