Better Internal Controls Could Ensure Accuracy of the Office of Natural Resources Revenue’s Royalty Reporting and Adjustments

Submitting OIG:

Report Description:

We found that ONRR needs to strengthen its internal controls and processes to ensure accurate royalty reporting for adjustments.

Short / Alternative Report Title:

Better Internal Controls Could Ensure Accuracy of ONRR’s Royalty Reporting and Adjustments

Date Issued:

Thursday, January 20, 2022

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2020-CR-009

Component, if applicable:

Office of Natural Resources Revenue

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
FinalAuditONRRRoyaltyReportingandAdjustmentsPublic.pdf	1.84 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
2020-CR-009-03	Open	Yes
We recommend that ONRR evaluate the use of ARC 10, Adjustments, to determine its effectiveness and create additional codes to capture accurate reasons for adjustments.
2020-CR-009-13	Open	Yes
We recommend that ONRR develop and implement a process to prevent modification of adjustments made as a result of compliance activities without approval from ONRR.
2020-CR-009-14	Open	Yes
We recommend that ONRR develop and implement processes to reduce unnecessary manual transactions as the BPRM effort is being implemented.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2020-CR-009-03

Open

Yes

2020-CR-009-13

Open

Yes