Corporate policies

Internal Audit

Our internal audit service provides independent appraisal for management by measuring and evaluating the adequacy, reliability and effectiveness of management and financial control systems. Internal audit makes recommendations based on the appraisal of each system reviewed. An annual assurance report is provided to the Accounting Officer. 

We outsource the provision of the internal audit service to ensure wholly independent and fully professional analysis and recommendations. 

National Audit Office

The Comptroller and Auditor General (C&AG) is the head of the National Audit Office (NAO) and is responsible for certifying our Annual Report and Accounts. The C&AG enjoys a high degree of independence. They decide on the extent and conduct of the external audit and other examinations carried out on our accounts, and the content of reports that are made to Parliament.

The C&AG is concerned with assessing whether our financial statements give a true and fair view, and ensure they do not contain material errors or are presented in a way that might mislead a person relying on the accounts.

We value all colleagues regardless of gender, background, ethnicity, age, nationality, expertise or experience. 

We want to lead the way in making both our own organisation and the wider sector we regulate more inclusive, equitable and diverse to represent the people we serve. 

We’re taking steps to meet these goals under the three key pillars of our Equity, Diversity and Inclusion Strategy 2022.

Pillar one: A diverse and inclusive workforce

We are increasing our focus on data, using it to help us deliver:

• a disability action plan
• a carers action plan
• a race action plan

Pillar two: Inclusive culture

We are working with our staff networks to identify and take advantage of new inclusivity focused opportunities, based on real-time data analysis.

Pillar three: Promoting equity, diversity and inclusion externally

We will continue to influence equity, diversity and inclusion improvements across the energy sector through our work as part of initiatives including: 

• Tackling Inclusion and Diversity in Energy (TIDE)
• 50:50 The Equality Project
• the Energy Leaders Coalition

The Freedom of Information (FOI) Act 2000 and the Environmental Information Regulations 2004 (EIR) both came into force on 1 January 2005. They give people the right to request recorded information held by public authorities. As a government department, we qualify as a public authority.

Subject access requests (SARs) under General Data Protection Regulation (2018) give an individual the right to obtain a copy of their personal data as well as other supplementary information. It helps individuals to understand how and why an organisation is using their data, and check if the organisation is doing it lawfully.

You can find full details on how to make FOI, EIR and SAR-based requests for information in our Information request section. 

E-mail us to make a request

We are committed to providing information on where we are spending money and, as a government organisation, ensure we are accountable.

To ensure money is spent wisely, we adhere to four essential principles: 

• transparency – providing clear, consistent, comparable and accessible information
• accountability – holding decision-makers and budget holders to account
• simplicity – ensuring it is easy to understand what is going on
• coherence – keeping our activities clear and logical.

We account for our use of resources in our Annual Report and Accounts, which are audited by the National Audit Office.

We also publish details of senior members’ expenses and of contracts greater than £25k in value in our corporate publications section.

You can read details of how we purchase services that support our work in our procurement and bidding for contracts section. 

Details of the Business Appointment Rules that govern post-Ofgem employment can be found at BAR guidance for Managers and All Employees.

Whistleblowers disclose information about the activities of companies or individuals. They do so to raise a concern about wrongdoing, risk or malpractice that they become aware of through their work.

We are designated by the Public Interest Disclosure Act 1998 (PIDA) to receive disclosures about the gas and electricity industry and we take information provided by whistleblowers seriously.

We treat all disclosures made under this Whistleblowing guidance sensitively, and will protect the identity of the individual making an allegation wherever possible. However, in certain circumstances we may be required to reveal identity, where we are required to by law.

We welcome information from whistleblowers working in the energy industry, and would encourage you to contact us if you wish to raise a concern - for full details see our Whistleblowing page. 

E-mail us about whistleblowing