CHAPTER 18 PANELAUDIT ISSUES

• Jurisdiction: United States

Federal and Indian Oil and Gas Royalty Valuation and Management Vol. 2
(Jan 1992)
CHAPTER 18
PANELAUDIT ISSUES

Material Not Received By RMMLF

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SUMMARY OF MMS PUBLICATIONS

The following is a summary of all publications that were used in compiling the information within the Rocky Mountain Mineral Law Foundation Institute papers not included in the reference book directly. The Royalty Management Program (RMP) produces several major publications. They include: "Mineral Revenues: Report on Federal and Indian Leases" "Royalty Management Program Overview", "Strategic Plan for Operations and Systems," Fiscal Year 1990 Status Report," the "Action Plan for Improved Indian Royalty Management," the "Oil and Gas Payor Handbook Volumes 1 and 2," and the "PAAS Reporter Handbook."

"Mineral Revenues: Report on Federal and Indian Leases" addresses both current and historical sales volume, sales value, and revenues received from mineral leases on Federal and Indian lands, including the Outer Continental Shelf. This document is distributed to congressional, Federal, State, Indian, and industry representatives. In February 1991, RMP released a comprehensive 10-year edition summarizing statistics for the period 1980-89.

"Royalty Management Program Overview" provides summarized fiscal year statistics on royalty collections, disbursements, audit activities, automated systems, and RMP organizational and functional information. This is a high level fiscal year reference document.

"Strategic Plan for Operations and Systems" contains information detailing the comprehensive plan for improvement of the Minerals Management Service's (MMS) RMP. This document was developed with the full involvement of RMP's constituency. There are three sections of this document that detail RMP's short-term and intermediate-term (1 to 3 years) and longer-term (3 to 5 years) strategies designed to implement planned improvements.

"Fiscal Year 1990 Status Report" evolved as a direct result of performance evaluations conducted by RMP relative to the overall performance and objectives of the program. It documents the extent to which RMP is accomplishing its objectives and the actions taken or planned to achieve full performance in all program areas. This document received input from RMP constituents. Their input is incorporated into the status report.

The "Action Plan for Improved Indian Royalty Management" document details a comprehensive action plan for improved services relevant to Indian mineral administration. This document is the result of a comprehensive investigation into the Federal Government's relationship with American Indians. In May 1989, MMS representatives testified before the Senate Select Committee (Committee) on Indian Affairs. During those proceedings MMS committed to improve services to the Indian community. The MMS' Director created an Inititative for Indian Tribes and Allottees Task Force to evaluate the Committee's concerns and to develop an improvements plan. This document discusses the action initiatives for improvement.

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MMS CITED LEGAL DECISIONS

AUDIT PROGRAM

No legal citations

CURRENT GAS MARKETING ROYALTY ISSUES — M.M.S. PERSPECTIVE

Associated Gas Distributors v. FERC, 824F.2d 981 (D.C. Cir. 1987).

Diamond Shamrock Exploration Corporation v. Donald P. Hodel, et al., 853 F.2d 1159, (5th Cir. 1988).

The Mesa Petroleum Company v. U.S. Department of the Interior, 647 F. Supp. 1350 (W.D. La. 1986).

Texas Eastern Transmission Corporation, et al. v. FERC, 769 F.2d 1053 (5th Cir. 1985).

OVER/UNDER PRODUCTION ON FEDERAL LEASES, UNITS, AND COMMUNITIZED AREAS: THE LEGAL AND ACCOUNTING IMPACT OF THE 1988 MMS ROYALTY VALUATION REGULATIONS (THE TAKES VS. ENTITLEMENTS ISSUE)

Amoco Production Co., (on reconsideration) 35 IBLA 43 (1978).

Amoco Production Co., 45 IBLA 16 (1980).

Amoco Production Co. v. Thompson, 516 So. 2d 376 (La. App. 1987), writ denied, 520...