43 CFR § 3190.2-3 - Audit.

---
identifier: "/us/cfr/t43/s3190.2-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "43 CFR § 3190.2-3 - Audit."
title_number: 43
title_name: "Public Lands: Interior"
section_number: "3190.2-3"
section_name: "Audit."
chapter_name: "BUREAU OF LAND MANAGEMENT, DEPARTMENT OF THE INTERIOR"
subchapter_number: "C"
subchapter_name: "MINERALS MANAGEMENT (3000)"
part_number: "3190"
part_name: "DELEGATION OF AUTHORITY, COOPERATIVE AGREEMENTS AND CONTRACTS FOR OIL AND GAS INSPECTION"
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. 1735 and 1751."
regulatory_source: "52 FR 27182, July 17, 1987, unless otherwise noted."
cfr_part: "3190"
---


# 3190.2-3 Audit.

In maintaining financial records relating to the funds received and expended under a delegation of authority, cooperative agreement, or contract, States, Indian tribes and contractors shall comply with generally accepted accounting principles and audit requirements established by the Department of the Interior and Bureau of Land Management.