§203.81. What supplemental reports do royalty-relief applications require?
30 C.F.R. § 203.81
You must send us the supplemental reports, indicated in the following table by an X, that apply to your field. Sections 203.83 through 203.91 describe these reports in detail.
You must certify that all information in your application, fabricator's confirmation and post-production development reports is accurate, complete, and conforms to the most recent content and presentation guidelines available from the BSEE Regional office for your region.
With your application and post-production development report, you must submit an additional report prepared by an independent CPA that:
Assesses the accuracy of the historical financial information in your report; and
Certifies that the content and presentation of the financial data and information conform to our most recent guidelines on royalty relief. This means the data and information must:
Include only eligible costs that are incurred during the qualification months; and
Be shown in the proper format.
You must identify the people in the CPA firm who prepared the reports referred to in paragraph (c) of this section and make them available to us to respond to questions about the historical financial information. We may also further review your records to support this information.
Notes, amendments, and revision history
Authority
Authority: 25 U.S.C. 396 et seq.; 25 U.S.C. 396a et seq.; 25 U.S.C. 2101 et seq.; 30 U.S.C. 181 et seq.; 30 U.S.C. 351 et seq.; 30 U.S.C. 1001 et seq.; 30 U.S.C. 1701 et seq.; 31 U.S.C. 9701; 42 U.S.C. 15903-15906; 43 U.S.C. 1301 et seq.; 43 U.S.C. 1331 et seq.; and 43 U.S.C. 1801 et seq.
Source
Source: 76 FR 64462, Oct. 18, 2011, unless otherwise noted.