19KAudit of MSO reports if concern about reports

19K Audit of MSO 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 19E, 19F or 19H, the Secretary may, by written notice, require 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 19E, 19F or 19H, whichever applies. (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 MSO information reported under this Subdivision was: (a) prepared in accordance with this Subdivision; and (b) fairly presented. (4) The report must be provided to the Secretary: (a) if it relates to a report under this Subdivision already provided to the Secretary—no later than 90 days after being required; and (b) if it relates to a report under this Subdivision yet to be provided to the Secretary—no later than 60 days after the day the report was due to be provided to the Secretary (or such other time agreed with the person and the Secretary). (5) The Secretary must not give a person a notice under subsection (1) more than once in each financial year unless a significant discrepancy is identified in the fuel information reported.