# 25 C.F.R. § 225.26 (2025): Auditing and accounting

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_26

## Section

- **Citation:** 25 C.F.R. § 225.26 (2025)
- **Heading:** Auditing and accounting
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 25 CFR: Indians / Chapter I: BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR / Part 225: OIL AND GAS, GEOTHERMAL, AND SOLID MINERALS AGREEMENTS / Subpart B: Minerals Agreements / § 225.26: § 225.26   Auditing and accounting.

## Text

The Secretary may conduct audits relating to the scope, nature and extent of compliance with the minerals agreement and with applicable regulations and orders to lessees, operators, revenue payors, and other persons with rental, royalty, net profit share and other payment requirements arising from the provisions of a minerals agreement. Procedures and standards used for accounting and auditing of minerals agreements will be in accordance with audit standards established by the Comptroller General of the United States, in “Standards for Auditing of Governmental Organizations, Programs, Activities, and Functions, 1981,” and standards established by the American Institute of Certified Public Accountants.

## Nearby sections

- [25 C.F.R. § 225.20 (2025) § 225.20   Authority to contract.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_20.md)
- [25 C.F.R. § 225.21 (2025) § 225.21   Negotiation procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_21.md)
- [25 C.F.R. § 225.22 (2025) § 225.22   Approval of minerals agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_22.md)
- [25 C.F.R. § 225.23 (2025) § 225.23   Economic assessments.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_23.md)
- [25 C.F.R. § 225.24 (2025) § 225.24   Environmental studies.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_24.md)
- [25 C.F.R. § 225.25 (2025) § 225.25   Resolution of disputes.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_25.md)
- [25 C.F.R. § 225.26 (2025) § 225.26   Auditing and accounting.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_26.md)
- [25 C.F.R. § 225.27 (2025) § 225.27   Forms and reports.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_27.md)
- [25 C.F.R. § 225.28 (2025) § 225.28   Approval of amendments to minerals agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_28.md)
- [25 C.F.R. § 225.29 (2025) § 225.29   Corporate qualifications and requests for information.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_29.md)
- [25 C.F.R. § 225.30 (2025) § 225.30   Bonds.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_30.md)
- [25 C.F.R. § 225.31 (2025) § 225.31   Manner of payments.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_31.md)
- [25 C.F.R. § 225.32 (2025) § 225.32   Permission to start operations.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_32.md)
- [25 C.F.R. § 225.33 (2025) § 225.33   Assignment of minerals agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_33.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T25_P225_S225_26. Check the current official text before relying on it. Not legal advice.