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Agency Information Collection Activities: Submitted for Office of Management and Budget (OMB) Review; Comment Request

---
identifier: "/us/fr/E6-6208"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Agency Information Collection Activities: Submitted for Office of Management and Budget (OMB) Review; Comment Request"
title_number: 0
title_name: "Federal Register"
section_number: "E6-6208"
section_name: "Agency Information Collection Activities: Submitted for Office of Management and Budget (OMB) Review; Comment Request"
positive_law: false
currency: "2006-04-26"
last_updated: "2006-04-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Interior Department"
document_number: "E6-6208"
document_type: "notice"
publication_date: "2006-04-26"
agencies:
  - "Interior Department"
  - "Minerals Management Service"
fr_citation: "71 FR 24738"
fr_volume: 71
comments_close_date: "2006-05-26"
fr_action: "Notice of a revision of a currently approved information collection (OMB Control Number 1010-0103)."
---

#  Agency Information Collection Activities: Submitted for Office of Management and Budget (OMB) Review; Comment Request

**AGENCY:**

Minerals Management Service (MMS), Interior.

**ACTION:**

Notice of a revision of a currently approved information collection (OMB Control Number 1010-0103).

**SUMMARY:**

To comply with the Paperwork Reduction Act of 1995 (PRA), we are notifying the public that we have submitted to OMB an information collection request (ICR) to renew approval of the paperwork requirements in the regulations under 30 CFR part 202—Royalties and part 206—Product Valuation. This notice also provides the public a second opportunity to comment on the paperwork burden of these regulatory requirements. The title of this ICR is “30 CFR part 202—Royalties, subpart C—Federal and Indian Oil, and subpart J—Gas Production From Indian Leases; and part 206—Product Valuation, subpart B—Indian Oil, and subpart E—Indian Gas.” The title reflects the previous consolidation of portions of six ICRs relating to Indian oil and gas leases. The six ICRs were previously titled:

• 1010-0061: 30 CFR part 206, subpart B—Indian Oil, § 206.55—Determination of Transportation Allowances (Form MMS-4110, Oil Transportation Allowance Report).

• 1010-0075: 30 CFR part 206, subpart E—Indian Gas, § 206.178—How do I determine a transportation allowance? (Form MMS-4295, Gas Transportation Allowance Report), and § 206.180—How do I determine an actual processing allowance? (Form MMS-4109, Gas Processing Allowance Summary Report).

• 1010-0095: 30 CFR part 206—Product Valuation, Subpart B—Indian Oil, § 206.54; subpart C—Federal Oil, § 206.109; subpart D—Federal Gas, §§ 206.156 and 206.158; and Subpart E—Indian Gas, § 206.177 (Form MMS-4393, Request to Exceed Regulatory Allowance Limitation).

**Note:**

ICR 1010-0095 (discontinued May 25, 2005) referenced both Indian and Federal citations. Indian citations now are referenced in 1010-0103, and Federal citations are referenced in 1010-0136; each ICR uses Form MMS-4393. However, the form resides in ICR 1010-0136 where most of the burden hours are incurred.

• 1010-0103: 30 CFR part 206, subpart E—Indian Gas (Form MMS-4411, Safety Net Report).

• 1010-0104: 30 CFR part 206, subpart E—Indian Gas, §§ 206.172, 206.173, and 206.176 (Form MMS-4410, Accounting for Comparison [Dual Accounting]).

• 1010-0138: 30 CFR part 206, subpart B, Establishing Oil Value on Royalty Due on Indian Leases.

**DATES:**

Submit written comments on or before May 26, 2006.

**ADDRESSES:**

Submit written comments by either FAX (202) 395-6566 or e-mail ( *[email protected]* ) directly to the Office of Information and Regulatory Affairs, OMB, Attention: Desk Officer for the Department of the Interior (OMB Control Number 1010-0103).

Please also send a copy of your comments to MMS via e-mail at *[email protected]* . Include the title of the information collection and the OMB control number in the “Attention” line of your comment. Also include your name and return address. If you do not receive a confirmation that we have received your e-mail, contact Ms. Gebhardt at (303) 231-3211.

You may also mail a copy of your comments to Sharron L. Gebhardt, Lead Regulatory Specialist, Minerals Management Service, Minerals Revenue Management, P.O. Box 25165, MS 302B2, Denver, Colorado 80225.

If you use an overnight courier service or wish to hand-deliver your comments, our courier address is Building 85, Room A-614, Denver Federal Center, West 6th Ave. and Kipling Blvd., Denver, Colorado 80225.

