The Contracts for Difference (Allocation) Regulations 2014
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Change 1
36 Auditing
(1) The delivery body must obtain an audit of the calculations— (a) likely to be made by it in the contract allocation process in relation to an estimated budget as soon as reasonably practicable after an estimated budget notice has been given to the delivery body; and (b) made by it in the contract allocation process as soon as reasonably practicable after a notice is given under regulation 35(1) (completion of the contract allocation process). (2) An audit under paragraph (1) must— (a) be carried out by a person (“the auditor”) independent of the delivery body and who is qualified to perform an audit of the calculations made in the contract allocation process; and (b) include provision of a report to the delivery body (“an audit report”) which— (i) sets out whether or not the auditor considers that calculations have been made correctly and accurately; and (ii) where applicable, identifies any calculations which the auditor considers were not correctly or accurately made and identifies the consequences of those calculations. (3) Where during a contract allocation process bids of strike prices are made— (a) the audit report must not include any information which would enable the identification of which bids were made by which applicant; and (b) the delivery body must provide details of those bids to— (i) the auditor; and (ii) the Authority, where the Authority requests the details. (4) Subject to paragraph (5), where the delivery body is provided with an audit report it must make the report publicly available as soon as practicable after Part 6 applies to the allocation round. (5) The delivery body may exclude from publication any part of the audit report which the delivery body considers to contain commercially confidential information. (6) In this regulation, “audit of the calculations” means an audit of whether or not the calculations required by the contract allocation framework were— (a) applied correctly; and (b) made accurately.
36 Auditing
(1) The delivery body must obtain an audit of the calculations— (a) likely to be made by it in the contract allocation process in relation to an estimated budget as soon as reasonably practicable after an estimated budget notice has been given to the delivery body; and (b) made by it in the contract allocation process as soon as reasonably practicable after a notice is given under regulation 35(1) (completion of the contract allocation process). (2) An audit under paragraph (1) must— (a) be carried out by a person (“the auditor”) independent of the delivery body and who is qualified to perform an audit of the calculations made in the contract allocation process; and (b) include provision of a report to the delivery body (“an audit report”) which— (i) sets out whether or not the auditor considers that calculations have been made correctly and accurately; and (ii) where applicable, identifies any calculations which the auditor considers were not correctly or accurately made and identifies the consequences of those calculations. (3) Where during a contract allocation process bids of strike prices are made— (a) the audit report must not include any information which would enable the identification of which bids were made by which applicant; and (b) the delivery body must provide details of those bids to— (i) the auditor; and (ii) the Authority, where the Authority requests the details. (4) Subject to paragraph (5), where the delivery body is provided with an audit report it must make the report publicly available as soon as practicable after Part 6 applies to the allocation round. (5) The delivery body may exclude from publication any part of the audit report which the delivery body considers to contain commercially confidential information. (6) In this regulation, “audit of the calculations” means an audit of whether or not the calculations required by the contract allocation framework were— (a) applied correctly; and (b) made accurately.
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