Conducting audits

Audits are a mechanism that IPART uses to track scheme compliance and performance under the schemes. Audit Services Panel members audit ACPs and scheme participants.

Audits check that the schemes are operating as intended. They also ensure that certificates reflect real energy savings or peak demand reductions.

IPART has strong auditing and enforcement powers under ESS legislation and PDRS legislation. We may conduct an audit to determine if an ACP or scheme participant has complied with the scheme, and to substantiate information they have provided.

Audits under the ESS or the PDRS involve either:

auditing of ACPs
auditing of scheme participants and their ESS Annual Statement and PDRS Individual Liable Demand.

Audit Guides

We have prepared audit guides for ACPs, scheme participants and auditors. These will help you understand requirements and processes relating to audits.

Audit Scopes

For each audit, an auditor must submit a Detailed Scope of Works (DSW) and a sampling plan. The DSW must appropriately detail the nature and scope of the auditing approach, as decided by the auditor or IPART. The auditor then uses this to get our approval before commencing an audit.

Our DSW Submission Forms streamline DSW submission and approval for audits. These templates:

set out standard scope items over which the lead auditor is asked to provide an opinion
identify standard procedures necessary to form an opinion for each of the scope items.

We have also prepared standard audit scopes and information on the audit process. See:

• Auditing ACPs

• Auditing scheme participants.