ATCO Gas Australia Pty Ltd - Gas Distribution Licence (GDL8) - 2025 Performance Audit - Final report

Sep 16, 2026

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Final report for the 2025 Performance Audit of ATCO Gas Australia Pty Ltd’s Gas Distribution Licence (GDL8), covering 1 July 2022 to 30 June 2025. The independent auditor provides a modified opinion based on specific non-compliances against licence conditions and relevant legislative obligations, evaluated against the Economic Regulation Authority’s Gas Compliance Reporting Manual and Audit and Review Guidelines. Findings include unavailability of a 24-hour emergency line due to telecom backup failures and reconnection delays beyond required timeframes, with progress toward technology enhancements.

LanguageEnglish

CategoryForms

FormatPDF

Pages62

Reading Time22 min

AccessFree to download

Independent auditor's assurance report

Modified opinion

Basis for modified opinion

Executive Summary

Summary of Ratings

Detailed findings, recommendations and action plans

Status of recommendations addressing non-compliances from the previous audit

Appendix A-Audit Plan

Appendix B-References

ATCO Gas Australia Pty Ltd Gas Distribution Licence (GDL8) 2025 Performance Audit Final report November 2025 Level 11, 251 Adelaide Terrace PERTH WA 6000 18 November 2025 Mr Michael Beer Senior Quality & Compliance Advisor ATCO Australia 12/2 Mill St Perth WA 6000 Dear Mr Beer Gas Distribution Licence (GDL8)– 2025 Performance audit report We have completed the Gas Distribution Licence Performance Audit for ATCO Gas Australia Pty Ltd for the period 1 July 2022 to 30 June 2025 and are pleased to submit our report to you. I confirm that this report is an accurate presentation of the findings and conclusions from our audit procedures. If you have any questions or wish to discuss anything raised in the report, please contact Andrew Baldwin [at](at abaldwin@assuranceadvisory.com.au)[ ](at abaldwin@assuranceadvisory.com.au)[abaldwin@assuranceadvisory.com.au](at abaldwin@assuranceadvisory.com.au) or myself at [slinden@assuranceadvisory.com.au](slinden@assuranceadvisory.com.au). Yours sincerely Assurance Advisory Group Stephen Linden Director [www.assuranceadvisory.com.au](www.assuranceadvisory.com.au) Table of Contents 1. Independent auditor's assurance report ........................................................................................................ 4 2. Executive Summary ........................................................................................................................................ 7 3. Summary of Ratings ...................................................................................................................................... 13 4. Detailed findings, recommendations and action plans ................................................................................ 16 5. Status of recommendations addressing non-compliances from the previous audit.................................... 34 Appendix A-Audit Plan ........................................................................................................................................ 37 Appendix B-References....................................................................................................................................... 38 1. Independent auditor's assurance report Modified opinion We have undertaken a reasonable assurance engagement on ATCO Gas Australia Pty Ltd’s (ATCO) compliance, in all material respects, with the conditions of its Gas Distribution Licence (GDL8) (the Licence) and relevant legislative obligations for the period 1 July 2022 to 30 June 2025. Our evaluation was made against the licence obligations listed in the relevant versions of the Economic Regulation Authority’s (the ERA) Gas Compliance Reporting Manual (the Reporting Manual) and in accordance with the ERA’s March 2019 Audit and Review Guidelines: Electricity and Gas Licences (the Guidelines) . In our opinion, based on the procedures we have performed and the evidence we have obtained, except for the effects of the matter described in the Basis for modified opinion paragraph below, ATCO has complied, in all material respects, with its licence conditions and relevant legislative obligations for the period 1 July 2022 to 30 June 2025. Basis for modified opinion During the period 1 July 2022 to 30 June 2025, ATCO did not comply with the applicable licence obligations as outlined below: | Reporting Manual number and Licence obligation | | Description | | --- | --- | --- | | 226 | Compendium clause 7.5
A distributor who disconnects or interrupts a customer’s supply address for emergency reasons must provide a 24 hour emergency line and use its best endeavours to restore supply as soon as possible.
to 30 June 2024 (replaced by 250A) | FY23
On 13 July 2022 ATCO identified an instance where a power outage and subsequent malfunction of the backup system resulted in the 24-hour emergency line being unavailable from 1.00am to 7.00am. The ATCO investigation attributed the

FAQs

What is the scope period of the GDL8 2025 performance audit?

The audit covers the period from 1 July 2022 to 30 June 2025.

Why does the report include a modified opinion?

A modified opinion is issued because ATCO did not comply with specific applicable licence obligations during the audit period, as detailed in the basis for modified opinion.

Which licence obligations were found non-compliant?

Non-compliances include emergency line availability not meeting the required hours due to backup system issues, and reconnection requests not being completed within the required timeframes on multiple occasions.

Sep 16, 2026

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