{"data":{"id":"us/30-cfr-1227.301","jurisdiction":"us","citation":"30 CFR 1227.301","heading":"What are a State's responsibilities if it performs audits?","body":"If you perform audits you must:\n(a) Comply with the ONRR Audit Procedures Manual and the Government Auditing Standards issued by the Comptroller General of the United States;\n(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;\n(c) Agree to undertake special audit initiatives ONRR identifies targeting specific royalty issues, such as valuation or volume determinations;\n(d) Prepare, construct, or compile audit work papers under the appropriate procedures, manuals, and guidelines;\n(e) Prepare and submit ONRR Audit Work Plans. You may modify your Audit Work Plans with ONRR approval; and\n(f) Comply with procedures for appealed demands or orders, including meeting timeframes, supplying information, and using the appropriate format.","path":["Title 30—Mineral Resources","CHAPTER XII—OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR","SUBCHAPTER A—NATURAL RESOURCES REVENUE","PART 1227—DELEGATION TO STATES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-30.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:24Z","sha256":"b4fcb04c879c248ccd0296b6669d7c440dcd6b0726433a7e1081881602b229d1","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1227.300","next":"us/30-cfr-1227.400"},"notice":"GroundRules: Original legal text. Not legal advice."}