Agency Information Collection Activities; Accounts Receivable Confirmations Reporting

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Federal RegisterSep 23, 2024
89 Fed. Reg. 77540 (Sep. 23, 2024)
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    Department of the Interior Office of Natural Resources Revenue
  • [Docket No. ONRR-2011-0019; DS63644000 DRT000000.CH7000 234D1113RT, OMB Control Number 1012-0001]
  • AGENCY:

    Office of Natural Resources Revenue (“ONRR”), Interior.

    ACTION:

    Notice of information collection; request for comment.

    SUMMARY:

    In accordance with the Paperwork Reduction Act of 1995 (“PRA”), ONRR is proposing to renew an information collection. Through this Information Collection Request (“ICR”), ONRR seeks renewed authority to collect information related to the paperwork requirements under the Chief Financial Officers Act of 1990 (“CFO Act”) covering the collection of royalties and other mineral revenues due, which obligations are accounted for as accounts receivables.

    DATES:

    Interested persons are invited to submit comments on or before October 23, 2024.

    ADDRESSES:

    All comment submissions must (1) reference “OMB Control Number 1012-0001” in the subject line; (2) be sent to ONRR before the close of the comment period listed under DATES ; and (3) be sent through the following method:

    Electronically via the Federal eRulemaking Portal: Please visit https://www.regulations.gov. In the Search Box, enter the Docket ID Number for this ICR renewal (“ONRR-2011-0019”) to locate the document and click the “Comment Now!” button. Follow the prompts to submit your comment prior to the close of the comment period.

    Docket: To access the docket to view ICR publications in the Federal Register , go to https://www.regulations.gov and search “ONRR-2011-0019”. The docket will display renewal notices recently published in the Federal Register , publications associated with prior renewals, and applicable public comments received for this ICR.

    OMB ICR Data: OMB also maintains information on ICR renewals and approvals. You may access this information at https://www.reginfo.gov/public/do/PRASearch. Please use the following instructions: Under the “OMB Control Number” heading enter “1012-0001” and click the “Search” button located at the bottom of the page. To view the ICR renewal or OMB approval status, click on the latest entry (based on the most recent date). On the “View ICR—OIRA Conclusion” page, check the box next to “All” to display all available ICR information provided by OMB.

    FOR FURTHER INFORMATION CONTACT:

    To request additional information about this ICR, please contact Thomas Anthony, Financial Services, by email at Thomas.Anthony@onrr.gov or by telephone at (303) 231-3708.

    Individuals in the United States who are deaf, deafblind, hard of hearing, or have a speech disability may dial 711 (TTY, TDD, or TeleBraille) to access telecommunications relay services. Individuals outside the United States should use the relay services offered within their country to make international calls to the point-of-contact in the United States.

    SUPPLEMENTARY INFORMATION:

    Pursuant to the PRA, 44 U.S.C. 3501, et seq., and 5 CFR 1320.5, all information collections as defined in 5 CFR 1320.3, require approval by OMB. ONRR may not conduct or sponsor, and you are not required to respond to, a collection of information unless it displays a currently valid OMB control number.

    As part of ONRR's continuing effort to reduce paperwork and respondent burdens, ONRR is inviting the public and other Federal agencies to comment on new, proposed, revised, and continuing collections of information in accordance with the PRA and 5 CFR 1320.8(d)(1). This helps ONRR assess the impact of its information collection requirements and minimize the public's reporting burden. It also helps the public understand ONRR's information collection requirements and provide the requested data in the desired format.

    ONRR is especially interested in public comments addressing the following:

    (1) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;

    (2) The accuracy of ONRR's estimate of the burden for this collection of information, including the validity of the methodology and assumptions used;

    (3) Ways to enhance the quality, utility, and clarity of the information to be collected; and

    (4) How might the agency minimize the burden of the collection of information on those who are to respond, including through the use of appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., permitting electronic submission of response.

    ONRR published a notice, with a 60-day public comment period soliciting comment of this collection of information, in the Federal Register on April 16, 2024 (89 FR 26915). ONRR did not receive comments from companies regarding the published 60-day Federal Register notice. ONRR conducted outreach to industry and did not receive any comments.

