Royalty Compliance: Improvements Made in Interior's Audit Strategy, But More Are Needed

Pursuant to a congressional request, GAO reviewed the Department of the Interior's Minerals Management Service's (MMS) auditing of royalty payors, and provided information on: (1) communication and coordination with delegated state and tribal auditors; (2) funding allocations to state and tribal auditors; (3) contracting-out plans for audits of individual Indian leases; and (4) MMS audits' internal controls.