Two types of audits are conducted of abatement certificate providers to minimise the risk of inappropriate accreditation of abatement certificate providers and the invalid creation of abatement certificates:

• Pre-accreditation audits (validations) and
• Audits of certificate creation and ongoing compliance (verifications).  

Pre-accreditation audits

When an application for accreditation is received, the Scheme Administrator undertakes an assessment of the application to determine whether the project is eligible and whether the Greenhouse Gas Reduction Scheme (GGAS) Rules have been applied correctly. During this assessment process, an independent audit of some of the information supplied by the applicant may be required.

What is covered in a pre-accreditation audit?

Pre-accreditation audits are used to address specific eligibility issues such as record keeping systems, specific emissions factors, and (where relevant) correct metering arrangements. Audit scopes have been developed to illustrate the type of issues these audits may examine under each of the GGAS Rules.

Who conducts these audits?

The Independent Pricing and Regulatory Tribunal (IPART) selects and engages a member from the Audit and Technical Services Panel (the Panel) – listed in the Audit Panel Members section of this site, to undertake these audits.

Who pays for the audits and how much do they cost?

IPART recovers all audit costs from the applicant prior to the audit commencing. Applicants are advised of the pre-accreditation audit costs and, at that time, may choose to pay for the audit, ask IPART to seek further proposals or withdraw their application for accreditation. The Scheme Administrator takes into account the preferences of the applicant when selecting an auditor.

The cost of the audit depends upon the scope of the audit and the complexity of the project. However, a record keeping audit generally costs between $5,000 and $10,000.

What tools are available for auditors?

Detailed guidance on conducting pre-accreditation audits is contained in the Audit Guideline.

Auditors are required to prepare a report detailing the audit opinion and related findings in relation to the matters detailed in the audit scope. An audit report template and a schedule of audit procedures and findings is available to assist auditors.