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.