doi revenue collections and impacts on materiality greg gould, director
DESCRIPTION
DOI Revenue Collections and Impacts on Materiality Greg Gould, Director. June 12, 2013. ONRR Revenues: By Revenue Stream. Office of Surface Mining Collections. OSM is responsible for the collection of coal reclamation fees assessed on all coal production in the US. Reclamation fees are: - PowerPoint PPT PresentationTRANSCRIPT
Office of Natural Resources Revenue
U.S. Department of the Interior
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
DOI Revenue Collections and Impacts on Materiality
Greg Gould, Director
June 12, 2013
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
ONRR Revenues: By Revenue Stream
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Industry Compliance Accurate Revenues & Data Professionalism & Integrity
Office of Surface Mining Collections
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OSM is responsible for the collection of coal reclamation fees assessed on all coal production in the US. Reclamation fees are:
• Assessed on present production and• Deposited into the interest bearing Abandoned Mine Land
Reclamation Fund for distribution by OSM.
AML fees are assessed at the rates of:• $0.28/ton on surface mined coal, • $0.12/ton on underground mined coal, and • $0.08/ton on lignite.
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
Bureau of Ocean Energy Management Collections
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In FY 2012, BOEM collected approximately $2.1 million in cost recovery fees, examples include:
• application processing • leasing and adjudication• exploration plans• resource evaluation permits• appeals
Royalties, rents and bonuses for offshore Federal leases are collected on behalf of BOEM by ONRR.
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
Bureau of Safety and Environmental Enforcement Collections
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There are two categories of inspection fees:• Annual facility fees, which range from $10,500 to $31,500 per facility
based on the number of wells in place at the start of the fiscal year and• Rig-inspection fees, which are assessed per inspection and are either
$16,700 or $30,500 based on water depths.
Examples of cost recovery fees include: application processing and service fees associated with various production and development applications, pipeline applications, facility and well permits, platform, exploration and development plans, and appeals.
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
Bureau of Land Management Collections
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COLLECTIONS Actual PY2012
Mineral Leasing Noncomp. Filing Fee - 2419.1 $34,000Misc Grazing (actually mineral leasing receipts) - 5044 a/ $95,000Policy: Fee on Nonproducing Oil and Gas Leases b/ $0Policy: Hardrock mine reclamation fees - 5111.1 c/ $0
Cost Recovery Fees Energy and Minerals Case-by-Case Srv Chrgs (subactivity 5104) $1,820,000Aleyeska Pipeline (subactivity 5106) $3,866,000
Policy: Energy & Minerals Fixed Fee Svc Chgs - 5107.1 (subactivity 5104) g/ $1,471,000 Miscellaneous Receipts
Renewable Energy (Wind/Solar) ROW Rents h/ $0 Offsetting collections and other collections
Mining Claim Holding Fees j/ Excess over appropriated amount is deposited to General Fund account 14-2032 $64,362,000
Mining law fees cost recovery $1,444,000MLA oil and gas pipeline rights of way 14F3875.011 k/ $10,662,000Policy: Onshore oil and gas lease inspection fees l/ $0APD Processing Fees m/ $33,986,000Policy: Sale of helium o/ $198,419,000 Total $316,159,000
Industry Compliance Accurate Revenues & Data Professionalism & Integrity
U.S. Geological Survey Data
USGS does not collect revenue information for either energy or non-energy minerals.
USGS collects the following information for energy related minerals:1.Information on the geologic processes that concentrate identified energy resources, and 2.Information from assessments of the quantity, quality, and distribution of undiscovered energy resources
USGS collects the following information for non-energy minerals :1.Production and use of mineral commodities (both domestic and international), 2.Geologic processes that concentrate identified mineral resources, and3.Assessments of the quantity, quality, and distribution of undiscovered mineral resources
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Industry Compliance Accurate Revenues & Data Professionalism & Integrity
DOI Summary: Extractive Revenue Collections
ONRR = $11.9 billion (Federal and Indian) OSM = $250 millionBOEM = $2.1 millionBSEE = $65.4 millionBLM = $316.1 millionUSGS = no revenue collections
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Industry Compliance Accurate Revenues & Data Professionalism & Integrity
Department of the Interior Extractive Revenue Collections FY 2012
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Industry Compliance Accurate Revenues & Data Professionalism & Integrity
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ONRR Revenues: Materiality Considerations