Auditing
Part 11 of the Act provides rules, as they relate to participants of the MRET, for:
- appointing authorised officers;
- outlining the power/obligation of authorised officers;
- outlining the occupier's right and responsibilities; and
- exercising monitoring warrants
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:
The core elements of this approach are;
- issues identified during assessment of Annual Energy Acquisition Statements, Renewable Energy Shortfall Statements, Annual Electricity Generation Returns or Solar Water Heater and Small Generation Unit Returns;
- ORER's risk assessment process;
- REC creation history;
- overall compliance with the legislation;
- any number of issues associated with an accredited renewable energy power station; and/or
- REC assignment forms.
Conducting audits and recommendations
ORER conducts audits annually depending on the time available between the end of the assessment period and the start of the new compliance period. The most important audit objective is to educate the candidate and confirm compliance with the legislation. Most audits involve:
- pre audit activities, such as a pre audit conference call outlining the direction of the audit, agreeing to a audit agenda and agreeing to the audit visiting dates. Providing a list of potential audit questions;
- a site visit(s);
- while conducting the audit the audit team of two or more people may request to look at various records, line diagrams, and internal information technology systems to cross check data and internal processes;
- after the site visit(s) emails and conference calls may be required to finalise outstanding audit issues; and
- the audit team prepares an audit report for the Renewable Energy Regulator for approval. This report is used for the ORER's internal use and does not require signature from the candidate. The Regulator then writes to the auditee to inform them of the audit outcome. This finalises the audit process.
Auditing contacts
If you would like to discuss auditing under the Act contact ORER and ask to be directed to the liability assessment, small units or power stations section, depending on your business needs.
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