§ 1711. Duties of Secretary

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(a)Establishment of inspection, collection, and accounting and auditing system The Secretary shall establish a comprehensive inspection, collection and fiscal and production accounting and auditing system to provide the capability to accurately determine oil and gas royalties, interest, fines, penalties, fees, deposits, and other payments owed, and to collect and account for such amounts in a timely manner.

(b)Annual inspection of lease sites; training The Secretary shall—

(1)establish procedures to ensure that authorized and properly identified representatives of the Secretary will inspect at least once annually each lease site producing or expected to produce significant quantities of oil or gas in any year or which has a history of noncompliance with applicable provisions of law or regulations; and

(2)establish and maintain adequate programs providing for the training of all such authorized representatives in methods and techniques of inspection and accounting that will be used in the implementation of this chapter.

(c)Audit and reconciliation of lease accounts; contracts with certified public accountants; availability of books, accounts, records, etc., necessary for audit

(1)The Secretary shall audit and reconcile, to the extent practicable, all current and past lease accounts for leases of oil or gas and take appropriate actions to make additional collections or refunds as warranted. The Secretary shall conduct audits and reconciliations of lease accounts in conformity with the business practices and recordkeeping systems which were required of the lessee by the Secretary for the period covered by the audit. The Secretary shall give priority to auditing those lease accounts identified by a State or Indian tribe as having significant potential for underpayment. The Secretary may also audit accounts and records of selected lessees and operators.

(2)The Secretary may enter into contracts or other appropriate arrangements with independent certified public accountants to undertake audits of accounts and records of any lessee or operator relating to the lease of oil or gas. Selection of such independent certified public accountants shall be by competitive bidding in accordance with chapters 1 to 11 of title 40 and division C (except sections 3302, 3307(e), 3501(b), 3509, 3906, 4710, and 4711) of subtitle I of title 41, except that the Secretary may not enter into a contract or other arrangement with any independent certified public accountant to audit any lessee or operator where such lessee or operator is a primary audit client of such certified public accountant.

(3)All books, accounts, financial records, reports, files, and other papers of the Secretary, or used by the Secretary, which are reasonably necessary to facilitate the audits required under this section shall be made available to any person or governmental entity conducting audits under this chapter.

(Pub. L. 97–451, title I, § 101, Jan. 12, 1983, 96 Stat. 2449.)

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CFR

statute-compilations

Sec. 101
duties of the secretary

statutes-at-large

Public Law 97–451
To ensure that all oil and gas originated on the public lands and on the Outer Continental Shelf are properly accounted for under the direction of the Secretary of the Interior, and for other purposes

bill

7 references not yet in our index

Pub. L. 97–451, title I, § 101
96 Stat. 2449
41 U.S.C. 252
Pub. L. 107–217, § 5(c)
116 Stat. 1303
Pub. L. 111–350, § 6(c)
124 Stat. 3854

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§ 1711

Duties of Secretary

Fed. Reg.×39

Bills×20

C.F.R.×2

Stat. Comp.×1

Stat.×1

Pub. L.Pub. L. 97–451, title I, § 101

Stat.96 Stat. 2449

Cite41 U.S.C. 252

Pub. L.Pub. L. 107–217, § 5(c)

Stat.116 Stat. 1303

Cites 7 · showing 5Cited by 63 across 5 sources