Form 1012-0NEW USEITI Reporting template

U.S. Department of the Interior
Office of Natural Resources Revenue

OMB Control number 1012-0NEW
OMB Approval Expires XX/XX/XXXX

Reporting Template
General Information
(Box 1)
Corporate Entity Name
Entity Type
Period for Reporting

1/1/2013 ‐12/31/2013

Reported Payments
(Box 2)
Government Payee

Reference to
Reporting Guidelines

Revenue Streams

Amount Paid
(USD $)

ONRR
Royalties
Rents
Bonuses
Other Revenues
Offshore Inspection Fees
Civil Penalties

Table C‐1
Table C‐2
Table C‐3
Table C‐4
Table C‐5
Table C‐6

Bonus and First Year Rentals
Permit Fees
Renewables

Table C‐7
Table C‐8
Table C‐9

BLM

OSMRE
AML Fees including Audits and Late Charges
Civil Penalties including Late Charges

Table C‐10
Table C‐11

Corporate Tax Payments to Internal Revenue Service (IRS)

Table C‐12

IRS

Tax Payment Reconciliation
(Box 3)
We are willing to participate in reconciliation of our corporate tax payments. (please indicate Yes, No, or N/A)
Yes

No

N/A

Additional Supporting Information
(Box 4)
We have attached further information to assist you in reconciling the payments made to the records of the relevant government agencies. (please indicate Yes or No)
Yes

No

Company Contact Information
(Box 5)
Please provide contact information of someone within your company who we can contact with follow‐up questions about the information you have provided.
Name:

Phone Number:

Title/Position:

Email Address:

Authorized Representative Sign Off
(Box 6)
I acknowledge for and on behalf of the corporate entity named above that the completed reporting form is a complete and accurate record to the best of my knowledge.
Name:

Signature:

Title/Position:

Date:

Public Disclosure ‐ All summary information provided on the reporting template shall be treated as public information. No supporting information, if provided, shall be
disclosed to any third party other than ONRR without the reporting entity's written consent, unless disclosure is required by law.

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U.S. Department of the Interior
Office of Natural Resources Revenue

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List of Parent Company Subsidiaries
(Box 7)
Company Name

Form ONRR-0NEW

Government Unique Identification Number (Example:
ONRR's Payor Code)
ONRR
BLM
OSMRE

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U.S. Department of the Interior
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The Paperwork Reduction Act of 1995 (PRA) Statement: The PRA (44 U.S.C. 3501 et seq.) requires
us to inform you that we collect this information to corroborate oil and gas production and disposition data
with sales and royalty data. Responses are voluntary in support of the United State Extractive Industries
Transparency Initiative (USEITI). Proprietary information is protected in accordance with the standards
established by the Federal Oil and Gas Royalty Management Act of 1982 (30 U.S.C. 1733), the Freedom
of Information Act [5 U.S.C.552(b)(4)], and the Department regulations (43 CFR 2). 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. Public reporting burden for this form is estimated at an
average of 84 hours per report for electronic and manual reporting, including the time for reviewing
instructions; gathering and maintaining data; and completing and reviewing the form. Direct your
comments regarding the burden estimate or any other aspect of this form to the Rules and Regulations
team, Office of Natural Resources Revenue, Mail Stop 61030A, Denver Federal Center, Lakewood, CO
80225.

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U.S. Department of the Interior
Office of Natural Resources Revenue

OMB Control number 1012-0NEW
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USEITI Reporting
Template Guidelines

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U.S. Department of the Interior
Office of Natural Resources Revenue

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Table of Contents
A.

Introduction and General Instructions

1

B.

BOX 1 – General Information

1

C.

BOX 2 – Reported Payments Guidelines

1

Payments to Office of Natural Resources Revenue (ONRR)
Payments to Bureau of Land Management (BLM)
Payments to Office of Surface Mining, Reclamation and Enforcement (OSMRE)
Payments to Internal Revenue Service (IRS)

3
8
9
10

D.

BOX 3 – Tax Payment Reconciliation

11

E.

BOX 4 – Additional Supporting Information

11

F.

BOX 5 – Company Contact Information

11

G.

BOX 6 – Authorized Representative Sign Off

12

H.

BOX 7 – Parent Company Subsidiary Identification

12

I.

Additional Requests

12

J.

Submission

12

K.

Data Security Measures

13

IA Responsibilities
Reconciling Company Responsibilities
L.