**FOR FURTHER INFORMATION CONTACT:**

Sharron L. Gebhardt, telephone (303) 231-3211, FAX (303) 231-3781, e-mail *[email protected]* . You may also contact Sharron Gebhardt to obtain, at no cost, copies of (1) the ICR, (2) any associated forms, and (3) regulations that require the subject collection of information sent to OMB.

**SUPPLEMENTARY INFORMATION:**

*Title:* 30 CFR part 202—Royalties, subpart C—Federal and Indian Oil, and subpart J—Gas Production From Indian Leases; and part 206—Product Valuation, subpart B—Indian Oil, and subpart E—Indian Gas.

*OMB Control Number:* 1010-0103.

*Bureau Form Number:* Forms MMS-4109, MMS-4110, MMS-4295, MMS-4410, and MMS-4411. Form MMS-4393 is used with this ICR (Indian oil and gas) and also with ICR 1010-0136 (Federal oil and gas) where the form resides.

*Abstract:* The Secretary of the U.S. Department of the Interior under the Mineral Leasing Act (30 U.S.C. 1923) and the Outer Continental Shelf Lands Act (43 U.S.C. 1353) is responsible for matters relevant to mineral resource development on Federal and Indian lands and the Outer Continental Shelf (OCS) including managing the production of minerals from Federal and Indian lands and the OCS, collecting royalties from lessees who produce minerals, and distributing the funds collected in accordance with applicable laws. The Secretary has a trust responsibility to manage Indian lands and seek advice and information from Indian beneficiaries. The MMS performs the royalty management functions and assists the Secretary in carrying out the Department's trust responsibility for Indian lands.

**Applicable Citations**

Applicable citations of the laws pertaining to mineral leases on Indian lands include 25 U.S.C. 396d (Chapter 12—Lease, Sale or Surrender of Allotted or Unallotted Lands); 25 U.S.C. 2103 (Indian Mineral Development Act of 1982); and Public Law 97-451—Jan. 12, 1983 (Federal Oil and Gas Royalty Management Act of 1982 [FOGRMA]). The CFR citations we are covering in this ICR are 30 CFR part 202, subpart J, and part 206, subparts B and E. Public laws pertaining to mineral royalties are located on our website at *http://www.mrm.mms.gov/Laws_R_D/PublicLawsAMR.htm.*

**Background**

When a company or an individual enters into a lease to explore, develop, produce, and dispose of minerals from  Federal or Indian lands, that company or individual agrees to pay the lessor a share (royalty) of the value received from production from the leased lands. The lease creates a business relationship between the lessor and the lessee. The lessee is required to report various kinds of information to the lessor relative to the disposition of the leased minerals. Such information is similar to data reported to private and public mineral interest owners and is generally available within the records of the lessee or others involved in developing, transporting, processing, purchasing, or selling of such minerals. The information MMS collects includes data necessary to ensure that royalties are accurately valued and appropriately paid or distributed.

Regulations at 30 CFR part 202, subparts C and J, and part 206, subparts B and E, govern the valuation of oil and gas produced from leases on Indian lands. Indian tribes and individual Indian mineral owners receive all royalties generated from their lands. Determining product valuation is essential to ensure that Indian tribes and individual Indian mineral owners receive payment on the full value of the minerals removed from their lands. Tribal representatives have expressed their concern that the Secretary continue to fulfill all trust and fiduciary duties and ensure that the correct royalty is received from Indian lands. Failure to collect the data described in this information collection could result in the undervaluation of leased minerals on Indian lands.

The data collected and associated forms are necessary to perform the MMS regulatory functions and are discussed in detail below. All data reported is subject to subsequent audit and adjustment.

**Indian Oil**

Regulations at 30 CFR part 206, subpart B, which govern the valuation for royalty purposes of oil produced from Indian oil and gas leases (tribal and allotted), must be consistent with mineral leasing laws, other applicable laws, and lease terms. Regulations at § 206.52 explain how lessees must determine the value of oil produced from Indian oil and gas leases. Generally, the regulations provide that lessees determine the value of oil based on: (1) The gross proceeds under an arm's-length contract, (2) a series of benchmarks under a non-arm's-length contract, or (3) major portion analysis. These oil valuation methods are eligible for applicable transportation allowances.

