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Verification of Abandoned Coal Mine Reclamation Fees Reported and Paid to the Department of the Interior Through Third Party Sources

RCED-84-202 Published: Sep 28, 1984. Publicly Released: Dec 07, 1984.
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Highlights

In response to a congressional request, GAO reported on why information from third party sources on the extent of underreporting of reclamation fees due and payable to the Department of the Interior for coal produced by surface and underground mining was not available.

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Auditing proceduresCoal miningFeesInformation disclosureMining industryRecords managementSurface mining land reclamationUnderpaymentsCoalRailroad industry