Questions and Additional Guidance

13
13
13

Appendix A: Terms and Definitions Reference Guide

14

Appendix B: Tax Reconciliation Opt-In Instructions

15 

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U.S. Department of the Interior
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A. Introduction and General Instructions
The purpose of this document is to provide guidance for companies participating in the United States
Extractive Industries Transparency Initiative (USEITI) revenue reconciliation process. This document
specifically provides guidance to companies on how to complete the USEITI Reporting Template.
Participation in the USEITI revenue reconciliation is voluntary. As a part of the USEITI process, the US
will publish an annual report that reconciles the revenues of government entities and the payments made
by extractive industry companies, including royalties, rents, bonuses, taxes, and other payments. This
primarily refers to payments made to government entities for extractive activities occurring on Federal
leases/properties, with few exceptions. December 2015 is the scheduled timeframe for publishing the
inaugural USEITI report. More information on USEITI is included at http://www.doi.gov//eiti/index.cfm.
A Multi-Stakeholder Group (MSG) oversees the USEITI process and appoints the Independent
Administrator (IA). The IA’s role is to collect and reconcile the revenue stream data submitted by
companies and government entities. The IA for this report is Deloitte & Touche LLP, who will manage the
revenue reconciliation process. Data submitted to the IA will not be subject to any audit procedures.
This is not an audit process; it is a reconciliation exercise of company payments and government
revenues.
A listing of definitions of terms included here and on the Reporting Template is included in Appendix A:
Terms and Definitions Reference Guide.

B. BOX 1 – General Information
On the template in Box 1, General Information, the name of your company has been pre-populated. Total
consolidated payments made to ONRR during Calendar Year (CY) 2013 determined the selection of
companies for participation in the USEITI revenue reconciliation process.
On the appropriate line, we request that you identify the type of incorporation for your company (S
Corporation, C Corporation, Limited Partnership, Limited Liability Company, etc.).
Companies should only provide payment data for the period of CY 2013, which is January 1, 2013
through December 31, 2013. Only the payments made or reported during CY 2013 should be included in
the amounts reported on the template. The period in which fee activities occurred is not relevant;
reporting is only for the period in which the actual transaction to pay or report the fees occurred.
The reporting currency for the USEITI report is US dollars (USD); all amounts reported on the Reporting
Template should be in USD.

C. BOX 2 – Reported Payments Guidelines
Table B-1 below provides a summary of the government revenue streams determined in-scope for
reconciliation and USEITI reporting for CY 2013 by the USEITI MSG. The table lists these streams by the
appropriate government entity that collects the revenue along with a brief description of each revenue
stream. Companies only need to report payments made for these specific revenue streams. Please
report payment amounts in Box 2, Reported Payments, in the column titled “Amount Paid (USD $)” on
the Reporting Template.
We will treat all summary information provided on the Reporting Template as public information. This data
will be included in the final USEITI report published in December 2015. Actual completed templates
submitted by companies will remain as working papers of the IA and not disclosed to any third party other
than ONRR unless required by law.

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U.S. Department of the Interior
Office of Natural Resources Revenue

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Table B-1 In-scope revenue streams
Government
Revenue
Payee
Stream

Description

ONRR

Royalties

All Royalties reported to ONRR on Form ONRR‐2014 or CMP‐2014,
the Production and Royalty (P&R) Reporting System, or through
direct billing activity (see Reporting Guidelines: Table C-1)

ONRR

Rents

All Rents reported to ONRR on Form ONRR‐2014, the Production
and Royalty (P&R) Reporting System, or through direct billing
activity (see Reporting Guidelines: Table C-2)

ONRR

Bonuses

All Bonuses reported to ONRR on Form ONRR‐2014, the
Production and Royalty (P&R) Reporting System, or through direct
billing activity (see Reporting Guidelines: Table C-3)

ONRR

Other
Revenues

All Other Revenues (not associated with the Royalties, Rents, or
Bonuses revenue streams above) that are reported to ONRR on the
Form ONRR‐2014 or CMP‐2014, Production and Royalty (P&R)
Reporting System, or through direct billing activity (see Reporting
Guidelines: Table C-4)

ONRR

Offshore
Inspection
Fees

Fees for annual inspections performed by BSEE on each offshore
permanent structure and drilling rig that conducts drilling,
completion, or workover operations (see Reporting Guidelines:
Table C-5)

ONRR

Civil Penalties

Civil Penalties collected by ONRR on behalf of ONRR, BOEM, and
BSEE (see Reporting Guidelines: Table C-6)