**Form MMS-4110, Oil Transportation Allowance Report**

Under certain circumstances, the regulations authorize lessees to deduct from royalty payments the reasonable actual costs of transporting the royalty portion of produced minerals from the lease to a sales point not in the immediate lease area. The regulations establish a limit on transportation allowances for oil at 50 percent of the value of the oil at the point of sale. From information collected on Form MMS-4110: (1) MMS verifies transportation allowances during the product valuation verification to determine if the lessee reported and paid the proper royalty amount; and (2) MMS and tribal personnel evaluate whether the transportation allowances reported and claimed by lessees are within regulatory allowance limitations. Form MMS-4110 is used for both arm's-length and non-arm's-length contracts.

To receive an oil transportation allowance, lessees must submit Form MMS-4110 before or in the same month that they report the transportation allowance on Form MMS-2014, Report of Sales and Royalty Remittance (OMB Control Number 1010-0140, expiration date October 31, 2006). After the initial reporting period and for succeeding reporting periods, lessees must submit page one of Form MMS-4110 (and Schedule 1) within 3 months after the end of the calendar year, or after the applicable contract or rate terminates or is modified or amended, whichever is earlier, unless MMS approves a longer period. Completed Form MMS-4110 and supporting schedules summarize actual operating, maintenance, and overhead costs, as well as depreciation and undepreciated capital investment costs.

**Indian Gas**

Regulations at 30 CFR part 206, subpart E, govern the valuation for royalty purposes of natural gas produced from Indian oil and gas leases. The regulations apply to all gas production from Indian oil and gas leases (tribal and allotted), except leases on the Osage Indian Reservation.

**Form MMS-4411, Safety Net Report**

The safety net calculation establishes the minimum value, for royalty purposes, of natural gas production from Indian oil and gas leases. This reporting requirement ensures that Indian lessors receive all royalties due and aids MMS compliance efforts.

The regulations require lessees to submit Form MMS-4411 when gas production from an Indian oil or gas lease is sold beyond the first index pricing point. The lessee submits safety net prices, for the previous calendar year, to MMS annually (by June 30) using this form.

**Form MMS-4410, Accounting for Comparison [Dual Accounting]**

Most Indian leases contain the requirement to perform accounting for comparison (dual accounting) for gas produced from the lease. Lessees must elect to perform actual dual accounting as defined in 30 CFR 206.176 or alternative dual accounting as defined in 30 CFR 206.173.

According to 30 CFR 206.176, dual accounting is defined as the greater of the following two values:

(1) The value of gas prior to processing, less any applicable allowances, or

(2) The combined value of residue gas and gas plant products resulting from processing the gas, less any applicable allowances, plus any drip condensate associated with the processed gas recovered downstream of the point of royalty settlement, without resorting to processing, less applicable allowances.

Lessees use Form MMS-4410 to certify that dual accounting is not required on an Indian lease or to make an election for actual or alternative dual accounting for Indian leases.

Form MMS-4410 (Part A), Certification for Not Performing Dual Accounting, requires lessees to identify the MMS-designated areas where the leases are located and provide specific justification for not performing dual accounting. Part A is a one-time notification, until any changes occur in gas disposition. Part A lists the following acceptable reasons for not performing dual accounting: (1) The lease terms do not require dual accounting; (2) none of the gas from the lease is ever processed; (3) gas has a Btu content of 1,000 Btu's per cubic foot or less at the lease's facility measurement point(s); (4) none of the gas from the lease is processed until after gas flows into a pipeline with an index located in an index zone; and (5) none of the gas from the lease is processed until after gas flows into a mainline pipeline not located in an index zone.

Form MMS-4410 (Part B), Election to Perform Actual Dual Accounting or Alternative Dual Accounting, allows MMS to collect the lessee's elections to perform actual dual accounting or alternative dual accounting. A lessee makes an election by checking either the actual or alternative dual accounting box for each MMS-designated area where its leases are located. Part B also includes the lessee's lease prefixes  within each MMS-designated area to assist lessees in making the appropriate election. The election to perform actual or alternative dual accounting applies to all of a lessee's Indian leases in each MMS-designated area. The first election to use the alternative dual accounting is effective from the time of election through the end of the following calendar year. Thereafter, each election to use the alternative dual accounting methodology must remain in effect for 2 calendar years. However, lessees may return to the actual dual accounting methodology only at the beginning of the next election period or with written approval from MMS and the tribal lessors for tribal leases, and from MMS for Indian allotted leases in the MMS-designated area (30 CFR 206.173(a)).

