Section 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