BLM

Bonus and
First Year
Rentals

Payments made by the winning bidder of an onshore lease at a BLM
lease sale (see Reporting Guidelines: Table C-7)

BLM

Permit Fees

All Permit Fees paid such as Application for Permit to Drill Fees,
Mining Claim and Holding Fees, any Fees paid pursuant to the
Mineral Leasing Act, etc. (see Reporting Guidelines: Table C-8)

BLM

Renewables

Wind, Solar, and Biomass Projects (see Reporting Guidelines:
Table C-9)

OSMRE

AML Fees

Abandoned Mine Land (AML) Fees including AML Fees assessed
from audits as well as any late charges paid (see Reporting
Guidelines: Table C-10)

OSMRE

Civil Penalties

Civil Penalties assessed on violations of the Surface Mining Control
and Reclamation Act including any late charges paid (see
Reporting Guidelines: Table C-11)

IRS

Taxes

Corporate Tax Payments to IRS (see Reporting Guidelines: Table
C-12)

Additional details and guidance for each of the revenue streams listed above are included in the
respective tables within section C below. These details provide explanation for how companies should
determine the amounts to report for each revenue stream. The additional guidance includes information
on the specific transaction types on government reporting forms that are included in the amounts
companies should report. There may also be instances where companies make payments to government
entities based on direct billing activity rather than through a specific government reporting form. In these
instances, the “Report Type” column in the table will show “Direct Billing” rather than the name of a
standard reporting form with a related transaction code.

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U.S. Department of the Interior
Office of Natural Resources Revenue

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Payments to Office of Natural Resources Revenue (ONRR)
Royalties Paid to ONRR
Table C-1 outlines the transactions that make up the Royalties revenue stream. These include amounts
reported or paid to ONRR on the Form ONRR-2014, Form CMP-2014, Form ONRR-4430, or through
direct billing activity from ONRR. The amount reported for royalties should equal the amounts your
company reported to ONRR on the respective forms during CY 2013 in addition to any invoices actually
paid during CY 2013.
Table C-1 Royalties paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
or
Submit Type Code
(P&R)

Transaction Description

ONRR-2014 or
CMP‐2014

01

Royalty Due—Report royalties due in value on producing
Federal leases

ONRR-2014 or
CMP‐2014

08

Royalty In Kind (Other)—Report non-Strategic Petroleum
Reserve transactions for RIK oil and gas leases

ONRR-2014 or
CMP‐2014

10

Compensatory Royalty Payment—Report royalty value
due on oil and gas that has been drained from Federal land
by a well on another property

ONRR-2014 or
CMP‐2014

11

Transportation Allowance—Report a transportation
allowance against the royalty due

ONRR-2014 or
CMP‐2014

15

Processing Allowance—Report a processing allowance
against the royalty due

ONRR-2014 or
CMP‐2014

40

Net Profit Share ‐ Profitable—Report sales and royalties
on NPS leases for profitable months

ONRR-4430 (P&R)

PR

Royalty Due—Report royalties due in value on producing
Federal leases - original submission

ONRR-4430 (P&R)

ADJ

Royalty Due—Report royalties due in value on producing
Federal leases - adjust volume and/or value

Direct Billing

N/A

Royalty Due—Report royalties due in value on producing
Federal leases

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Rents Paid to ONRR
Table C-2 outlines the transactions that make up the Rents revenue stream. These include amounts
reported or paid to ONRR on the Form ONRR-2014, Form ONRR-4430, or through direct billing activity
from ONRR. The amount reported for rents should equal the amounts your company reported to ONRR
on the respective forms during CY 2013 in addition to any invoices actually paid during CY 2013. In the
case of any duplicate rent payments made during the period, please do not include the duplicate rent
amount paid.
Table C-2 Rents paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
or
Submit Type Code
(P&R)

Transaction Description

ONRR-2014

04

Rental Payment—Report the payment of unrecoupable
rent for a lease

ONRR-2014

05

Advance Rental Credit—Report the payment of
recoupable rent for a lease

ONRR-2014

25

Recoup Advance Rental Credit—Report a recoupment of
a previously paid recoupable rent against net royalties paid
Rental Payment—Report the payment of unrecoupable
rent for a lease

ONRR-4430 (P&R)

RENT

ONRR-4430 (P&R)

RCPRN

Advance Rental Credit—Report the payment of
recoupable rent for a lease

ONRR-4430 (P&R)