**Form MMS-4295, Gas Transportation Allowance Report**

Under certain circumstances, the regulations authorize lessees to deduct from royalty payments the reasonable actual costs of transporting the royalty portion of produced minerals from the lease to a processing or sales point not in the immediate lease area. The regulations establish a limit on transportation allowance deductions for gas at 50 percent of the value of the gas at the point of sale. The MMS and tribal personnel use the information collected on Form MMS-4295 to evaluate whether the non-arm's-length or no contract transportation allowances reported and claimed by lessees are reasonable, actual costs and are within regulatory allowance limitations. To take a non-arm's-length or no contract transportation deduction, a lessee must submit Form MMS-4295 within 3 months after the end of the 12-month period to which the allowance applies.

**Form MMS-4109, Gas Processing Allowance Summary Report**

When gas is processed for the recovery of gas plant products, lessees may claim a processing allowance. The regulations establish a limit of 66 2/3 percent of the value of each gas plant product as an allowable gas processing deduction. The MMS normally accepts the cost as stated in the lessee's arm's-length processing contract as being representative of the cost of the processing allowance. In those instances where gas is being processed through a lessee-owned plant, the lessee must base processing costs on the actual plant operating and maintenance expenses, depreciation, and a reasonable return on investment. The allowance is expressed as a cost per unit of individual gas plant products. Lessees may take processing allowances as a deduction from royalty payments.

The MMS and tribal personnel use the information collected on Form MMS-4109 to evaluate whether the non-arm's-length or no contract processing allowances reported and claimed by lessees are reasonable, actual costs and are within regulatory allowance limitations. To take a non-arm's-length or no contract processing deduction, lessees must submit Form MMS-4109 within 3 months after the end of the 12-month period to which the allowance applies.

**Indian Oil and Gas**

**Form MMS-4393, Request to Exceed Regulatory Allowance Limitation**

Form MMS-4393 is used for both Federal and Indian leases. Most of the burden hours are incurred on Federal leases; therefore, the form and all the burden hours are approved under ICR 1010-0136. However, we included a discussion of the form in this ICR as well.

Upon proper application from the lessee, MMS may approve an oil or gas transportation allowance in excess of 50 percent (Federal or Indian) or a gas processing allowance in excess of 66 2/3 percent (Federal only). To request permission to exceed a regulatory allowance limit, lessees must submit a letter to MMS explaining why a higher allowance limit is necessary and provide supporting documentation, including a completed Form MMS-4393. This form provides MMS with the data necessary to make a decision whether to approve or deny the request and track deductions on royalty reports.

**Summary**

The MMS is requesting OMB's approval to continue to collect this information. Not collecting this information would limit the Secretary's ability to discharge his/her duties and may also result in loss of royalty payments to Indian tribes and individual Indian mineral owners.

Proprietary information submitted to MMS under this collection is protected, and no items of a sensitive nature are collected.

In some cases the requirement to respond is mandatory, such as reporting royalty values or declaring the type of dual accounting election the lessee chooses to perform. In other cases, it is voluntary, such as asking permission to exceed a transportation allowance limit. For example, a lessee can request, but is not required to apply for, a transportation allowance deduction in excess of the regulatory limits. However, if no request is made, the transportation limitation is set by regulation.

*Frequency of Response:* Annually and on occasion.

*Estimated Number and Description of Respondents:* 123 Indian lessees.

*Estimated Annual Reporting and Recordkeeping “Hour” Burden:* 1,276 hours.

We have not included in our estimates certain requirements performed in the normal course of business and considered usual and customary. The following chart shows the estimated burden hours by CFR section and paragraph:

