owning legal record title in a lease shall be liable for that person’s pro rata share of payment obligations under the lease. . 112. Recordkeeping Section 103(b) of the Federal Oil and Gas Royalty Management Act of 1982 ( 30 U.S.C. 1712(a) ) is amended by striking 6 and inserting 7 . 113. Adjustments and refunds Section 111A of the Federal Oil and Gas Royalty Management Act of 1982 ( 30 U.S.C. 1721a ) is amended— (1) in subsection (a)(3), by inserting (A) after (3) , and by striking the last sentence and inserting the following: (B) Except as provided in subparagraph (C), no adjustment may be made with respect to an obligation that is the subject of an audit or compliance review after completion of the audit or compliance review, respectively, unless such adjustment is approved by the Secretary or the applicable delegated State, as appropriate. (C) If an overpayment is identified during an audit, the Secretary shall allow a credit in the amount of the overpayment.