RERNT

Recoup Advance Rental Credit—Report a recoupment of
a previously paid recoupable rent against net royalties paid

Direct Billing

N/A

Rental Payment—Report the payment of unrecoupable
rent for a lease

Direct Billing

N/A

Nominally‐Deficient Rent

Direct Billing

N/A

Rental Recoupment—Report a recoupment of a
previously paid recoupable rent against net royalties paid

Direct Billing

N/A

Right of Way Rent Assessment

Bonuses Paid to ONRR
Table C-3 outlines the transactions that make up the Bonuses revenue stream. These include amounts
reported or paid to ONRR on the Form ONRR-2014, Form ONRR-4430, or through direct billing activity
from ONRR. The amount reported for bonuses should equal the amounts your company reported to
ONRR on the respective forms during CY 2013 in addition to any invoices actually paid during CY 2013.
Table C-3 Bonuses paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
or
Submit Type Code
(P&R)
ONRR-2014

Form ONRR-0NEW

67

Transaction Description

Bonus Rentals—Deferred

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Report Type

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Transaction Code
(ONRR-2014)
or
Submit Type Code
(P&R)

Transaction Description

ONRR-4430
(P&R)

DBONS

Direct Billing

N/A

Bonus Payment (Winning Bidder Only)

Direct Billing

N/A

Underpaid Deferred Bonus

Bonus Rentals—Deferred

Other Revenues Paid to ONRR
Table C-4 outlines the transactions that make up the Other Revenues revenue stream. These include
amounts reported or paid to ONRR on the Form ONRR-2014, Form ONRR-4430, or through direct billing
activity from ONRR. The amount reported for other revenues should equal the amounts your company
reported to ONRR on the respective forms during CY 2013 in addition to any invoices actually paid during
CY 2013.
Table C-4 Other revenues paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
Transaction Description
or
Submit Type Code
(P&R)
ONRR-2014

02

Minimum Royalty Payment—Report the minimum royalty
payment for a lease

ONRR-2014

03

Estimated Royalty Payment—Report an estimated royalty
payment

ONRR-2014

07

ONRR Settlement Agreement—Report royalty due on a
contract settlement with ONRR

ONRR-2014

09

Production Fee Incentive

ONRR-2014

13

Quality Bank And Gravity Bank Adjustment—Report
adjustments that reflect the difference in quality (gravity
and/or sulfur) between the oil measured at the approved
point of royalty settlement and the common stream quality
of the pipeline

ONRR-2014

14

Tax Reimbursement Payment—Report the royalty on a
tax reimbursement

ONRR-2014

16

Well Fees—Report a flat fee payable periodically as
specified in the lease agreement

ONRR-2014

17

Gas Storage Agreement - Flat Fee—Pay for storage of
gas when the fee is a fixed amount or is based on the
number of acres used to store gas

ONRR-2014

18

Gas Storage Agreement - Injection Fee—Report the fee
for gas injected into a gas storage formation

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Report Type

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Transaction Code
(ONRR-2014)
Transaction Description
or
Submit Type Code
(P&R)

ONRR-2014

19

Gas Storage Agreement - Withdrawal Fee—Report the
fee for gas that was injected into and then withdrawn from a
gas storage formation

ONRR-2014

21

Interest Amount Due ONRR—Report payor-calculated
interest owed to ONRR

ONRR-2014

22

Interest Amount Owed To Payor—Report payorcalculated interest ONRR owes payor (for Federal leases
only)

31

Contract Settlements Payment—Report royalty due on
contract settlement payments between you and a third party

32

Advance Royalty (Solids Coal Leases Only)

37

Royalties Due In Lieu Of Severance Tax—Report
royalties due for leases subject to Section 6(a)(9) of the OCS
Lands Act of 1953, as amended

ONRR-2014

38

Additional Royalty Due For OCSLA, Section (6)(A)(9)
Leases—Report additional royalties of 1/32, 1/48 and 1/64
due under Section 6(a)(9) leases

ONRR-4430
(P&R)

ADVRY

Advance Royalty (Solids Coal Leases Only)

ONRR-4430
(P&R)

CONSP

Contract Settlements Payment—Report royalty due on
contract settlement payments between you and a third party

ONRR-4430
(P&R)

MNROY

Minimum Royalty Payment—Report the minimum royalty
payment for a lease

ONRR-4430
(P&R)

MRPIA

Minimum Royalty Payment—Report the minimum royalty
payable in advance for a lease

ONRR-4430
(P&R)

