DSW Submission Form

Purpose of this form

This form is used by Accredited Certificate Providers (ACP) and lead auditors as specified in the Audit Services Panel Agreement (Auditors) to submit a Detailed Scope of Works (DSW) for an audit of the creation, or proposed creation, of Energy Saving Certificates (ESCs) by an ACP.

This form, and all other associated documents, are available on the ESS website.

All applicable fields must be completed as indicated on this form. If any required fields (or attachments) are incomplete or contain invalid data types, IPART staff may request further information and/or re-submission. Once the DSW is finalised, IPART will notify the Auditor that they can proceed with the audit. The DSW is not taken to be approved until IPART advises the Auditor in writing.

Document Control

Version number	Change description	Date published
V1.0	Initial release of DSW Submission Form	April 2019
V2.0	Addition of method specific checks for PIAM Addition of method specific checks for Public Lighting Improvement for usability Clarification of requirements	November 2019
V2.1	Inclusion of method specific scope items for ESS Rule commencing 30 March 2020	March 2020

Meaning of key terms and icons in this form

Icons

Indicates an instruction for completing this form.

Indicates a document or supporting evidence to be provided.

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Acronyms and key terms
In this DSW Submission Form, capitalised terms have the meaning given in the Energy Savings Scheme Rule 2009 as amended from time to time, unless the terms are separately defined below.
ACP	Accredited Certificate Provider.
Auditor	The lead auditor who is an appointed lead auditor as specified in the Audit Services Panel Agreement.
Audit Guideline	The Audit Guideline published on the ESS website as updated from time to time.
Audit Services Panel	A panel managed by IPART that includes suitably qualified and experienced auditors.
Audit Services Panel Agreement	An agreement between IPART and the Audit Services Panel Member.
Audit Services Panel Member	A person who has been nominated by IPART to join the Audit Services Panel and who has entered into an Audit Services Panel Agreement with IPART.
Deed Poll	A Deed Poll in the form set out in Schedule 5 of the Audit Services Panel Agreement and separately available on the ESS website that clarifies IPART’s rights and responsibilities in relation to the audit. Executed Deed Polls need to be submitted to IPART along with the DSW.
DSW	Detailed Scope of Works for an audit of the creation, or proposed creation, of ESCs by an ACP.
ESC	A transferable certificate under Part 9 of the Act that is created in accordance with the ESS Rule, and that represents one notional MWh of energy savings.
ESS	The NSW Energy Savings Scheme.
ESS Rule	The Energy Savings Scheme Rule of 2009 (NSW), which may be amended from time to time.
IPART	The Independent Pricing and Regulatory Tribunal.
RESA	Recognised Energy Saving Activity
Signatory Authority	Legal authority to sign on behalf of the ACP. Where proof of Signatory Authority is required, IPART expects: In the case of a document executed under s127 of the Corporations Act 2001 (Cth), a current ASIC company extract detailing the current directors and company secretary of the ACP; In any other case, documentary evidence that establishes, to IPART's satisfaction, that a person has Signatory Authority.

How to complete and submit this form

Step 1:

ACP completes Part A of this form, including the List of sites (Excel spreadsheet) and the Deed Poll (all available on the ESS website) and forwards it to the Auditor along with proof of Signatory Authority to sign Part A of this form (if applicable).

Step 2:

Auditor completes Part B of this form, including the List of sites (Excel spreadsheet);

Auditor converts DSW Submission Form (completed Part A and B) into pdf-Format

Step 3:

Auditor lodges DSW Submission Form, the List of sites and the Deed Poll along with proof of Signatory Authority (if applicable) with IPART via the ESS Portal.

PART A

ACP Information

The ACP completes Part A of this form

Accreditation information

ACP (company) name:	Type name.
RESA name:	Type name.
Accreditation number:	GHGR Type details.
Relevant Accreditation Notices:	Issue Number	Accreditation Notice date	Effective date
Insert number.	Click date	Click date
Insert number.	Click date	Click date
Calculation method:	Choose an item.
Audit type:	Choose an item.

Energy Savings Certificates

Provide the number of ESCs created (registered or proposed to be registered) to be audited.

For the implementation period provide the earliest date of the implementation to the latest date of an implementation.

All ESCs within the ESC registration period should be included within the scope of the audit.

