---
kind: "section"
citation: "30 C.F.R. § 1227.301"
title: "30"
number: "1227.301"
heading: "What are a State's responsibilities if it performs audits?"
url: "https://uscodex.org/cfr/30/1227.301"
---

# §1227.301. What are a State's responsibilities if it performs audits?


If you perform audits you must:

- (a) Comply with the ONRR Audit Procedures Manual and the Government Auditing Standards issued by the Comptroller General of the United States;
- (b) Follow the ONRR Annual Audit Work Plan and 5-year Audit Strategy, which ONRR will develop in consultation with States having delegated audit authority;
- (c) Agree to undertake special audit initiatives ONRR identifies targeting specific royalty issues, such as valuation or volume determinations;
- (d) Prepare, construct, or compile audit work papers under the appropriate procedures, manuals, and guidelines;
- (e) **Prepare and submit ONRR Audit Work Plans.** You may modify your Audit Work Plans with ONRR approval; and
- (f) Comply with procedures for appealed demands or orders, including meeting timeframes, supplying information, and using the appropriate format.

## Notes

### 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]