30 CFR § 1204.204 - What accounting and auditing relief will ONRR not allow?

---
identifier: "/us/cfr/t30/s1204.204"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 1204.204 - What accounting and auditing relief will ONRR not allow?"
title_number: 30
title_name: "Mineral Resources"
section_number: "1204.204"
section_name: "What accounting and auditing relief will ONRR not allow?"
chapter_name: "OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "NATURAL RESOURCES REVENUE"
part_number: "1204"
part_name: "ALTERNATIVES FOR MARGINAL PROPERTIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "30 U.S.C. 1701"
regulatory_source: "69 FR 55088, Sept. 13, 2004, unless otherwise noted. Redesignated at 75 FR 61067, Oct. 4, 2010."
cfr_part: "1204"
---


# 1204.204 What accounting and auditing relief will ONRR not allow?

ONRR will not approve your request for accounting and auditing relief under this subpart if your request:

(a) Prohibits ONRR or the State from conducting any form of audit;

(b) Permanently relieves you from making future royalty reports or payments;

(c) Provides for less frequent royalty reports and payments than annually;

(d) Provides for you to submit royalty reports and payments at separate times;

(e) Impairs ONRR's ability to properly or efficiently account for or distribute royalties;

(f) Requests relief for a lease under which the Federal Government takes its royalties in kind;

(g) Alters production reporting requirements;

(h) Alters lease operation or safety requirements;

(i) Conflicts with rent, minimum royalty, or lease requirements; or

(j) Requests relief for production from a marginal property located in whole or in part in a State that has determined that it will not allow such relief under § 1204.208.