RCPMR

Recoup Minimum Royalty Paid In Advance—Report the
recoupment of a previously paid advance minimum royalty

Direct Billing

N/A

Gas Storage Fee

Direct Billing

N/A

In Lieu of Production

Direct Billing

N/A

Interest Amount Due ONRR—Report payor-calculated
interest owed to ONRR

Direct Billing

N/A

Interest Amount Owed To Payor—Report payorcalculated interest ONRR owes payor (for Federal leases
only)

Direct Billing

N/A

Interest ‐ Late Invoice Payment ‐ Sharable

Direct Billing

N/A

Liquid Damages

Direct Billing

N/A

Minimum Royalty—Report the minimum royalty for a lease

Direct Billing

N/A

Penalty Non‐sharable

ONRR-2014
ONRR-2014
ONRR-2014

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Report Type

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Transaction Code
(ONRR-2014)
Transaction Description
or
Submit Type Code
(P&R)

Direct Billing

N/A

Right of Use Easement

Direct Billing

N/A

Storage Fee

Direct Billing

N/A

Underpaid Advance Royalty

Direct Billing

N/A

Well Fee—Report a flat fee payable periodically as specified
in the lease agreement

Direct Billing

N/A

Late Paid Royalty

Offshore Inspection Fees Paid to ONRR
Table C-5 outlines the transactions that make up the Offshore Inspection Fees revenue stream. These
fees are for annual inspections performed by BSEE. ONRR collects these amounts on behalf of BSEE
through direct billing activity.
Table C-5 Offshore inspection fees paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
Transaction Description
or
Submit Type Code
(P&R)
Direct Billing

N/A

Fees for annual inspections performed by BSEE on each
offshore permanent structure and drilling rig that conducts
drilling, completion, or workover operations

Civil Penalties Paid to ONRR
Table C-6 outlines the transactions that make up the ONRR Civil Penalties revenue stream. Civil
penalties issued by ONRR, BOEM, or BSEE are all collected by ONRR through direct billing activity.
Table C-6 Civil penalties paid to ONRR
Transaction Code
(ONRR-2014)
Report Type
Transaction Description
or
Submit Type Code
(P&R)
Direct Billing

N/A

ONRR Civil Penalties

Direct Billing

N/A

BOEM Civil Penalties

Direct Billing

N/A

BSEE Civil Penalties

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Payments to Bureau of Land Management (BLM)
Bonus and First Year Rentals Paid to BLM
Table C-7 outlines the transactions that make up the BLM Bonus and First Year Rentals revenue stream.
We understand that companies generally make and record a payment to BLM of the bid amount (bonus)
and the first year rental amount when awarded the winning bid on a lease. Companies should report
payments made only where the bid submitted was the winning bid. Companies should exclude
payments made for deposits where their bid did not win and BLM returned the deposit amount.
Although BLM subsequently transfers these payments of bonus and rent to ONRR, they are a separate
revenue stream for USEITI. This separation better reflects how companies make and record these
payments to government agencies.
Table C-7 Bonus and first year rentals paid to BLM
Report Type

Transaction Code

Transaction Description

N/A

Payments made by the winning bidder of an onshore lease
at a BLM lease sale

Form 3000‐002

Permit Fees Paid to BLM
Table C-8 outlines the transactions that make up the BLM Permit Fees revenue stream. These include
amounts reported or paid to BLM on various forms. These fees include all types of permit fees paid to
BLM, such as Application for Permit to Drill Fees, Mining Claim and Holding Fees, and any fees paid
pursuant to the Mineral Leasing Act, etc.
Table C-8 Permit fees paid to BLM
Report Type

Transaction Code

Transaction Description

N/A

Application for Permit to Drill Fee ‐ APD (O&G)

Form 3000‐002,
Form 3000‐003,
Form 3000-003a, or
Form 3160‐008

N/A

Processing Fees for Assignments/Record Title,
Competitive/Non‐Competitive Leases, Name
Changes/Mergers, On Railroad R/W, Overriding Royalty
Assignment, Reinstatements, Transfer Operating Rights,
Closed Cases (O&G)

Notice of Intent to
Abandon (NIA)
or
Subsequent Report
Plug and Abandon
(SRA) using Form
3160‐005 or Form
3160‐009

N/A

Incidents of Non‐Compliance related to Abandonment,
Drilling, Environmental, and Production Penalties (O&G)