| 30 CFR | Reporting and recordkeeping requirement | Hour burden | Average number of annual responses | Annual burden hours |
| --- | --- | --- | --- | --- |
|  |  |  |  |  |
|  |  |  |  |  |
| 202.101 | Standards for reporting and paying royalties | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
|  |  |  |  |  |
| 202.551 (b) | How do I determine the volume of production for which I must pay royalty if my lease is not in an approved Federal unit or communitization agreement (AFA)? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
| 202.551 (c) | How do I determine the volume of production for which I must pay royalty if my lease is not in an approved Federal unit or communitization agreement (AFA)? | 1 | 1 | 1 |
| 202.558 (a) and (b) | What standards do I use to report and pay royalties on gas? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
| 206.52 (b)(1)(i) and (iii), (b)(2), and (d) | Valuation standards | PRODUCE RECORDS—The Office of Regulatory Affairs (ORA) determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.52 (e)(1) | Valuation standards | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). |  |  |
| 206.52 (e)(2) | Valuation standards | 20 | 1 | 20 |
| 206.52 (g) | Valuation standards | 40 | 1 | 40 |
| 206.54 (b)(2) | Transportation allowances—general | Burden covered under OMB Control Number 1010-0136 (expires 05/31/2006). |  |  |
| 206.55 (a)(1)(i) | Determination of transportation allowances | Burden covered under § 206.55(c)(1)(i) and (iii). |  |  |
| 206.55 (a)(2)(i) | Determination of transportation allowances | Burden covered under § 206.55(a)(3). |  |  |
| 206.55 (a)(2)(ii) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (a)(3) | Determination of transportation allowances | 40 | 1 | 40 |
| 206.55 (b)(1) | Determination of transportation allowances | Burden covered under § 206.55(c)(2)(i), and (c)(2)(iii). |  |  |
| 206.55 (b)(1) | Determination of transportation allowances | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
| 206.55 (b)(2)(iv) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (b)(2)(iv)(A) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (b)(3)(i) | Determination of transportation allowances | 40 | 1 | 40 |
| 206.55 (b)(3)(ii) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (b)(4) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (b)(5) | Determination of transportation allowances | 20 | 1 | 20 |
| 206.55 (c)(1)(i) | Determination of transportation allowances | 4 | 3 | 12 |
| 206.55 (c)(1)(iii) | Determination of transportation allowances | 4 | 3 | 12 |
| 206.55 (c)(1)(iv) | Determination of transportation allowances | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.55 (c)(2)(i) | Determination of transportation allowances | 6 | 3 | 18 |
| 206.55 (c)(2)(iii) | Determination of transportation allowances | 6 | 3 | 18 |
| 206.55 (c)(2)(iv) | Determination of transportation allowances |  | (iv) For new transportation facilities or arrangements, the lessee's initial Form MMS-4110 shall include estimates of the allowable oil transportation costs for the applicable period * * * | Burden covered under § 206.55(c)(2)(i). |
| 206.55 (c)(2)(v) | Determination of transportation allowances |  | (v) * * * only those allowances that have been approved by MMS in writing * * * | Burden covered under § 206.55(c)(2)(i). |
| 206.55(c)(2)(vi) | Determination of transportation allowances |  | (vi) Upon request by MMS, the lessee shall submit all data used to prepare its Form MMS-4110. The data shall be provided within a reasonable period of time, as determined by MMS | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |
| 206.55 (c)(4) and (e)(2) | Determination of transportation allowances | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
| 206.172(b)(1)(ii) | How do I value gas produced from leases in an index zone? | 4 | 25 | 100 |
| 206.172(e)(6)(i) and (iii) | How do I value gas produced from leases in an index zone? | 3 | 20 | 60 |
| 206.172(e)(6)(ii) | How do I value gas produced from leases in an index zone? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
| 206.172(f)(1)(ii), (f)(2), and (f)(3) | How do I value gas produced from leases in an index zone? | 40 | 1 | 40 |
| 206.173(a)(1) | How do I calculate the alternative methodology for dual accounting? | 2 | 35 | 70 |
| 206.173(a)(2) | How do I calculate the alternative methodology for dual accounting? | Burden covered under § 206.173(a)(1). |  |  |
| 206.174(a)(4)(ii) | How do I value gas production when an index-based method cannot be used? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
| 206.174 (b)(1)(i) and (iii); (b)(2); (d)(2) | How do I value gas production when an index-based method cannot be used? | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.174 (d) | How do I value gas production when an index-based method cannot be used? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). |  |  |
| 206.174 (f) | How do I value gas production when an index-based method cannot be used? | 40 | 1 | 40 |
| 206.175(d)(4) | How do I determine quantities and qualities of production for computing royalties? | 20 | 1 | 20 |
| 206.176(b) | How do I perform accounting for comparison? | Burden covered under § 206.173(a)(1). |  |  |
| 206.176(c) | How do I perform accounting for comparison? | Burden covered under § 206.172(b)(1)(ii). |  |  |
|  |  |  |  |  |
| 206.177(c)(2) and (c)(3) | What general requirements regarding transportation allowances apply to me? | Burden covered under OMB Control Number 1010-0136 (expires 05/31/2006) |  |  |
| 206.178 (a)(1)(i) | How do I determine a transportation allowance? | 1 | 50 | 50 |
| 206.178(a)(1)(iii) | How do I determine a transportation allowance? | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.178(a)(2)(i) and (ii) | How do I determine a transportation allowance? | 20 | 1 | 20 |
| 206.178(a)(3)(i) and (ii) | How do I determine a transportation allowance? | 40 | 1 | 40 |
| 206.178(b)(1)(ii) | How do I determine a transportation allowance? | 15 | 7 | 105 |
| 206.178(b)(2)(iv) | How do I determine a transportation allowance? | 20 | 1 | 20 |
| 206.178(b)(2)(iv)(A) | How do I determine a transportation allowance? | 20 | 1 | 20 |
| 206.178(b)(3)(i) | How do I determine a transportation allowance? | 40 | 1 | 40 |
| 206.178(b)(3)(ii) | How do I determine a transportation allowance? | 20 | 1 | 20 |
| 206.178(b)(5) | How do I determine a transportation allowance? | 40 | 1 | 40 |
| 206.178(d)(1) | How do I determine a transportation allowance? | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.178 (d)(2), (e), and (f)(1) | How do I determine a transportation allowance? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
|  |  |  |  |  |
| 206.180(a)(1)(i) | How do I determine an actual processing allowance? | 1 | 30 | 30 |
| 206.180(a)(1)(iii) | How do I determine an actual processing allowance? | PRODUCE RECORDS— The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.180(a)(3) | How do I determine an actual processing allowance? | 40 | 1 | 40 |
| 206.180(b)(1)(ii) | How do I determine an actual processing allowance? | 20 | 5 | 100 |
| 206.180(b)(2)(iv) | How do I determine an actual processing allowance? | 20 | 1 | 20 |
| 206.180(b)(2)(iv)(A) | How do I determine an actual processing allowance? | 20 | 1 | 20 |
| 206.180(b)(3) | How do I determine an actual processing allowance? | 20 | 1 | 20 |
| 206.180(c)(1) | How do I determine an actual processing allowance? | PRODUCE RECORDS—The ORA determined that the audit process is not covered by the PRA because MMS staff asks non-standard questions to resolve exceptions. |  |  |
| 206.180(c)(2) and (d) | How do I determine an actual processing allowance? | Burden covered under OMB Control Number 1010-0140 (expires 10/31/2006). Burden covered under § 210.52. |  |  |
| 206.181(c) | How do I establish processing costs for dual accounting purposes when I do not process the gas? | 40 | 1 | 40 |
| Total Burden |  |  | 210 | 1,276 |

