How to keep the fuel reserves in the right way and how to account it properly? When can a company be accused of thriftlessness related to Fuel Supplies?
According to the Polish Energetic Law Regulation, every company that produces energy power or heat is obliged to collect and keep the fuel reserves in amount that enables keeping continuous supplies of energy and heat to consumers. It is a way to keep the energetic safety in the country and this requirement must be followed by all the power plants and heat plants in Poland. This duty is being supervised by many supervising institutions and fines for not obeying this rule are very severe. The first step is reporting to Energy Regulatory Office, then there is a verification done by audit companies and the last stage is the Supreme Audit Office (NIK). Execution of the obligation of keeping reserves can have its final even in a court or can be a subject of investigation.
During the workshop, the speakers explained to representatives of numerous power plants, sanctions and penalties that may threaten them by the overseers for failing to meet the obligation. The first speaker was Mr. Oskar Pawlowski, Attorney from the Law firm Oskar Pawlowski & Partners, Secretary of the Supervisory Board of LOTOS Group, who discussed a regulatory environment - connected to organizational maintenance and fuel inventory management. The Expert discussed all types of fuel available to the Polish entities or crude oil, petroleum products and natural gas. He discussed as well a proper storage management and fuel storage methods, and a contract for storage should look like. The next issue considered was the possibility of the company having a contract to maintain and create inventory to an external entity. The presentation ended with a discussion of several scenarios taking place in audit units.
The next speaker, also representing the legal community, was Attorney Thomas Chmal from the law firm White & Case. He raised the issue of contracts for the coal supplies, which are designed to protect the producer and are the basis for keeping reserves. The presentation caused a number of questions from the participants, who verified their own contracts with the guidelines presented by the speaker. After discussing regulatory issues we moved to block II of the workshop "NIK and URE audits in enterprises - specific controls, procedures, case studies". The position of the first of these units was presented by Andrzej Sowinski - Deputy Director of the Department of Economy, Treasury and Privatisation of the Supreme Audit . Director, who took part in the implementation process of a number of controls in the field of energy security (including the preparation of audit results hold fuel stocks in energy companies in 2003 and 2011) drew participants to control the technical aspects and the possible scenarios proceedings. The presentation included procedures, the most important results of the inspection and examples of irregularities. Participants could lecture on how they should behave during the inspection of NIK, what their rights and responsibilities are, what is the scope of the information that may be or are required to make, and when they have the right to refuse to answer questions, and how it works.
The second supervisory instituion to which energy entities are required to report is the Energy Regulatory Office. Issues related to the relationship "energy producer - URE" in maintaining inventory were referred by Mr. Zdzislaw Muras - Doctor of Law and a specialist in the field of energy law. Dr. Zdzislaw Muras - speaking as an independent expert, gave a lecture entitled "Principles of maintenance and control of fuel stocks in companies - power and regulatory experience." In the first part of the presentation Dr. Muras discussed the regulatory environment, and pointed profile of the obliged unit. The following issues were discussed: rules for reporting the amount of fuel, reducing inventory procedures, rules and deadlines for their recovery. The final part of the presentation were (which caused the emotions and interest of participants) the rules of proceeding with audit by URE and fines in the case of breach of the obligation of keeping reserves.
The last was Wladyslaw Maciejowski, expert of the District Court in Poznań, discussing the problem of carbon accounting. The speaker discussed the settlement of coal instructions, procedural issues and methodology of documentation, as well as the deficiencies undeserved Factory Standard Rule and inventory. In the end of the event there were questions and answer session, during which speakers remained available to participants who were free to ask their questions.
The workshop was supported by a large group of media patrons: MPomiary Automatyka Robotyka, Ogrzewnictwo.pl, Qualitynews, Eko-samorzadowiec.pl, Polski Przemysł, Instal, Teberia, Inzynieria.com, Paliwa i Energetyka, PortalEnergetyczny.pl, Energia dla Przemysłu oraz Energetykon. were free to ask their questions.
As the Organizer we would like to thank all the Partners, Expers, Honorary Patrons, Media Patrons and all the participants of the workshop.
