§1227.301. What are a State's responsibilities if it performs audits?
30 C.F.R. § 1227.301
If you perform audits you must:
Comply with the ONRR Audit Procedures Manual and the Government Auditing Standards issued by the Comptroller General of the United States;
Follow the ONRR Annual Audit Work Plan and 5-year Audit Strategy, which ONRR will develop in consultation with States having delegated audit authority;
Agree to undertake special audit initiatives ONRR identifies targeting specific royalty issues, such as valuation or volume determinations;
Prepare, construct, or compile audit work papers under the appropriate procedures, manuals, and guidelines;
Prepare and submit ONRR Audit Work Plans. You may modify your Audit Work Plans with ONRR approval; and
Comply with procedures for appealed demands or orders, including meeting timeframes, supplying information, and using the appropriate format.
Notes, amendments, and revision history
Amendments
[62 FR 43084, Aug. 12, 1997, as amended at 75 FR 61087, Oct. 4, 2010]
Amendments
[62 FR 43084, Aug. 12, 1997, as amended at 75 FR 61087, Oct. 4, 2010]
Authority
Authority: 30 U.S.C. 1735; 30 U.S.C. 196; Pub L. 102-154.
Source
Source: 62 FR 43084, Aug. 12, 1997, unless otherwise noted. Redesignated at 75 FR 61087, Oct. 4, 2010.
Amendments
[62 FR 43084, Aug. 12, 1997, as amended at 75 FR 61087, Oct. 4, 2010]