Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 30 - Mineral Resources |
Chapter XII—Office of Natural Resources Revenue, Department of the Interior |
SubChapter A—Natural Resources Revenue |
Part 1217 - Audits and Inspections |
Subpart A - General Provisions |
§ 1217.10 - Providing records during an audit.
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§ 1217.10 Providing records during an audit.
(a) ONRR or an authorized State or Tribe may specify the method an auditee must use to provide records for all audits conducted under this chapter, statute, or agreement. The methods may include one or more of the following:
(1) Inspect records at an auditee's place of business during normal business hours;
(2) Send records using secure electronic means. When requesting that records be provided electronically, ONRR or the authorized State or Tribe will specify the format in which the records shall be produced, directions for electronic transmission, and instructions to ensure secure transmission; or
(3) Deliver hard copy records using the U.S. Postal Service, special courier, overnight mail, or other delivery service to an address specified by ONRR or an authorized State or Tribe.
(b) [Reserved]