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Market Segment Specialization Program (MSSP)

Placer Mining Industry

Appendix B - Bibliography

Alaska's Mineral Industry	Division of Economic Development, Division of Geological & Geophysical Surveys, Division of Mining	Special Report 44, 1989, Special Report 45, 1990, Special Report 46, 1991
Alaska Minerals Yearbook	U.S. Department of the Interior, Bureau of Mines	August, 1991
Alaska's Mineral Industry 1991 Summary	Division of Geological & Geophysical Surveys, Alaska Dept. of Natural Resources	February, 1991
Mineral Commodity Summaries 1991	U.S. Department of the Interior, Bureau of Mines
The Gold Hunter's Field Book	Jay Ellis Ransom	Harper Colophon Books, 1980
Gold, Where And How To Find It Yourself	William Bleifuss	The Bobbs-Merrill Co., Inc., 1981
Proceedings of the 13th Bicentennial Conference on Placer Mining & Trade Fair, "International Placer Mining"	Cathy Farmer, Publisher, 1992
Alaska Business Monthly	Volume 8, Number 11	Alaska Business Publishing Co.
Fairbanks Community Research	Volume XV, No.1, Spring 1992	Community Research Center
Selected Significant Mineral Deposits in Alaska	United States Department of the Interior, Bureau of Mines	Information Circular 9177
Surface Mining	American Institute of Mining, Metallurgical, and Petroleum Engineers, Inc.; Eugene P. Pfleider, Editor	The Maple Press Co., 1968

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Appendix C - Examination Checklist for Mining

An examination checklist covering mining activity is included as part of this audit technique guide for Placer Mining to assist the user with pre-examination planning, the initial interview, and with the recognition of potential issues. This checklist is not intended to be all inclusive but only to serve as a guide.

Examination Checklist - Mining

________	Location of Mine
________	Ownership of Mine
________	Years of Operation
________	Status of Mining Activity
________	Type of Minerals Mined
________	Type of Mining / Placer
________	History of Activity and Operations
________	History of Income and/or Losses
________	RTVUE of Prior and Subsequent Years
________	Other Mines or Miners in Area
________	Permits Required and Obtained
________	Governmental Agencies Regulating the Activity
________	Mining Forms Filed
________	State or Federal Claim Number
________	Affidavits of Annual Labor
________	Mining Activity on Privately Owned Property
________	CTR's
________	Review IRP Documents
________	Inspect Mining Agencies' Files
________	Sources of Mining Income
________	Types of Sales
________	Sales of Minerals
________	Amount of Gold Sold and Dates of Sales
________	Sales of Raw or Refined Gold
________	Sales of Nuggets
________	Records Kept
________	Mining Partners/employees
________	Mining Stage for Years under Exam
________	Type of Mining Activity
________	Plan of Development for the Mine
________	Mining Season
________	Mining Equipment Used
________	Assets
________	Mining Assets
________	Acquisition of Assets
________	Bank Accounts
________	Source of Funds for Purchases
________	Loans and Collateral for Loans
________	Name and Location of Buyers of Inventory
________	Cash Transactions
________	Cash Hoard
________	Cash Expenditures
________	Bartering
________	Inventory of Gold or Other Minerals Maintained
________	Beginning and Ending Inventories
________	Payments of Labor or Expenses in Kind
________	Prospecting Activity
________	Exploration Stage and Expenses
________	Development Stage and Expenses
________	Producing Stage
________	Mineral Discoveries
________	Recapture of Exploration or Development Expenses
________	Claims Sold
________	Trade or Business versus Hobby
________	Activity Not for Profit Factors - IRC section 183
________	Economic Feasibility of the Operation
________	Passive Activity
________	Material Participation
________	Mining Lease or Royalty Income
________	Who Runs Day-to-Day Operations
________	Location of Residence of Owners
________	Hours Worked
________	Employees
________	Forms W-4, W-3, W-2, and 1099
________	Employment and Excise Tax Returns Filed
________	Employee versus Independent Contractor
________	Method of Depletion
________	Basis or Adjusted Basis of the Mineral Property
________	Estimated Reserves in Units
________	Fuel Costs and Type of Use
________	Environmental Permits and Restrictions

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Page Last Reviewed or Updated: 30-Aug-2012