30 C.F.R. § 227.301 What are a State's responsibilities if it performs audits?
Title 30 - Mineral Resources
If you perform audits you must: (a) Comply with the MMS Audit Procedures Manual and the Government Auditing Standards issued by the Comptroller General of the United States; (b) Follow the MMS Annual Audit Work Plan and 5-year Audit Strategy, which MMS will develop in consultation with States having delegated audit authority; (c) Agree to undertake special audit initiatives MMS 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 MMS Audit Work Plans. You may modify your Audit Work Plans with MMS approval; and (f) Comply with procedures for appealed demands or orders, including meeting timeframes, supplying information, and using the appropriate format.
Title 30: Mineral Resources
PART 227—DELEGATION TO STATES
States' Responsibilities To Perform Delegated Functions
§ 227.301 What are a State's responsibilities if it performs audits?
