30 CFR 1227.301 - What are a State's responsibilities if it performs audits?

§ 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.

[ 62 FR 43084, Aug. 12, 1997, as amended at 75 FR 61087, Oct. 4, 2010]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code
Public Laws

Title 30 published on 20-Dec-2017 04:15

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 30 CFR Part 1227 after this date.

  • 2013-06-28; vol. 78 # 125 - Friday, June 28, 2013
    1. 78 FR 38829 - Delegation to States
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Office of Natural Resources Revenue
      30 CFR Part 1227