---
kind: "section"
citation: "30 C.F.R. § 203.81"
title: "30"
number: "203.81"
heading: "What supplemental reports do royalty-relief applications require?"
url: "https://uscodex.org/cfr/30/203.81"
---

# §203.81. What supplemental reports do royalty-relief applications require?

- (a) 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](/cfr/30/203.83..203.91.md) describe these reports in detail.
- (b) 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.
- (c) With your application and post-production development report, you must submit an additional report prepared by an independent CPA that:
  - (1) Assesses the accuracy of the historical financial information in your report; and
  - (2) 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:
    - (i) Include only eligible costs that are incurred during the qualification months; and
    - (ii) **Be shown in the proper format.**
- (d) You must identify the people in the CPA firm who prepared the reports referred to in [paragraph (c)](#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

### 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.