19CAudit of fuel security services payment reports if concern about reports

19C Audit of fuel security services payment reports if concern about reports

(1) For the purposes of subsection 13B(1) of the Act, if the Secretary is concerned about the accuracy of information provided in a report under section 19A, the Secretary may, by written notice, request the person who submitted the report to obtain an audit report under this section about that report or the next report to be submitted by the person under section 19A. (2) The audit report must be prepared by a registered greenhouse and energy auditor in accordance with the requirements for reasonable assurance engagements under the NGER (Audit) Determination. (3) The audit to prepare the report must be about whether, in all material respects, the fuel information reported under subsection 19A(2) for quarter was: (a) prepared in accordance with section 19A; and (b) fairly presented. (4) The report must be provided to the Secretary: (a) if it relates to a report under section 19A already provided to the Secretary—no later than 90 days after being requested; and (b) if it relates to a report under section 19A yet to be provided to the Secretary—no later than 60 days after the end of the quarter to which the report relates (or such other time agreed with the person and the Secretary). (5) The Secretary must not make requests under subsection (1) to a person more than once in each financial year unless a significant discrepancy is identified in the fuel information reported.