    Comments that you submit in response to this 30-day notice are a matter of public record. ONRR will include or summarize each comment in its request to OMB to approve this ICR. Before including your address, phone number, email address, or other personal identifying information in your comment, you should be aware that your entire comment—including your personal identifying information—may be made publicly available at any time. While you can ask ONRR in your comment to withhold information from public review, ONRR cannot guarantee that it will be able to do so.

    Abstract: (a) General Information: The Secretary of the United States Department of the Interior (“Secretary”) is responsible for mineral resource development on Federal and Indian lands and the Outer Continental Shelf. Laws pertaining to Federal and Indian mineral leases are posted at https://onrr.gov/references/statutes. Pursuant to the Federal Oil and Gas Royalty Management Act of 1982 (“FOGRMA”) and other laws, the Secretary's responsibilities include maintaining a comprehensive inspection, collection, and fiscal and production accounting and auditing system that: (1) accurately determines mineral royalties, interest, and other payments owed, (2) collects and accounts for such amounts in a timely manner, and (3) disburses the funds collected. See 30 U.S.C. 1701 and 1711. ONRR performs these mineral revenue management responsibilities for the Secretary. See Secretarial Order No. 3306. Royalty payors submit royalty reports to ONRR on a monthly basis by submitting forms ONRR-2014 (Report of Sales and Royalty Remittance) and ONRR-4430 (Solid Minerals Production and Royalty Report). ONRR uses these royalty reports to create accounts receivables of the mineral revenues that ONRR collects.

    The basis for the data that a company submits on forms ONRR-2014 and ONRR-4430 is generally available within the records of the lessee or others involved in developing, transporting, processing, purchasing, or selling such minerals. The information that ONRR collects under this ICR includes data necessary to ensure that ONRR's accounts receivables are accurately based on the value of the mineral production, as reported to ONRR on forms ONRR-2014 and ONRR-4430.

    (b) Information Collections: Every year, under the CFO Act, the Office of Inspector General (“OIG”) or its agent audits the accounts receivable portions of the Department of the Interior's financial statements, which includes accounts receivables based on ONRR forms ONRR-2014 and ONRR-4430. Accounts receivable confirmations are a common practice in the audit business.

    As part of CFO Act audits, the OIG or its agent selects a sample of accounts receivable items based on forms ONRR-2014 and ONRR-4430 and provides the sample items to ONRR. ONRR then identifies the company names and addresses for the sample items selected and creates accounts receivable confirmation letters. In order to meet the CFO Act's requirements, the letters must be on ONRR letterhead and the Deputy Director for ONRR, or his or her designee, must sign the letters. The letters request third-party confirmation responses by a specified date on whether ONRR's accounts receivable records agree with royalty payor records for the following items: (1) customer identification; (2) royalty invoice number; (3) payor assigned document number; (4) date of ONRR receipt; (5) original amount the payor reported; and (6) remaining balance due to ONRR. The OIG or its agent mails the letters to the payors, instructing them to respond directly to confirm the accuracy and validity of selected royalty receivable items and amounts. In turn, it is the responsibility of the payors to verify, research, and analyze the amounts and balances reported on their respective forms ONRR-2014 and ONRR-4430.

    Title of Collection: Accounts Receivable Confirmations.

    OMB Control Number: 1012-0001.

    Form Number: None.

    Type of Review: Extension of a currently approved collection.

    Respondents/Affected Public: Businesses.

    Total Estimated Number of Annual Respondents: 24 randomly selected mineral payors from Federal and Indian lands and the OCS.

    Total Estimated Number of Annual Responses: 24.

    Estimated Completion Time per Response: ONRR estimates that each response will take 15 minutes for payors to complete.

    Total Estimated Number of Annual Burden Hours: 6 hours.

    Respondent's Obligation: Voluntary.

    Frequency of Collection: Annual.

    Total Estimated Annual Non-Hour Burden Cost: ONRR did not identify any “non-hour cost” burden associated with this collection of information.

    An agency may not conduct, or sponsor and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number.

    The authority for this action is the PRA of 1995 (44 U.S.C. 3501 et seq.).

    Howard M. Cantor,

    Director, Office of Natural Resources Revenue.

    [FR Doc. 2024-21613 Filed 9-20-24; 8:45 am]

    BILLING CODE 4335-30-P