Total number of ESCs to be audited:	Insert number.
ESCs by vintage:	Vintage	ESCs
Insert vintage.	Insert number.
Insert vintage.	Insert number.
Implementation period:	Click start date	Click start date
ESC registration period:	Click end date	Click end date
Number of sites:	Insert number.

Schedule of ESC registrations

All ESC registrations included in this audit batch must be listed in the List of Sites (excel file), available on the ESS Website.

Download the List of Sites (excel file) and follow the instructions in the spreadsheet.

Cross check that the ESC registration period in section 2 corresponds with the information provided in the List of Sites

Previous recommendations

Identify any recommendations from previous audit reports that:

have not yet been subject to audit (unaudited recommendations)

have been audited but could not be assessed, were found to not have been addressed or over which no assurance was given.

The Auditor will provide an opinion as to whether the ACP has implemented these recommendations satisfactorily.

If the previous audit report does not list any recommendations, and there are no recommendations which have been carried forward, type "n/a".

Number of unaudited recommendations:	Number of carried forward recommendations:	Audit Number in the ESS Portal	Date of final audit report:	Auditing company:
Insert number.	Insert number.	Insert number.	Click date	Insert audit company.
Insert number.	Insert number.	Insert number.	Click date	Insert audit company.

Declaration by authorised signatory of ACP

Section 158 of the Electricity Supply Act 1995 imposes a maximum penalty of $11,000 and/or six (6) months imprisonment for knowingly providing false or misleading information to the Scheme Administrator.

Section 138 of the Electricity Supply Act 1995 imposes a maximum penalty of $220,000 for failure to comply with a condition of accreditation and may additionally result in the suspension or cancellation of the ACP’s accreditation under clause 42 of the Electricity Supply (General) Regulation 2014.

Proof of Signatory authority (if applicable)

If you have not previously submitted written proof that you are an authorised signatory of the ACP named above, or the director(s)/ company secretary have changed since the last time that you have submitted proof of your Signatory Authority, you must provide the Auditor with a document which clearly shows the delegation. The Auditor must submit the delegation with the DSW.

I hereby declare that:

I am an authorised signatory of the ACP named in section 1 of Part A above, and I have provided IPART with written proof of my authority to sign.

The information contained in this form and documents submitted with this form are complete, true and correct and not misleading by inclusion or omission.

I am aware that there are penalties for providing false or misleading information to IPART as Scheme Administrator of the ESS.

The ACP named in section 1 of Part A above will ensure that an employee of the ACP, with full site access and knowledge of the RESA implementation, is available to accompany the Auditor or the audit team on any site visits required by the Auditor.

The ACP will take all reasonable steps to ensure that a site representative (such as the Purchaser or a representative of the Purchaser) is available to accompany the Auditor or the audit team on any site visits required by the Auditor.

The ACP named in section 1 of Part A will comply with all requests from the Auditor or audit team for documents and information.

Signed by or on behalf of the ACP:

Signature of authorised signatory:
Full name of signatory:	Type name.
Position/Title of signatory:	Type details.
Date signed:	Click date

PART B

The Auditor completes Part B of this form

Auditor information and resourcing

The Audit Services Panel Member is the auditing company

Audit Services Panel Member:	Type name.
Lead Auditor (Auditor):	Type name.

Additional audit personnel

Team members should have experience relevant to the method they are auditing. A combination of education, training and professional experience will satisfy this requirement.

Any additions or changes to key personnel or deviations from the DSW must be notified to IPART and accepted by IPART prior to conducting work.

Audit Team:	Type name.
Peer reviewer:	Type name.
Other key personnel:	Type name.

Audit Scope

Part B2 - lists the audit scope items and the key audit tasks related to each scope item.

Tables containing method specific scope itemsare published on the ESS website and do not need to be appended to this document. The tables list the requirements to be verified and the typical checks to be carried out during the audit, in order to form an opinion on the audit scope items.

All method specific checks must be carried out in accordance with the assigned Tier.

For audits which do not include a sampling regime, the Auditor will usually review all information. However, if the proposed audit includes many sites, and a sampling regime is proposed, the Standard Audit Scope Items may become a tiered review. For more information about audit sampling and how to determine a sample size for the three tiers, refer to section 4.2.3 of the Audit Guideline.