Form 3400‐012 or
Form 3440‐001

N/A

Processing Fees for Competitive Lease, Exploration
License, Lease Modification, Logical Mining Unit
Formation/Modification (Coal)

Form 3520‐007 or
Form 3600‐009

N/A

Processing Fee and Bonds for Competitive/Non‐
Competitive Lease Sale (Mineral Materials)

Form 3160‐003

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Transaction Code

Transaction Description

Form 3520‐007 or
Form 3600‐009

N/A

Sand and Gravel Sales (Mineral Materials)

Form 3830 or
Form 3860

N/A

Mining Claim Fee—Not New (Locatable Minerals)

Form 3830 or
Form 3861

N/A

New Mining Claim Location Fee $34 (Locatable
Minerals)

Form 3830 or
Form 3862

N/A

New Mining Claim Maintenance Fee $140 (Locatable
Minerals)

Form 3830 or
Form 3863

N/A

New Mining Claim Processing Fee (Locatable Minerals)

Form 3150‐004 or
Form 3150‐008a

N/A

Oil Shale R&D Nominations Processing Fee (Locatable
Minerals)

Renewable Fees Paid to BLM
Table C-9 outlines the transactions that make up the BLM Renewable Fees revenue stream. The BLM
collects these fees for various renewable projects through direct billing activities.
Table C-9 Renewable fees paid to BLM
Transaction
Report Type
Code
Direct Billing

N/A

Transaction Description

Wind, Solar, and Biomass Project Fees

Payments to Office of Surface Mining, Reclamation and Enforcement (OSMRE)
AML Fees Paid to OSMRE
Table C-10 outlines the transactions that make up the OSMRE AML Fees revenue stream. These include
fees paid or reported to OSMRE quarterly on the OSM-1 Form. This also includes amounts paid for fees
assessed from audits and any late charges incurred. Payments made to OSMRE may relate to activities
on all land categories (Federal, Indian, State, and Fee).
Table C-10 AML fees paid to OSMRE
Transaction
Report Type
Code
OSM‐1

Form ONRR-0NEW

N/A

Transaction Description
Abandoned Mine Land (AML) Fees paid quarterly on coal
tonnage reported on the Coal Reclamation Fee Report (OSM‐1
Form) including AML Fees assessed from audits, as well as
any late charges paid

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Civil Penalties Paid to OSMRE
Table C-11 outlines the transactions that make up the OSMRE Civil Penalties revenue stream. These
include amounts paid directly to OSMRE from civil penalties assessed by OSMRE through direct billing
activity. Payments made to OSMRE may relate to activities on all land categories (Federal, Indian, State,
and Fee).
Table C-11 Civil penalties paid to OSMRE
Transaction
Report Type
Code
Direct Billing

N/A

Transaction Description

Civil Penalties assessed on violations of the Surface Mining
Control and Reclamation Act where OSMRE is the regulatory
authority (Tennessee, Washington, and certain tribal lands)
including any late charges paid

Payments to Internal Revenue Service (IRS)
Taxes Paid to the IRS
Table C-12 outlines the IRS transactions codes that make up the Taxes revenue stream. These include
all corporate income tax payments made to the IRS by C Corporations during CY 2013 and any tax
refunds paid out. Companies should report a net amount of actual tax payments and tax refunds made or
received during CY 2013, regardless of the period of activity to which the taxes relate. Additionally, these
should be the total tax payments based on all of your company’s income activities, not just those activities
on Federal lands. For companies that are not C Corporations and therefore not subject to U.S.
corporate income tax, this section of the template is not applicable.
Table C-12 Taxes paid to the IRS
Corporate Tax Payments and Refunds
IRS Transaction Codes
Tax Payments
610
620
640
660
670
680
690
720
IRS Transaction Codes
Tax Refunds
840
841
846

Form ONRR-0NEW

Transaction Description
Remittance with Return
Initial Installment Payment, Form 7004
Advanced Payment of Determined Deficiency or
Underreported Proposal
Estimated Tax - Federal Tax Deposit
Subsequent Payment
Designated Payment of Interest
Designated Payment of Penalty
Refund Payment

Transaction Description
Manual Refund
Cancelled Refund Check Deposited
Refund of Overpayment

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Corporate Tax Payments and Refunds
IRS Transaction Codes
Overpayment of Interest
770
776

Transaction Description
Credit Interest Due Taxpayer
Generated Interest Due on Overpayment