*Estimated Annual Reporting and Recordkeeping “Non-hour” Cost Burden:* We have identified no “non-hour” cost burdens.

*Public Disclosure Statement:* The PRA (44 U.S.C. 3501 *et seq.* ) provides that an agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number.

*Comments:* Section 3506(c)(2)(A) of the PRA requires each agency “* * * to provide notice * * * and otherwise consult with members of the public and affected agencies concerning each proposed collection of information * * *.” Agencies must specifically solicit comments to: (a) Evaluate whether the proposed collection of information is necessary for the agency to perform its duties, including whether the information is useful; (b) evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information; (c) enhance the quality, usefulness, and clarity of the information to be collected; and (d) minimize the burden on the respondents, including the use of automated collection techniques or other forms of information technology.

To comply with the public consultation process, we published a notice in the *Federal Register* on June 14, 2005 (70 FR 34494), announcing that we would submit this ICR to OMB for approval. The notice provided the required 60-day comment period. We received no comments in response to the notice.

If you wish to comment in response to this notice, you may send your comments to the offices listed under the *ADDRESSES* section of this notice. The OMB has up to 60 days to approve or disapprove the information collection but may respond after 30 days. Therefore, to ensure maximum consideration, OMB should receive public comments by May 26, 2006.

Public Comment Policy: We will post all comments in response to this notice on our Web site at *http://www.mrm.mms.gov/Laws_R_D/InfoColl/InfoColCom.htm* . We will also make copies of the comments available for public review, including names and addresses of respondents, during regular business hours at our offices in Lakewood, Colorado. Upon request, we will withhold an individual respondent's home address from the public record, as allowable by law. There also may be circumstances in which we would withhold a respondent's identity, as allowable by law. If you request that we withhold your name and/or address, state your request prominently at the beginning of your comment. However, we will not consider anonymous comments. We will make all submissions from organizations or businesses, and from individuals identifying themselves as representatives or officials of organizations or businesses, available for public inspection in their entirety.

MMS Information Collection Clearance Officer: Arlene Bajusz (202) 208-7744.

Dated: February 15, 2006.

Lucy Querques Denett,

Associate Director for Minerals Revenue Management.