If you choose "Other" in the drop-down menu for method specific checks, download the template from ESS website and define your own method specific checks. Your method specific checks need to be appended to this document and submitted as pdf through the ESS Portal.

Scope items:	The scope items included in this audit are listed in Part B2
Method specific scope item:	Method specific requirements will be tested as published on the ESS website in the following method specific scope item(s): For implementations before 30 March 2020: Choose a method. For implementations on or after 30 March 2020: Choose a method. Other Method: Insert other method.

Audit Standard

More information on audit standards can be found in section 3 of the Audit Guideline

If you select 'other' and prefer to use a standard different from the ones specified, you must contact IPART before submitting the DSW for review.

Audit standard applied in this audit:	☐ ISO 14064-3:2006 Greenhouse Gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions
☐ ISAE 3000 International Standard on Assurance Engagements
☐ ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
☐ Other: Type details.

Audit Plan

IPART understands that this can be subject to change.

Audit Phase:	Timeframe	Audit team resources:
1	Plan	Anticipated DSW Approval: Click indicative date	Type name.
2	Perform	Anticipated start date of document review and site visit(s), if applicable: Click indicative date	Type name.
3	Review and Report	Anticipated submission date of Draft report to IPART Click indicative date	Type name.

Audit Fee

Audit commissioned by ACP:

Activity	Audit personnel (hrs)	Fee
Audit planning, performance and reporting:	Audit Planning: Enter name(s) of personnel. Insert hours.	$ Insert amount.
Performing the audit: Enter name(s) of personnel. Insert hours.	$ Insert amount.
Reporting: Enter name(s) of personnel. Insert hours.	$ Insert amount.
Expenses:	---------------------------------------------	$ Insert amount.
TOTAL FEE (excluding GST)	$ Insert amount.

Declaration by Auditor

Section 158 of the Electricity Supply Act 1995 imposes a maximum penalty of $11,000 and/or six (6) months imprisonment for knowingly providing false or misleading information to the Scheme Administrator.

Deed Poll

Proof of Signatory Authority for the person signing Part A and the person(s) executing the Deed Poll (if applicable)

Executed Deed Polls need to be submitted along with the DSW. The Deed Poll needs to

be executed by persons with proper signatory authority (typically an officer of the company)

include the completed Annexure (name, services, contract date), and

detail the audit period and/or batch numbers of ESCs to be audited (Item 2 “Services” of the Annexure of the Deed Poll)

I hereby declare that:

I am a Lead Auditor of the Audit Services Panel Member of the NSW ESS.

The Audit Services Panel Member named in section 1 of Part B above will conduct the audit services to provide reasonable assurance over the ESC creation or proposed ESC creation specified in Part A of this DSW submission form and the List of sites.

The information contained in this form is complete, true and correct and not misleading by inclusion or omission.

I am aware that there are penalties for providing false or misleading information to IPART as Scheme Administrator of the ESS.

I, as the Lead Auditor, will discuss the findings with the Scheme Administrator at appropriate points during the audit (refer to section 3.5 of the Audit Guideline) and at the Scheme Administrator’s request.

I confirm that the audit services will be undertaken in accordance with the Audit Services Panel Agreement. In particular, the Audit Services Panel Member specified in section 1 has the required insurance to conduct the audit services.

I have read and understood section 3 of Appendix A to the Audit Guideline regarding any conflict of interest matters, and confirm that the Audit Services Panel Member specified in section 1:

is not aware of any actual or potential conflicts of interest in undertaking this audit, or

has discussed any potential or actual conflicts of interest identified with IPART prior to the submission of this form and IPART has determined that there is no conflict of interest or otherwise provided its written consent to the Audit Services Panel Member to proceed with the audit.

The audit report will be prepared in accordance with the Audit Guideline, in particular regarding materiality and error rates.

The audit report will include revised figures for the total energy savings and number of eligible ESCs if, in the Auditor’s opinion, the energy savings or total number of ESCs created or proposed to be created have not been calculated in accordance with the scheme requirements.

The Audit Services Panel Member specified in section 1 has not shared the Schedule of sites to be sampled with the ACP prior to IPART approval for audit commencement.

