 Identified and secured high six figure settlement for working/royalty owners in typical major oil company btu error.  (i.e., resulting in error in valuation of the gas.)  Identified and obtained gas makeup for owner on gas imbalances of $150,000.  (Gas imbalance occurs when one owner's gas is not sold while others' gas is sold.)     Through due diligence efforts and working with engineers, increased the divestiture price of a substantial working interest by 10%.  Identified over $100,000 in natural gas severance tax refunds due client from Ft. Worth operator.  Discovered overriding royalties due client, with cumulative revenues recovered of $200,000.   Discovered overlooked surface damages not paid by Operator, pending claim of $ 90,000 due surface owner.  Detected over-billing of $40,000 (net to client) for charges unrelated to client well in Johnson County, Texas.  Secured $400,000 settlement with major oil company on joint operating agreement non-compliance accounting issue.  Detected and recovered for a Dallas non-operator, substantial oil premium discrepancy.  (An oil premium is a premium above the prevailing posted oil price.)       Performed due diligence acquisition review that changed the purchaser's post closing adjustment from $100,000 owed to $150,000 due.  Representing an Oklahoma operator, identified an additional $250,000 that could be billed back in accordance with the joint operating agreement.   Anticipated future billings from this discovery estimated at over $650,000.  Recovered substantial amounts from gas imbalances not properly computed by operators.  Located and recovered $100,000 in gas revenue intentionally withheld by operators and not paid a client by a Houston operator.  Found operator had not been paying client's share of revenues on a gas well, and recovered more than $100,000 with future revenue in the range of an additional $200,000.  Worked with owners to recover severance taxes paid to state comptroller’s office which were not owed.      Identified substantial federal tax credits allowed for tight sands wells, which credits had not been taken by partnerships.  Recovered substantial amounts through various cost recovery audits of major oil and gas companies' operations.  Audited well pay-out accountings, frequently finding that wells had paid out earlier than reported and resulting in large recoveries.  Claimed and recovered substantial costs from over-billed overhead and tap fees and tubular credits from operator.  Found an Oklahoma plugged well with large gas imbalance owed client.  Discovered $100,000 gas measurement error by major gas company.  Frequently has made substantial recoveries from comparing gas volume deliveries (as reported by operator) to actual volumes on checks received by client.  SERVICES AND RESULTS  Royalty owner reviews/audits of revenue settlements and client’s check receipts to underlying support  Internal oil and gas revenue financial recovery reviews for operators.  General mineral lease management activities such as well/land file construction, division order verification, compliance review  Gas imbalance audits  Joint venture audits for cost recoveries and operating agreement compliance on behalf of working interest owners  Payout audits  Assistance to clients in securing evaluating oil and gas holdings  Divestiture services and due diligence reviews for properties acquired or sold to maximize closing adjustments  Other contractual situations that govern the accounting, where there is risk of accounting errors unfavorable to clients SERVICES RESULTS