D. BOX 3 – Tax Payment Reconciliation
In addition to reporting the amount of taxes paid, companies are also encouraged by the MSG to allow for
reconciliation of taxes. Unlike payments made to DOI bureaus, the IRS cannot release taxpayer
information to the USEITI IA without the company providing explicit approval due to federal privacy laws.
If your company is willing to allow for the reconciliation of the tax amount you have reported in Box 2,
please indicate that on the template in Box 3.
Please see Appendix B: Tax Reconciliation Instructions for the details of the process to allow for
reconciliation of taxes and the required IRS waiver form. This form allows your company to authorize the
IRS to release your company’s tax payment and refund transaction information for CY 2013, described
above, to the IA. The information provided by the IRS will be reconciled with the tax payment amounts
reported by your company on the template, similar to the revenue streams for the DOI bureaus.
The USEITI report will positively highlight companies that choose allow the reconciliation of tax payments.

E. BOX 4 – Additional Supporting Information
The Reporting Template requests companies to report only the total payment amounts for each revenue
stream. However, companies may choose to provide additional information to support the summary
payment amounts to facilitate the reconciliation. If your company chooses to attach supporting information
with the submission of the completed template, please indicate this on the template in Box 4, Additional
Supporting Information.
The IA will not disclose supporting information provided to any third party other than ONRR
without the reporting entity's written consent, unless law requires disclosure. Supporting
information will remain as working papers of the IA and will not be subject to Freedom of
Information Act requests.

F. BOX 5 – Company Contact Information
On the template in Box 5, Company Contact Information, we request that your company provide contact
information; including name, title/position, phone number and email address, for an appropriate individual
that the IA can reach out to directly if any follow up is required. Follow up by the IA may include questions
on the data submitted on your completed template or if any supporting detail is required to resolve
reconciliation differences.

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OMB Control number 1012-0NEW
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G. BOX 6 – Authorized Representative Sign Off
The EITI Standard requires that the IA and the MSG obtain a sign off from a company official to attest that
the completed Reporting Template is a complete and accurate record. We are requesting that your
company identify an appropriate authorized representative according to your organizational structure to
provide the necessary attestation and sign the completed template in Box 6, Authorized Representative
Sign Off.
The sign off may be documented with a physical or electronic signature. If you have questions about how
to complete the electronic signature, please contact the IA. Once the electronic signature has been
completed, the document will be locked for editing.

H. BOX 7 – Parent Company Subsidiary Identification
In the event your company is a parent company with subsidiary and affiliate companies, reporting of
amounts in the template should occur at the consolidated parent company level. This means that the
reported amounts should reflect total payments made by all parent and subsidiary entities.
We also ask that you please complete Box 7 of the Reporting Template, List of Parent Company
Subsidiaries, in order to help us identify all subsidiary or affiliate entities that you have included in your
consolidated payment amount. Please list each of the entities that make payments to each DOI bureau
and any related payor or customer identification codes used for each of those companies for each
respective bureau.

I. Additional Requests
The EITI Standard requires that countries publishing annual EITI reports must document whether the
participating companies and government entities had their financial statements audited in the financial
year(s) covered by the EITI Report. If your company has audited financial reports from any periods
covered in calendar year 2013 that are not publicly available, we request that you please provide
those reports with the submission of your completed template.
The IA will not share or release these audited financial reports with any third party and will employ
appropriate measures to safeguard them. However, the EITI Standard does require that any gaps or
weaknesses identified in those reports must be disclosed in the USEITI report.

J. Submission
We request that companies submit completed Reporting Templates to the USEITI IA no later than
Wednesday June 17, 2015. Companies may submit completed Reporting Templates through email or
through a mailed, physical hard copy.
For templates submitted by mail, please address to:
US EITI Independent Administrator
C/O Deloitte & Touche, LLP
555 17th Street Suite 3600
Denver, CO 80202
For electronic templates submitted by email, please send to the [email protected]
mailbox.

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OMB Control number 1012-0NEW
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K. Data Security Measures
IA Responsibilities
The IA will take precautions to safeguard data submitted by companies. These precautions include:
 The IA will utilize password protected Reporting Templates when distributed to companies
electronically.
 The IA will only request data required to perform the reconciliation activities. The IA will destroy or
delete non-relevant information inadvertently provided.
 The IA will work on security-encrypted laptops and email communications will be through secure email
servers.
 Passwords utilized will address current government encryption standards.
 The IA will handle additional requests for information from either the government entities or reporting
companies to resolve reconciling differences in a similar manner.