Signed by the Lead Auditor as a member of the Audit Services Panel:

Signature of Lead Auditor:
Full name of Lead Auditor:	Type name.
Date signed:	Click date

B.2 Audit Specific Information

Scope Item 1: Eligibility

Scope item	Provide an opinion on whether the RESA has been implemented in accordance with the requirements of the ESS Rule.
Standard audit tasks	Confirm that the ACP is accredited for the RESA Confirm that the RESA does not result in decreased service levels (refer to method specific checks). Confirm that the activity has been implemented in NSW Confirm that the ACP’s accreditation date for the activity is prior to the Implementation Date If the ACP is operating as a nominated Energy Saver: Review that the ACP was nominated by the original energy saver before the implementation took place and that the implementation date is after the ACP’s accreditation date). Review the validity of Nomination Forms (or a sample as appropriate).
Additional audit tasks	<Insert additional tasks specific to the audit if required>

Scope Item 2: Energy Savings Calculation and ESC Creation

Scope item	Provide an opinion on whether the energy savings and the number of ESCs created (registered or proposed to be registered) for the period covered by the audit have been calculated in accordance with: the Electricity Supply Act 1995 the Electricity Supply (General) Regulation 2014 the ESS Rule, and the Accreditation Conditions of the particular accreditation.
Standard audit tasks	Review the energy savings calculations, testing the validity of source data and any assumptions used to support the creation of ESCs. Check the ESS Registry to confirm any ESCs registered are consistent with the audited eligible ESCs (if applicable). Review the data required by clause 6.8 of the ESS Rule and has been provided to IPART via the ESS Portal. Check the energy savings calculations against the version of the ESS Rule applicable at the time of the implementation.
Additional audit tasks	<Insert additional tasks specific to the audit if required>

Scope Item 3: Accreditation Conditions

Scope item	Provide an opinion on whether the ACP has complied with its conditions of accreditation.
Standard audit tasks	Review the ACP’s compliance with its conditions of accreditation, in particular: any special conditions contained in the relevant Accreditation Notice, and compliance with the insurance requirements in accordance with clause 16 of the Accreditation Notice and item 7 of the Schedule to the Accreditation Notice. Additionally, for Home Energy Efficiency Retrofits (Clause 9.8 of the ESS Rule), review compliance with the adequacy of the ACP’s risk management processes and internal audit procedures as referred to in item 4 of the Schedule to the Accreditation Notice, additional reporting requirements in accordance with clause 6 of the Accreditation Notice and item 5 of the Schedule to the Accreditation Notice
Additional audit tasks	<Insert additional tasks specific to the audit if required>

Scope Item 4: Implementation of Previous Recommendations

Scope item	Provide an opinion on whether the ACP has addressed outstanding recommendation(s) from previous audit reports.
Standard audit tasks	Review the outstanding recommendations and the actions taken by the ACP to address the recommendation. Check that any new procedures have been documented and are operational.
Additional audit tasks	<Insert additional tasks specific to the audit if required>

Scope Item 5: Record Keeping Arrangements

Note that for record keeping audits, the Auditor will only provide an opinion on record keeping arrangements.

Scope item	Provide an opinion on whether the ACP’s record keeping arrangements:  comply with clause 46 of the Regulation  are consistent with relevant guidance published by the Scheme Administrator (ie, the Record Keeping Guide and Evidence Manual (if applicable) for the relevant method) are adequate to support the creation of the ESCs within the scope of this audit, and are adequate to demonstrate the ACP’s ability to achieve ongoing compliance with the legislation and its Accreditation Notice in order to properly create ESCs.
Standard audit tasks	Review the business model, project plan and RESA implementation and management processes. Review information systems, design and operation of internal system controls. Review Quality Assurance procedures and other related control mechanisms and processes. Conduct a site visit to administrative offices to discuss the accreditation and hold interviews with personnel in relation to systems, procedures, controls and quality assurance activities (if applicable).
Additional audit tasks	<Insert additional tasks specific to the audit if required>

Scope Item 6: Additional scope items may be requested

Scope item	<Insert additional tasks specific to the audit if required>

Note that for audits in relation to the Project Impact Assessment with Measurement and Verification method, the Auditor or the audit team will be required to have specific measurement and verification (M&V) skills and be approved separately by IPART as an M&V auditor.

Requirement of clause 6.2 of the ESS Rule for implementations completed on or after 1 July 2014

Available on the ESS website