; and (2) as the Secretary determines to be necessary to enhance financial returns to the United States or to promote more efficient management of oil and gas resources on Federal land, promulgate regulations adjusting any of the applicable per-acre dollar amounts of fees imposed under subsection (b), (d), or (q) or subsection (e) or (f) of section 31, as applicable. . 7. Reinstatement of competitive leases Section 31 of the Mineral Leasing Act ( 30 U.S.C. 188 ) is amended— (1) in subsection (e)— (A) by striking paragraph (2) and inserting the following: (2) payment of back rentals and the inclusion in a reinstated lease of a requirement for future rentals at a rate of not less than $20 per acre per year; ; (B) in paragraph (3)— (i) in subparagraph (A)— (I) by striking the subparagraph designation; (II) by striking issued pursuant to the provisions of section 17(b) of this Act ; (III) by striking 16 2/3 and inserting 25 ; and (IV) by inserting and after the semicolon; and (ii) by striking subparagraph (B); and (C) in the second sentence of the undesignated matter following paragraph (4), by striking , but not to exceed $500 ; and (2) in subsection (f)— (A) in paragraph (3), by striking $5 and inserting $10 ; and (B) in paragraph (4), by striking 12 1/2 and inserting 25 . 8. Fiscal reform study and report (a) In general The Comptroller General of the United States shall offer to enter into an arrangement with the National Academy of Sciences under which the National Academy of Sciences, in cooperation with the Comptroller General of the United States, shall conduct a study evaluating the efficiency and effectiveness of the implementation of this Act and the amendments made by this Act. (b) Considerations The study conducted under subsection (a) shall include consideration of— (1) the systems of the Department of the Interior for collecting and auditing payments under this Act and the amendments made by this Act