Reconciling Company Responsibilities
Companies submitting the Reporting Template via electronic submission should utilize the following
guidelines:
 Once the Reporting Templates are completed, templates should be submitted directly to the IA.
 The Reporting Templates should be password encrypted when submitted to the IA.
 If the template password has changed from the password sent with the template, companies should
provide a separate communication to the IA to notify of the new template password.

L. Questions and Additional Guidance
Should any questions arise while completing the Reporting Template, you should contact the Independent
Administrator at:
[email protected]
We will reply to any such queries as soon as possible.

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U.S. Department of the Interior
Office of Natural Resources Revenue

OMB Control number 1012-0NEW
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Appendix A: Terms and Definitions
Reference Guide
This document uses the following acronyms and abbreviations:
Abbreviation

Definition

AML

Abandoned Mine Land Reclamation Program

BLM

Bureau of Land Management

BOEM

Bureau of Ocean Energy Management

BSEE

Bureau of Safety and Environmental Enforcement

CY

Calendar Year

DOI

Department of the Interior

EITI

Extractive Industries Transparency Initiative

Form ONRR-2014

Report of Sales and Royalty Remittance

Form ONRR-4430

Solid Minerals Production and Royalty Report

Form CMP-2014

Compliance Activity Specific Report

Form OSM-1

Coal Reclamation Fee Report

IA

Independent Administrator

IRS

Internal Revenue Service

OCSLA

Outer Continental Shelf Lands Act

O&G

Oil and Gas

ONRR

The Office of Natural Resources Revenue

OSM

The Office of Surface Mining

OSMRE

The Office of Surface Mining Reclamation and Enforcement

P&R

Production and Royalty Reporting System (see Form ONRR-4430)

USEITI

United States Extractive Industries Transparency Initiative

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U.S. Department of the Interior
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OMB Control number 1012-0NEW
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Appendix B: Tax Reconciliation
Instructions
This section provides companies participating in tax payment reconciliation with the necessary information and
instructions on the tax reconciliation process. A waiver process is required to authorize the Internal Revenue
Service (IRS) to release certain specified corporate income tax payment and refund transactions data for
calendar year 2013 to the IA, Deloitte & Touche LLP. Tax data from the IRS is necessary to perform a
reconciliation of corporate income taxes reported by your company on the Reporting Template. Company
participation in tax reconciliation through the authorization of the release of tax information is strictly voluntary.
Generally, tax returns and return information are confidential under Internal Revenue Code (IRC) section 6103,
unless an exception applies. One such exception is IRC section 6103(c) which allows taxpayers to designate
an appointee to inspect and/or receive your confidential tax information by completing Form 8821. The
enclosed IRS Form 8821 allows your company to authorize a specified third party to inspect and/or receive
your confidential information for the type of tax and the years you list on Form 8821. The IRS will determine
what tax information you will allow the appointee to inspect and review based on the provided Form 8821. If
your company does not provide all the information requested on this form, including all associated Taxpayer
Identification Numbers, the IRS will not be able to honor the authorization.
We prepopulated the appointee box of the attached Form 8821 with the name and appropriate address of the
IA, Deloitte & Touche LLP. Pursuant to the EITI requirements, the IA will be reconciling IRS corporate income
tax payments and refunds with the payment amounts reported separately by companies on the Reporting
Template. The IA’s role is not to audit this information but only to reconcile company payments and government
receipts. The continuation page to the Form 8821 lists specific IRS account transaction codes related to
specific payment and refund amounts identified by the USEITI MSG that would need to be released to the IA as
part of the tax reconciliation process. An appropriate officer of your company should sign the Form 8821
continuation page indicating your company’s approval for the IRS to release to the IA these specific data items.
Please also list on the Form 8821 all taxpayer identification numbers associated with your company reporting
under the USEITI. These can also be included on separate Forms 8821 or as attachments.
The IRS Statistics of Income Division (SOI) will be responsible for compiling and releasing to Deloitte & Touche
LLP the tax payment and refund transaction data for USEITI. Please mail completed Forms 8821 to SOI as
indicated on the Form 8821 instructions under the “Where to File” section. SOI is a special designee to handle
EITI taxpayer disclosure requests. Please send general requests for taxpayer information outside of USEITI to
the appropriate IRS center.
Please contact Barry Johnson at [email protected] or 202-803-9794 if you have any questions
regarding the voluntary release of taxpayer data in order to reconcile corporate income tax payments
as part of the USEITI.

Form ONRR-0NEW

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