[Code of Federal Regulations]
[Title 43, Volume 2]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 43CFR1881.23]

[Page 47-48]
 
                    TITLE 43--PUBLIC LANDS: INTERIOR
 
    CHAPTER II--BUREAU OF LAND MANAGEMENT, DEPARTMENT OF THE INTERIOR
 
PART 1880_FINANCIAL ASSISTANCE, LOCAL GOVERNMENTS--Table of Contents
 
                 Subpart 1881_Payments in Lieu of Taxes
 
Sec. 1881.23  How does BLM certify payment computations?

    (a) The BLM will certify a computation for payment only after the 
Governor of the State or designated official in which the unit of 
general local government is located provides the BLM with:
    (1) A statement of the amount of all money transfers (land revenue 
sharing payments) that each entitled unit of general local government 
has received from the State during the previous fiscal year from 
revenues derived from the payment law(s) listed under 31 U.S.C. 
6903(a)(1);
    (2) A certification, in writing, signed by a State Auditor, an 
independent Certified Public Accountant or an independent public 
accountant that the statements furnished by the Governor or designated 
official have been audited in accordance with auditing standards 
established by the U.S. Comptroller General in Standards of Audit of 
Governmental Organizations, Programs, Activities and Functions, 
available through the Superintendent of Documents, U.S. Government 
Printing Office, Washington, DC 20402, and in accordance with the Audit 
Guide for Payments in Lieu of Taxes issued by the Department of the 
Interior.
    (b) The Office of the Inspector General, U.S. Department of the 
Interior, will provide appropriate assistance to the Director, BLM, 
under the provisions of sections 4 and 6 of the Inspector General Act of 
1978 (5 U.S.C. Appendix), to facilitate implementing and administering 
the audit requirements specified in paragraph (a)(2) of this section.
    (c) The Office of the Inspector General will:
    (1) Develop appropriate audit guides which State auditors, 
independent Certified Public Accountants or independent public 
accountants, must use to audit the statements of the Governors or their 
designated officials and to certify the audits; and
    (2) Furnish copies of the guides to the Governor or designated 
official each year. You should send questions on the use or application 
of this guide to the Office of Inspector General, U.S. Department of the 
Interior, Washington, DC 20240.

[[Page 48]]

    (d) The BLM may waive the requirement to certify audits if the 
General Accounting Office or the Office of the Inspector General 
verifies the information in statements the Governor or designated 
official furnishes or if BLM determines it is not necessary.

  Payments to Local Governments for Acquisitions or Interest in Lands 
  Acquired for Addition to the National Park System or National Forest 
                    Wilderness Areas (31 U.S.C. 6904)