under the lease. The person owning operating rights in a lease and a person owning legal record title in a lease shall be liable for that person’s pro rata share of payment obligations under the lease. . 13. Recordkeeping Section 103(b) of the Federal Oil and Gas Royalty Management Act of 1982 ( 30 U.S.C. 1713(b) ) is amended by striking 6 and inserting 7 . 14. 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)— (A) by amending paragraph (3) to read as follows: (3) (A) An adjustment or a request for a refund for an obligation may be made after the adjustment period only upon written notice to and approval by the Secretary or the applicable delegated State, as appropriate, during an audit of the period which includes the production month for which the adjustment is being made. (B) Except as provided in subparagraph (C), no adjustment may be made with respect to an obligation after the completion of an audit or compliance review of such obligation 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.